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-…
New CEOs Navigating Difference and Division in a Transforming Philanthropic Landscape (CEO Only)
At the same time foundations are managing one of the most disruptive periods in philanthropic history, a new wave of executives has taken the helm at many large foundations. What are their philosophies about engaging difference and what might their approaches show us about opportunities and…
Council on Foundations Celebrates 2025 Award Winners
WASHINGTON – Today, the Council on Foundations announced the winners of the 2025 Council Awards, including two new awards - the Excellence in Community Foundation Leadership Award and Building Together Award. The winners include:Distinguished Service Award: Rip Rapson, Kresge Foundation President…
Washington Snapshot: Global Grantmaking Essentials
Our biannual virtual training on global grantmaking offers a focused dive into cross-border giving regulations, real-world tools for navigating complex systems, and updates on the latest data and research. Plus, the SPONSOR Act, Senate hearing on foreign influence in higher education, and more.
Building Together Award
About the AwardThe Building Together Award grew out of the Council on Foundations’ strategic focus on Building Common Ground. The award:Celebrates work that builds the heart set, mindset, and skill set to connect and collaborate across differences. This may include efforts that foster dialogue,…
LATAM & Caribbean Funder Circle - April 2026
This peer-learning space brings together funders working across the Latin America and Caribbean region and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across…
Asia-Pacific Funder Circle - April 2026
This peer-learning space brings together funders working across the Asia-Pacific region and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across the region. ICNL…
As is the case with most military conflicts, humanitarian needs will inevitably escalate in the region. For those interested in providing aid or support to people affected by the war, this page offers legal guidance, background information, and suggested funding avenues.This page will be updated as…
Listening Skills for Chaotic Times
This session offers practical tools and case studies to help funders listen quickly and, effectively, and without burdening grantees in times of upheaval—even when communities are sharing conflicting opinions and input.This is a part of the Building Up to Building Together webinar series. If this…
Strategy in the Age of Chaos: Strategic Foresight for Philanthropic Leaders
Times of rapid change demand leaders skilled in both improvisation and imagination. Both of these skills require practice. This session introduces the foundations of strategic foresight and equips participants with practical techniques to expand possibility, challenge assumptions, and explore…
Washington Snapshot: Register for Our Upcoming Webinar on the Basics of Civic Engagement
Philanthropic organizations face heightened attention and expectations. To support Council members, our Legal Resources team is hosting a webinar on what philanthropic organizations need to know to engage confidently and responsibly in civic engagement work. Plus, FOTH26, Council testimony for the…
Why Psychological Safety Matters for Trust, Collaboration, and Shared Power
Discover how creating a sense of psychological safety is an essential foundation to building trust, sharing power more fairly, and including everyone’s voice. Learn how care and accountability strengthen meaningful partnerships, practice healthier ways of working together in mission‑driven settings…
2026 Grantmaker Salary and Benefits Survey (GSB)
Since 1980, the Council's Grantmaker Salary and Benefits (GSB) Survey has provided the sector with the most comprehensive data on staff composition and compensation in the United States. Grantmakers rely on this annual report to plan budgets, benchmark personnel policies and practices, determine…
Building Together 2026 - Plenary Sessions
Plenary SessionsThe Building Together plenaries will take attendees on a three-part journey into building the heartset, mindset, and skillset needed to constructively engage across differences, find common ground, and solve shared problems. These sessions are designed to ground participants in the…