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.
Grantmaker Salary and Benefits Report: Board Compensation Tables
The Grantmaker Salary and Benefits (GSB) Board Compensation Tables provide foundation boards and staff with the tools they need to benchmark their board compensation policies and practices against peers in the field. Released every two years and containing data collected through the Council’s…
Washington Snapshot: Secure your spot at Foundations on the Hill 2026
The landscape for philanthropy shifted in 2025. How is your organization preparing for what comes next in 2026 and beyond? Join us for Foundations on the Hill on March 16-19 to build the long-term advocacy skills needed to engage policymakers confidently and shape the environment in which…
Court Cases That Have Been Decided or Dismissed
Legal Compliance Guidance
The Council is committed to helping our members stay informed about litigation that may have an impact on the philanthropic sector. This page lists cases that we tracked through their conclusion, whether they were decided in court or by settlement. Please see our list of ongoing cases we are…
Bridging Without Breaking: Leadership in Polarizing Times (CEO Only)
Calls to bridge divides often collide with real tensions inside foundations – across boards, donors, DAF holders, staff, and grantees who hold differing political and ideological views. This CEO-only session features foundation CEOs grappling with those realities in real time, sharing how they set…
Strengthening Communities Through Language
Language shapes how communities experience trust, belonging, and collaboration—often in ways we don’t intend. This session is designed for funders interested in strengthening trust, reducing risk, and supporting community problem-solving through more intentional language choices.We’ll explore how…
Guidance Memorandum for Foundations for Interacting with Immigration Officials on their Property
Legal Compliance Guidance
Prepared by Leon Fresco, Partner at Holland & Knight LLP for the Council on Foundations | Finalized February 2026Download this guidance as a PDF.BackgroundThe purpose of this memo is to provide guidance to foundations for interacting with immigration agents on their property. Although there was…
Communications Toolkit for Working Across Differences
Developed in partnership with Hattaway Communications, this free toolkit draws on our national survey of 1,000 American adults, in-depth one-on-one interviews, and a landscape analysis to reveal how people view work to connect and collaborate across differences and the role that foundations should…
S.3554/H.R.6800 Bill Summary
Summary of H.R.6800/ S.3554 introduced by Rep. David Kustoff (R-TN) and Sens. John Cornyn (R-TX) and Tim Sheehy (R-MT).Current LawIt is a criminal offense to provide “material support or resources” to a foreign terrorist organization. “Material support or resources” includes providing funding,…
Washington Snapshot: Supporting the sector
Earlier this week, Real Clear Politics published an op-ed by Council President and CEO Kathleen Enright responding to recent commentary criticizing the sector. Plus, new amicus brief, Foundations on the Hill 2026, and more.
Toolkit
Values-Aligned Philanthropy: Balancing Purpose, Responsibility, and Risk in Corporate Grantmaking is centered on helping address the unique challenges faced today by corporate foundations. These organizations can be more vulnerable to external pressures than other grantmaker types, balancing their…
Coming Together, Not Apart: Publications
Publication
Coming Together, Not Apart, is a three-publication series exploring philanthropy's involvement in developing the heartset, mindset, and skillset to lead collaboratively across differences. Specifically:Part 1: How Philanthropy Supports Connection in a Time of Dangerous DivisionComing…
Washington Snapshot: Foundations on the Hill
Foundations on the Hill 2026 arrives at a pivotal moment for the philanthropic sector. Plus, new legislation targeting nonprofits, federal government funding, and more.
Better Stories, Better Language: A Communications Workshop Series 2026
After a year of research, the Council and the University of Florida’s Center for Public Interest Communications released “Philanthropy’s New Voice: Building Trust With Deeper Stories and Clear Language" in April 2024. As the largest study of narratives in philanthropy, it offers science-backed…
Coming Together, Not Apart: Building the Hearts, Minds, and Skills for Leading Across Differences
Publication
Coming Together, Not Apart: Building the Hearts, Minds, and Skills for Leading Across Differences is the third of three Council on Foundations publications exploring philanthropy's involvement in developing the heartset, mindset, and skillset to lead collaboratively across differences. It discusses…
Washington Snapshot: 2025 Year in Review
The last Washington Snapshot of the year. Looking back on 2025, state legislation taking effect in 2026, and more.
Basics of Civic Engagement for Foundations
Philanthropic organizations face heightened attention and expectations. To support Council members, our Legal Resources team hosted a webinar on what philanthropic organizations need to know to engage confidently and responsibly in civic engagement work.This session covered what organizations can…
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