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…
Washington Policy Brief
With shifts and pivots coming almost daily, we’ve been keeping an eye on the news out of Washington and its impact on the charitable sector. This policy briefing will provide a space for the Council staff to brief attendees on the latest policy changes and to identify ways for funders to take…
From Community to Movement: How collective action for social change starts and grows
Social movements are responsible for most of the positive changes in our politics, economics, and culture. But the process of building one – with real people struggling with real problems – can be mysterious. In this session, participants will learn how to recognize a movement and how its elements…
Puppy Room
Need we say more? Start your morning off right by visiting our puppy room and hugging a lovable, adoptable pup. We are partnering with Spot's Last Stop Canine Rescue to bring the joy of puppies to Leading Locally 2025.
Puppy Room
Need we say more? Start your morning off right by visiting our puppy room and hugging a lovable, adoptable pup. We are partnering with Spot's Last Stop Canine Rescue to bring the joy of puppies to Leading Locally 2025.
Washington Snapshot: More budget reconciliation updates
In this edition of Washington Snapshot we share additional budget reconciliation updates as several House Committees began markup. Plus, House oversight agenda, "skinny" budget, Executive Order roundup, pending state legislation, and more.
Losing Tax-Exempt Status
Legal Compliance Guidance
It is extremely rare for an organization to lose its tax-exempt status. When it happens, it's typically the end result of a three-step process: (1) The IRS conducts an examination of the tax-exempt organization; (2) the IRS issues a letter to the organization proposing revocation; then (3) the…
Risk Management Resources
Legal Compliance Guidance
Internal Risk Management for Foundations
In response to the ongoing changes to the legal and policy landscape, it has become increasingly important for foundations and charitable nonprofits to engage best practices for mitigating their potential legal and operational risks. We worked with outside…
Washington Snapshot: Charitable Rollover Facilitation and Enhancement Act introduced
In this edition of Washington Snapshot we share our recent joint statement with Independent Sector, National Council on Nonprofits, and United Philanthropy Forum on protecting the independence of the charitable sector. Plus, budget reconciliation, DOGE updates, AmeriCorps, tax legislation in…
Threats to Civil Society and the Independence of the Charitable Sector
Joint Statement by the Council on Foundations, Independent Sector, National Council of Nonprofits, and United Philanthropy Forum on Threats to Civil Society and the Independence of the Charitable Sector
On behalf of the charitable sector, we oppose the Trump administration’s stated intention to…
Membership FAQs
Since 1949, the Council on Foundations has been dedicated to advancing the greater good, and we couldn’t do it without the support of our incredible member community. A heartfelt thank you to our returning members and a warm welcome to new members joining the Council! We’re excited to have you with…
Philanthropy Isn’t a Luxury – It’s a Lifeline
The importance of charitable giving to American society can be seen in every community. Each of us has our own story about the charitable sector’s impact on our lives, whether it is a foundation’s support making a community program possible or the causes we choose to support with our charitable…
Overcoming Barriers to Funding in Rural Places
The latest research reveals a gap in philanthropic funding to rural communities. Why does this gap exist and how can we help address it? Informed by its many years of experience as a rural operator in the Mountain West, the LOR Foundation will unpack the why and share practical solutions for…
Washington Snapshot: Updated Budget Resolution
In this edition of Washington Snapshot we share the updated budget resolution the Senate is expected to vote on over the weekend.