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 Program
Career 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…
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…
2026 Bridging Differences Leadership Cohort Application Q&A
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…
Leading Across Differences - December Peer Learning Circle
This peer learning circle is designed to facilitate connections, build relationships, and foster candid discussion about the rewards and challenges of working to connect and collaborate across differences. Meeting every other month, the peer learning circle provides a supportive environment for…
Leading Across Differences - October Peer Learning Circle
This peer learning circle is designed to facilitate connections, build relationships, and foster candid discussion about the rewards and challenges of working to connect and collaborate across differences. Meeting every other month, the peer learning circle provides a supportive environment for…
Leading Across Differences - August Peer Learning Circle
This peer learning circle is designed to facilitate connections, build relationships, and foster candid discussion about the rewards and challenges of working to connect and collaborate across differences. Meeting every other month, the peer learning circle provides a supportive environment for…
Leading Across Differences - June Peer Learning Circle
This peer learning circle is designed to facilitate connections, build relationships, and foster candid discussion about the rewards and challenges of working to connect and collaborate across differences. Meeting every other month, the peer learning circle provides a supportive environment for…
Leading Across Differences - February Peer Learning Circle
This peer learning circle is designed to facilitate connections, build relationships, and foster candid discussion about the rewards and challenges of working to connect and collaborate across differences. Meeting every other month, the peer learning circle provides a supportive environment for…
Building Common Ground Survey
Research
This survey was conducted by Hattaway Communications from September 30 to October 8, 2025, to better understand how Americans think about connecting and collaborating across differences and the role that foundations should play.
1,000 American adults—nationally representative by age, gender,…
Washington Snapshot: Federal Government Shutdown Comes to an End
On November 12, the House passed a continuing resolution and minibus package of appropriations bills, marking the end to the longest government shutdown in U.S. history. Plus, Building Together 2026, support for nonprofits impacted by changes in federal grants, and more.
Q and A: What is Building Together 2026?
Building Together isn’t your typical conference — it’s a hands-on experience to help leaders at all levels build relationships and skills to connect and collaborate across difference. During the conference, you will learn, process, and practice in real time while developing the heartset,…
Career Pathways 2026-27 Information Session Office Hours
Join us for a conversation to learn more about applying to and participating in the 2026-27 Career Pathways Program.
During this session we will answer questions regarding:
2026-27 program schedule
Curriculum
Application Process
Waldman Scholarship
Program benefits, outcomes, and…
Career Pathways 2026-27 Application Office Hours
Join us for a conversation to learn more about applying to and participating in the 2026-27 Career Pathways Program.
During this session we will answer questions regarding:
2026-27 program schedule
Curriculum
Application Process
Waldman Scholarship
Program benefits, outcomes, and…
Washington Snapshot: Federal Government (Still) Shutdown
The federal government has been shut down since October 1. The Senate has remained in Washington, D.C. throughout the shutdown, holding over a dozen unsuccessful votes to pass a continuing resolution. Plus, Public Service Loan Forgiveness, Senate Judiciary updates, National Religious Broadcasters…