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.
Tips for Effective Grantee Relations
External Resource
This checklist for developing effective grantee relations was prepared by Jane Kendall, president of the North Carolina Center for Nonprofits and a trustee of the Kathleen Price Bryan Family Fund.
Washington Snapshot - December 13, 2013
Happy holiday season! We even had a snow day here in D.C. this week that helped to boost our festive spirits.
Council President Responds to Critical New York Times Op-Ed
Ray Madoff’s New York Times op-ed characterizes the charitable deduction as “wasteful,” and brings up an idea—one that we’ve…
Washington Snapshot - December 6, 2013
Welcome to December! We hope that all of our readers had an enjoyable Thanksgiving with family and friends, and a Happy Hanukkah!
Thune-Wyden Letter on the Charitable Deduction
As this YouTube wrap-up of the day reveals, the Charitable Giving Coalition's D.C. fly-in generated buzz about the…
Glossary of Philanthropic Terms
Fundamentals
Search by Letter
A B C D E F G I J L M O P Q R S T U
Certain definitions are defined by law.
A
501(c)(3):
Section of the Internal Revenue Code that designates an organization as charitable and tax-exempt. Organizations qualifying under this section include religious, educational, charitable,…
IRA Charitable Rollover
Issue
The Council has actively supported permanence and expansion of the IRA Charitable Rollover since its inclusion in the Pension Protection Act of 2006 (PPA). As of December 18, 2015, the IRA Charitable Rollover was passed by Congress and signed into permanent law by the President, allowing…
Ask Your Senators to Help Preserve the Charitable Deduction
On November 20, in conjunction with the Charitable Giving Coalition’s “Protect Giving Day,” Senators John Thune (R-SD) and Ron Wyden (D-OR) issued a letter in full support of the charitable deduction. This letter is a perfect example of the growing bipartisan support for preserving the full value…
A Quest for Equality: Breaking the Barriers for People with Disabilities
External Resource
From The Chicago Community Trust, this white paper challenges all of us with a set of thoughtful recommendations to realize our promise for the full inclusion of people with disabilities in our communities, our schools and our workplaces.
Thinking about an Audit? Read this First
Legal Compliance Guidance
Audits are everywhere these days. Consider:
In the wake of corporate accounting scandals, the Sarbanes-Oxley Act was enacted in 2002, imposing corporate governance reforms on public, for-profit companies, including provisions on how financial audits are managed and carried out by auditors.…
More than Money: Making a Difference with Assistance Beyond the Grant
External Resource
From the Center for Effective Philanthropy, most of foundations’ efforts to contribute ‘beyond the money’ have little beneficial impact on grantees. More than Money: Making a Difference with Assistance Beyond the Grant reveals that only when foundation staff provide assistance beyond the grant in…
Effective Collaborations: Recommendations for a Connected Philanthropic Infrastructure
Publication
The report explores the ways in which infrastructure organizations think about the value and the mechanics of collaboration—the drivers and barriers to collaborative work—and determine ways to encourage more effective partnerships. The publication features a framework for understanding…
Closing a Foundation: The Lucille P. Markey Charitable Trust
Publication
Closing a nonprofit charitable institution presents a range of unknowns to the grantmaking community. In this analysis, authors John Dickason and Duncan Neuhauser provide guidance to foundations considering whether to create a time-limited foundation or bring a foundation to an end. Topics include…
Addressing the Impact of Currency Fluctuations on International Grantmaking
Publication
Understanding the challenges of currency fluctuations on international grantmaking, and taking action to minimize their impact can ensure that this natural process does not become an added barrier to overseas giving. This resource focuses on some of the challenges foundations and giving programs…
Member 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.
Old membership
Welcome to the Council on Foundations! Our members are the backbone of our community and together we are committed to advancing the greater good. We are charting a course for the field where funders display high integrity, earn and maintain the public's trust, and serve as excellent stewards of…
Checklist for a Successful Meeting with Your Members of Congress
Fundamentals
How to Make the Most of your meeting
Consider the following to ensure a productive meeting that runs smoothly.
Determine Your Message
Before your meeting, you will need to decide what your message will be. This is going to depend largely on the purpose and goal of your meeting, and can range…