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.
Strengthening Community Philanthropy Ad Hoc Working Group Releases Donor-Advised Funds Recommendations
Community foundations have a long history of working locally to bring together leaders, nonprofits, donors, and others to address persistent problems and identify paths forward. The ongoing pandemic has underscored how local philanthropy, in particular, can address community needs in times of acute…
Ask the Council: Strengthening Community Philanthropy Working Group DAF Recommendations
Last July, the Council on Foundations convened a group of community foundation leaders to develop a set of principles and policy recommendations to strengthen community foundations and donor-advised funds (DAFs) long into the future. Released on February 2, 2022, these recommendations…
Washington Snapshot: New op-ed on donor-advised funds from the Council's President and CEO.
What You Need to Know About Public Policy This Week...
News From the Council
Midterms and Retirements Shake Up Tax-Writing Committees
Senate Votes to Keep Voting Rights Filibuster
Opportunity Zones Come Under Scrutiny
Joint Committee on Taxation Lists Expiring Federal Tax Provisions…
2021 Year in Review
Dear Friend:
2021 was an historic year in many ways, for philanthropy and for the people and communities we care about.
It was a year of loss and heartache as families and communities continued to suffer the effects of the pandemic and many other hardships. It was a year of advocacy to advance…
Washington Snapshot: IRS Update for Tax-Exempt Organizations
What You Need to Know About Public Policy This Week...
Congressional Democrats Negotiate Election Reform
Office of Management and Budget Solicits Feedback on Learning Agenda
IRS Releases Updates for Tax-Exempt Organizations
Department of Commerce Seeking Comments on New Rural Business Center…
Philanthropy's Response to 2021 Tornadoes
OVERVIEW
More than 50 tornadoes struck multiple states on December 11 and 12, causing devastation and significant loss of life. The states impacted include, Illinois, Indiana, Ohio, Arkansas, Mississippi, Missouri, Tennessee, and Kentucky -- with the most significant loss of life occuring in…
Global Philanthropy Update - December 2021
Today is the second day of the 2021 Summit for Democracy, and the issues at hand are too urgent to ignore. While the world faces pressing humanitarian crises like climate change, COVID-19, and racial injustice that threaten global progress on the Sustainable Development Goals, the Summit…
Washington Snapshot: Details of a New Plan from the White House to Combat Human Trafficking
What You Need to Know About Public Policy This Week...
News From the Council
Congress Addresses End-of-Year Priorities
IRS Releases Notice on ERTC Termination
White House Announces Plan to Combat Human Trafficking
Happening in the States
News from the Council
This will be the last issue of…
Washington Snapshot: New U.S. Census Bureau Data on the Socioeconomic Impact of COVID-19
What You Need to Know About Public Policy This Week...
News From the Council
The President's Democracy Summit: December 9-10
Congress Set to Keep Government Open Until February
Yellen and Powell Testify on Economic Recovery
U.S. Census Bureau Data on the Effects of COVID-19 on American…
General Service Foundation and Tara McKenzie Sandercock Honored as 2021 Council on Foundations Awards Winners
The Council on Foundations (“the Council”) today recognized outstanding leadership in the philanthropic sector through its awards program. Tara McKenzie Sandercock, Senior Vice President of Grants and Community Partnerships at the Community Foundation of Greater Greensboro, is this year’s winner of…
How to Calculate the Public Support Test
Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
In the United States, organizations that qualify to receive charitable tax-deductible contributions are described in Section 501(c)(3) of the Tax Code. These organizations are divided into two main…
Washington Snapshot: Passage of the Build Back Better Act in the House and new PPP guidance from the IRS
What You Need to Know About Public Policy This Week...
News From the Council
House Democrats Pass Build Back Better Act
IRS Issues Guidance on Paycheck Protection Program
New Funds for Community-Based Efforts to Address Barriers to COVID-19 Vaccination
White House Tribal Nations Actions…
Washington Snapshot: House to Vote on Infrastructure and Reconciliation Packages
What You Need to Know About Public Policy This Week...
News From the Council
House to Vote on Infrastructure and Reconciliation Packages
Federal Healthcare Open Enrollment Extended
Remembering the Sacrifices of the Nation's Veterans
Happening in the States
News from the Council
A Big Thank…
Public Policy Action Network
What is the Council’s Public Policy Action Network?
The Council’s Public Policy Action Network is a group of foundation leaders committing their voices, experiences, and networks to engage and educate federal elected officials to foster a policy environment in which philanthropy can thrive.…
Career Pathways 2022 Program Information - Office Hours
Join us for the 2022 Career Pathways Program Information Office Hours to answer any questions you have about the program, application, Waldman scholarship, etc.!
The 2022 Career Pathways program is expanding! We will host a spring cohort from February to June 2022 and a fall…
New Member Orientation - Member Benefits & Networking
Is your organization a new Council member or are you new to the Council community? Please join us (virtually) to celebrate you, our newest members, during our 2021 Member Week.
This interactive session will help you take advantage of exclusive Council member benefits, while also connecting with…