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, founded by the Council on Foundations in 2010, is a selective leadership development program that cultivates bold, representative, and inclusive decision-makers to lead the philanthropic sector. The program is rigorous, highly personal, and…
Global Grantmaking Essentials - November 2025
Led by Council on Foundations staff with collectively decades of experience with global philanthropy, the Global Grantmaking Essentials will also feature guest speakers with deep knowledge on specific issues or countries.
Course Hours
Wednesday, November 12: 1:00-5:00 p.m. ET
Thursday,…
We Oppose H.R.9495
The Council on Foundations, Independent Sector, National Council of Nonprofits, and United Philanthropy Forum express our opposition to Section 4 of H.R.9495 and its predecessor, H.R.6408. We have no opposition to the provision in the bill postponing tax deadlines for those unlawfully or wrongfully…
Public Policy Action Network - December 2025 Meeting
The Council’s Public Policy Action Network is a members-only group of foundation leaders committing their voices, experiences, and networks to engage and educate federal elected officials to foster a policy environment in which philanthropy can thrive. Policymakers depend on the voices and…
Public Policy Action Network - October 2025 Meeting
The Council’s Public Policy Action Network is a members-only group of foundation leaders committing their voices, experiences, and networks to engage and educate federal elected officials to foster a policy environment in which philanthropy can thrive. Policymakers depend on the voices and…
Public Policy Action Network - August 2025 Meeting
The Council’s Public Policy Action Network is a members-only group of foundation leaders committing their voices, experiences, and networks to engage and educate federal elected officials to foster a policy environment in which philanthropy can thrive. Policymakers depend on the voices and…
Public Policy Action Network - June 2025 Meeting
The Council’s Public Policy Action Network is a members-only group of foundation leaders committing their voices, experiences, and networks to engage and educate federal elected officials to foster a policy environment in which philanthropy can thrive. Policymakers depend on the voices and…
Public Policy Action Network - April 2025 Meeting
The Council’s Public Policy Action Network is a members-only group of foundation leaders committing their voices, experiences, and networks to engage and educate federal elected officials to foster a policy environment in which philanthropy can thrive. Policymakers depend on the voices and…
Public Policy Action Network - February 2025 Meeting
The Council’s Public Policy Action Network is a members-only group of foundation leaders committing their voices, experiences, and networks to engage and educate federal elected officials to foster a policy environment in which philanthropy can thrive. Policymakers depend on the voices and…
Global Grantmaking Essentials - April 2025
Led by Council on Foundations staff with collectively decades of experience with global philanthropy, the Global Grantmaking Essentials will also feature guest speakers with deep knowledge on specific issues or countries.
Course Hours
Tuesday, April 22: 1:00-5:00 p.m. ET
Thursday, April 24:…
Discussion Guide: Connecting Philanthropic Values and DEI Principles
Toolkit
Use this document to help initiate conversations about how your foundation's mission and values connect to integrating DEI policies and practices.
Summary and Analysis of the Tax Cuts and Jobs Act on Impact on Philanthropy
As many of the provisions in the Tax Cuts and Jobs Act (TCJA) (P.L 115-97) expire at the end of 2025, the 119th Congress will work to extend, rewrite, or overhaul the tax code once again. This page analyzes key provisions from the TCJA, how they have impacted the philanthropic sector and charitable…
Talking Points for the 2025 Tax Negotiations
Overview
In 2025, many provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) will expire, prompting the need for Congress to pass legislation before the end of next year that extends, amends, or expands the TCJA, or some combination thereof.
This guide supplements other Council resources.…
Diversity, Equity, and Inclusion - November Peer Learning Circle
The Council on Foundations proudly unveils an exciting new member benefit tailored for foundations of all types, DEI Peer Learning Circles. This engagement opportunity is designed to connect foundation staff of all levels across the country who are working to explore, design, implement, or…