Public Foundations
Public foundations are grantmaking public charities that gain their funds from a variety of sources, which may include foundations, individuals, corporations, or public entities. Public foundations may engage in fundraising, and may seek broad public financial support. They may or may not have endowments. There is no legal definition of a public foundation, but most dedicate a significant portion of their annual budgets to grantmaking. Most community foundations are also grantmaking public charities.
Since public foundations may be defined in different ways, and there is no official IRS or legal definition of public foundations, it is difficult to arrive at statistics that are fully representative of the field.
Below is everything on our site for public foundations. We strongly recommend that you use the navigation or our search feature to find what you're looking for on our site. Please also visit cof.org/programs-services/public-grantmaking-charities for curated public foundation content.
Public Disclosure Requirements for Foundations
Legal Compliance Guidance
Every organization exempt under Section 501(c)(3) of the Internal Revenue Code is required to disclose certain information to the public:
The organization’s exemption application, Form 1023, is subject to public disclosure, along with any documents supporting the application and any letters from…
IRS Search Tool: Select Check
External Resource
Grantmakers searching for more detailed information about the charitable status of their potential grantees may find the answers they need in the IRS Select Check tool.
This IRS online search tool allows the user to:
(1) search the IRS public charity list, known as IRS Publication 78, for…
Career Pathways
About the Career Pathways ProgramCareer Pathways is a leadership program that aims to awaken inherent and authentic leadership in individuals committed to strengthening their practice and building connections. This 10-month hybrid program is rigorous, highly personal, and built for mid-to senior-…
Values-Aligned Philanthropy: Balancing Purpose, Responsibility, and Risk in Corporate Grantmaking
Toolkit
Values-Aligned Philanthropy: Balancing Purpose, Responsibility, and Risk in Corporate Grantmaking is centered on helping address the unique challenges faced today by corporate foundations. These organizations can be more vulnerable to external pressures than other grantmaker types, balancing their…
Coming Together, Not Apart: Publications
Publication
Coming Together, Not Apart, is a three-publication series exploring philanthropy's involvement in developing the heartset, mindset, and skillset to lead collaboratively across differences. Specifically:Part 1: How Philanthropy Supports Connection in a Time of Dangerous DivisionComing…
Washington Snapshot: Foundations on the Hill
Foundations on the Hill 2026 arrives at a pivotal moment for the philanthropic sector. Plus, new legislation targeting nonprofits, federal government funding, and more.
Better Stories, Better Language: A Communications Workshop Series 2026
After a year of research, the Council and the University of Florida’s Center for Public Interest Communications released “Philanthropy’s New Voice: Building Trust With Deeper Stories and Clear Language" in April 2024. As the largest study of narratives in philanthropy, it offers science-backed…
Coming Together, Not Apart: Building the Hearts, Minds, and Skills for Leading Across Differences
Publication
Coming Together, Not Apart: Building the Hearts, Minds, and Skills for Leading Across Differences is the third of three Council on Foundations publications exploring philanthropy's involvement in developing the heartset, mindset, and skillset to lead collaboratively across differences. It discusses…
Washington Snapshot: 2025 Year in Review
The last Washington Snapshot of the year. Looking back on 2025, state legislation taking effect in 2026, and more.
Basics of Voter Engagement for Foundations
Philanthropic organizations face heightened attention and expectations in the upcoming election session. To support Council members in engaging confidently and responsibly, our Legal Resources team is hosting a webinar about the civic engagement rules for philanthropic organizations.This session…
Better Stories, Better Language: The Ethics of great storytelling
We’ll discuss the essential elements of stories that are authentic, accurate, and ethical and that serve our communities and issues well.
In this session, you’ll learn:
How to incorporate a range of voices into your stories, including those closest to the issue, decisionmakers and…
Better Stories, Better Language: Building trust, showing your value, and using language that resonates
Annual reports, 990 PFs, and all the other language foundations use don’t help people understand what we do. This workshop will help you replace the jargon and harmful metaphors with visual, memorable language. You’ll also learn the essential elements of stories that build trust. Bring your…
Better Stories, Better Language: Showing Your Work
In this session, you’ll learn to align your stories with your theory of change and develop meaningful measurements that go beyond clicks, likes and shares.
You’ll learn:
How to set meaningful goals that align with your organization’s mission and theory of change.
How to write a theory of…
Washington Snapshot: Congressional Philanthropy Caucus Launched
This week, Representatives Blake Moore (R-UT) and Danny Davis (D-IL) announced the launch of the bipartisan Congressional Philanthropy Caucus. Plus, IRS guidance on Trump Accounts, new AAER case, tax conformity in the states, and more.
Trump Accounts Explainer
What are Trump Accounts?
Trump Accounts are new accounts—structured as Individual Retirement Accounts (IRA) but with special rules—that are created or organized for the exclusive benefit of a child. U.S. citizens with social security numbers are eligible. Once the child turns eighteen, funds from…
Are you looking for a supportive community of funders to help you build constructive dialogue and understanding across differences? You’ll get just that with the Bridging Differences Leadership Cohort.
The Bridging Differences Leadership Cohort is a facilitated virtual learning experience meeting…