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.
Washington Snapshot - June 27, 2013
BREAKING NEWS: Baucus and Hatch Call for "Blank Slate" in Tax Reform
This morning, Senate Finance Committee Chairman Max Baucus (D-Mont.) held a closed door meeting with the committee to ask for their support in tax reform.
A Dear Colleague letter from Chairman Baucus and Ranking Member Orrin Hatch…
Washington Snapshot - June 20, 2013
June 20, 2013
Welcome to the Council’s Weekly Washington Snapshot
The Council on Foundations Public Policy and Legal Affairs team is pleased to launch a new weekly Washington Snapshot. Every Thursday afternoon, this newsletter will give you a quick glimpse at some of the pressing issues we’re…
Nonprofit Law in Vietnam
Legal Compliance Guidance
Current as of June 2025 | Download print version (PDF)
This section describes the legal framework of nonprofit organizations (also known as non-governmental organizations or NGOs) in Vietnam, along with translations of legislative provisions relevant for a foundation or advisor undertaking an…
Nonprofit Law in Venezuela
Current as of November 2023 | Download print version (in PDF)
This report describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Venezuela, and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in Uganda
Current as of March 2026 | Download print version (in PDF)This section describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Uganda, and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in South Africa
Current as of March 2026 | Download print version (in PDF)This section describes the legal framework governing of nonprofit organizations (also known as non-governmental organizations or NGOs) in South Africa, and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in Slovenia
Current as of December 2018 | Download print version (in PDF)
This section describes the legal framework of nonprofit organizations (also known as non-governmental organizations or NGOs) in Slovenia, along with translations of legislative provisions relevant for a foundation or advisor undertaking…
Nonprofit Law in Slovakia
Current as of December 2020 | Download print version (in PDF)
This report describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Slovakia and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in Serbia
Current as of December 2020 | Download print version (in PDF)
This section describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Serbia, and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in Russia
Current as of September 2024 | Download print version (in PDF)
This report describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Russia, and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in Romania
Current as of December 2021 | Download print version (in PDF)
This section describes the legal framework of nonprofit organizations (also known as non-governmental organizations or NGOs) in Romania, and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in Poland
Current as of December 2024 | Download print version (in PDF)
This report describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Poland, and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in The Philippines
Current as of June 2025 | Download print version (in PDF)
This report describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in the Philippines, and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in Peru
Current as of January 2022 | Download print version (in PDF)
This report describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Peru, and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in Nigeria
Current as of May 2024 | Download print version (in PDF)
This section describes the legal framework governing nonprofit organizations (also known as non-governmental organizations or NGOs) in Nigeria, and includes translations of legislative provisions relevant for a foundation or advisor…
Nonprofit Law in Montenegro
Current as of April 2018 | Download print version (in PDF)
This section describes the legal framework of nonprofit organizations (also known as non-governmental organizations or NGOs) in Montenegro, along with translations of legislative provisions relevant for a foundation or advisor undertaking…