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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Washington Snapshot: Treasury 990 Transparency Initiative
The Department of the Treasury announced plans to revise Form 990 to “improve transparency, strengthen tax administration, and provide clearer reporting on certain activities of tax-exempt organizations.” These activities include government grants and contracts, as well as fiscal sponsorships. Plus…
Preparing for a Successful Building Together Experience
As the beginning of May inches (or maybe barrels) closer, the anticipation of travel builds. This comes with real excitement for learning, connecting, and inspiration, but it also comes with some challenges. Work travel isn’t easy, but conferences like this, in my experience, are always worth it!…
Federal Scholarship Tax Credit for Contributions to Scholarship Granting Organizations
Last Updated: October 9, 2026The IssueThe One, Big, Beautiful Bill Act (OBBBA - P.L.119-21) included a provision (Section 70411) to create the Federal Scholarship Tax Credit (FSTC, also known as the Education Freedom Tax Credit), a new nonrefundable tax credit for contributions to Scholarship…
Washington Snapshot: FY2027 Presidential Budget Request
Last Friday, the Trump Administration released the White House’s Fiscal Year 2027 (FY2027) President’s Budget Request. Plus, Essentials of Policy Advocacy for Grantmakers, an Executive Order on elections, and more.
Disaster Relief Funds in the Community
Legal Compliance Guidance
When disaster strikes a community, disaster relief funds administered through community foundations offer an efficient way to quickly get aid to those who need it. But it’s important to understand how the Internal Revenue Code requires these charitable funds be used, which can vary depending on the…
Leading in Turbulent Times: A Growing Demand for Constructive Dialogue
Like many other social sector services, American higher education has been battered by a set of pressures tied to political polarization: escalating campus protests, growing public skepticism, and donor and legislative scrutiny over the past several years. The result: a pervasive sense that the…
How to Disrupt Online Pipelines to Radicalization and Violence
The March 2019 terrorist attack on two mosques in Christchurch, New Zealand revealed an essential truth about our modern information age: terrorists and violent extremists exploit digital platforms to radicalize, recruit, and inspire violence. This session will help participants understand the…
2026 Annual Member Meeting
Join us for the Council's Annual Member Meeting.The virtual Member Meeting will include:A conversation with Jay Williams, Council Board Chair and President and CEO of Greater Hartford Gives FoundationA vote to approve the nominations of new members for the Board of DirectorsReports on Council's…
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…