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.
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-…
Washington Snapshot: CF Leadership Coalition Launch
We’re excited to let you know that our new CF Leadership Coalition: Policy and Communications Add-on is now available. Plus, G20 for Philanthropy Information Series, Budget Reconciliation Outlook, and more.
Scholarship Exchange
Join this peer space for foundation staff that manage and lead scholarship programs. These engaging peer events are designed to be informal, peer-led conversations with fellow foundation staff (of all types) to share best practices and explore common challenges in scholarship programs. Whether you…
These peer-learning spaces bring together funders working in specific regions and are designed to be informal conversations for peers to share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift for philanthropy across the globe.
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.
Membership Benefits
Council members—including staff, board members, and volunteers—have access to exclusive member benefits and service including networking, professional development, legal consultation, discounts, 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,…
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…
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…