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: Summary of Proposed Uniform Guidance regulations
In the previous edition of Snapshot, we shared that the Office of Management and Budget (OMB) released proposed regulations to revise the Uniform Guidance for federal financial assistance. Review our full summary of the proposed regulations and impact on philanthropy. We are preparing to submit…
Our Shared Future: Integrating Approaches to Social Change
During the Council’s recent Building Together conference, the Horizons Project was pleased to present two workshops on our Block, Bridge, Build (BBB) framework. The unseasonally warm sun we enjoyed in Seattle that first week in May was in stark contrast with the stormy skies and tumult felt around…
Changing How the World Feeds Itself
For most of his life, John van Hengel had never given much thought to where his next meal was coming from. A successful salesman in California, he'd built a good life. Then, in 1967, circumstances brought him to Phoenix, where he found himself eating at the same soup kitchen where he volunteered.…
Council Conferences
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Proposed Rule: Regulation on Federal Financial Assistance
Last Updated: June 3, 2026OverviewOn May 29, 2026, the Office of Management and Budget (OMB) issued proposed regulations to revise the Uniform Guidance, which governs federal financial assistance across all federal agencies. OMB states that the proposal is intended to improve transparency,…
Bridging Differences Leadership Cohort Alumni Office Hours - September
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Generosity Builds
Generosity Builds is a storytelling campaign from the Council on Foundations highlighting the ways charitable foundations show up as a nonpartisan force for good in our communities — from scientific breakthroughs to community childcare, veterans support, and disaster relief.
On a Minnesota Farm, Generosity Comes First
Every fall, before the harvest is sold, Pat and Kristin Duncanson keep a promise: the first load goes to the community, not to market.The Duncansons own Highland Family Farms in Mapleton, Minnesota—a 5th-generation family farm that Pat and Kristin now run alongside two of their four children. Each…
Called to Build in Chattanooga, TN
For years, Pastor Gary Hathaway and the Greater Tucker Baptist Missionary Church wanted to use the vacant land on the church’s property to provide affordable housing for its senior community. After unsuccessful attempts to secure federal tax credits to make the units truly affordable, Pastor…
The Schools That Generosity Built and Communities Owned
In 1912, Black children across the rural South were learning in churches, homes and open fields. States and municipalities funded school buildings for white students—utilities, cleaning, transportation—and provided almost nothing for Black students. The gap wasn't accidental; it was policy. Julius…
What Scouts Gave on the Home Front
Long before most of them were old enough to serve, America's young people found their own way to contribute. In the early 1940s, Boy Scouts and Girl Scouts across the country threw themselves into the home front effort—going door to door, organizing drives, and rallying their communities around a…
Washington Snapshot: Congressional Hearings with Treasury Secretary
Next week, both the Senate Finance Committee and the House Ways and Means Committee will hold hearings with Secretary Bessent to discuss the President’s Fiscal Year 2027 budget for Treasury and Treasury’s priorities. Plus, updates on Southern Poverty Law Center, OMB proposed regulations on federal…
Bridging Differences Leadership Cohort Alumni Office Hours - July
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