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.
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Council Applauds New Philanthropic Pledges to Support Veterans and Military Families
Joining Forces Impact Pledge organizers announced five new pledges to the Philanthropy Joining Forces Impact Pledge at an event at Intrepid Sea, Air and Space Museum last week. With the new commitments, a total of 35 participants have pledged more than $200 million over the next five years to…
2015 Annual Meeting Call for Sessions
Call for Sessions Details
Thematic Areas
Planning Your Session
Presenter Information
Key Dates
The Council on Foundations' Annual Meeting is the premier philanthropic event that showcases innovative strategies, trends in the field, thought leadership and…
Disaster Relief: A Practical Guide for Foundations and Corporations
Publication
Moved by widely publicized human suffering and increased disaster aid requests, foundations and corporations are becoming more active in the disaster relief field. Grantmakers have a distinct role to play in disasters because of their ongoing relations with grantees, long-term perspective,…
Leadership Development: An Essential Investment for Nonprofits
This post is part of the #CF100 Series of blog posts. The Council on Foundations is marking the 100th anniversary of the nation’s first community foundation, The Cleveland Foundation, by highlighting the roles of community foundations with this series.
See where it all began at our
Fall…
A Stellar Community: Community Foundation heightens Stellar Community effort
This post is part of the #CF100 Series of blog posts. The Council on Foundations is marking the 100th anniversary of the nation’s first community foundation, The Cleveland Foundation, by highlighting the roles of community foundations with this series.
See where it all began at our
Fall…
Record Retention for Foundations
Legal Compliance Guidance
Foundation recordkeeping is an inherently dull topic—unless it’s done wrong. The foundation manager who has not kept adequate documentation regarding expenditure responsibility grants risks an IRS audit. Similarly, a foundation manager confronted with a trustee succession battle will find the…
Legal Compliance Guidance, Fundamentals
What are the legal requirements for private foundations wishing to make cross-border grants?
What is equivalency determination?
What is expenditure responsibility?
How do I decide whether to use equivalency determination or expenditure responsibility?
What are the legal requirements…
It Takes a Community to Build a Community Foundation
This post is part of the #CF100 Series of blog posts. The Council on Foundations is marking the 100th anniversary of the nation’s first community foundation, The Cleveland Foundation, by highlighting the roles of community foundations with this series.
See where it all began at our
Fall…
Avid about AVID: Student credits success to Destino grantee
This post is part of the #CF100 Series of blog posts. The Council on Foundations is marking the 100th anniversary of the nation’s first community foundation, The Cleveland Foundation, by highlighting the roles of community foundations with this series.
See where it all began at our
Fall…
Duty, Honor, Country: Supporting Those Who Have Served
As a nation we cherish the value of service. Few among us take this spirit to heart more than our men and women in uniform. Coming from all walks of life, they join forces to safeguard our country.
Americans are proud of their men and women in uniform and are quick to honor the sacrifices made…
Legal Compliance Guidance, Fundamentals
What are the advantages, disadvantages, and likely costs of scholarship programs?
What do the private foundation rules require, and how should community foundations apply the rules?
What rules or procedures govern community foundation scholarship programs?
Does a community foundation need to…
Foundation Basics
Fundamentals
What is a charitable organization?
What is a foundation?
What is a private foundation?
What is a public charity?
Do charities pay taxes?
What are some key differences between a public charity and a private foundation?
What are some different kinds of private foundations?
What are the…
Recommended Best Practices in Managing Foundation Investments
Fundamentals
The Council's Board of Directors released this guidance memorandum in March 2010 and strongly recommends that when reviewing and approving foundation investment policies and procedures practices, all foundations—private and public—consider these best practices in foundation investment management.
The Second a Disaster Strikes
This post is part of the #CF100 Series of blog posts. The Council on Foundations is marking the 100th anniversary of the nation’s first community foundation, The Cleveland Foundation, by highlighting the roles of community foundations with this series.
See where it all began at our
Fall…
Creating a Welcoming Community
This post is part of the #CF100 Series of blog posts. The Council on Foundations is marking the 100th anniversary of the nation’s first community foundation, The Cleveland Foundation, by highlighting the roles of community foundations with this series.
See where it all began at our
Fall…
Ten Foundations Receive HUD/USDA Secretaries' Award
HUD No. 14-128
Brian Sullivan
202-708-0685
Across the nation, community foundations, private foundations, and corporate giving programs work to improve neighborhoods and the lives of the people who live in them. Today, the U.S. Department of Housing and Urban Development (HUD), the U.S.…