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.
Indicates Members-Only Content
Washington Snapshot: 119th Congress Preview
Our last Washington Snapshot of 2024 provides an overview of the 119th Congress being sworn in on January 3, 2025, and shares actions members can take to ensure Congress understands philanthropy’s work and our sector’s priorities.
FAQ: End of Year
Legal Compliance Guidance
Frequently Asked Questions about...Individual Retirement Accounts (IRA) Gifts and Qualified Charitable Distributions (QCDs)May a donor make a QCD from an IRA to their donor-advised fund (DAF) or someone else’s DAF?What happens if a donor chooses to transfer money from their IRA into a DAF? Do we…
Washington Snapshot: Trump-Vance Administration Preview
This edition of Washington Snapshot previews the incoming presidential administration. Plus, a Charitable Giving Coalition sign-on letter, H.R.9495, Department of Transportation briefing, state ballot measures, state and local fiscal recovery funds, and more.
Global Grantmaking Essentials - November 2025
Led by Council on Foundations staff with collectively decades of experience with global philanthropy, the Global Grantmaking Essentials will also feature guest speakers with deep knowledge on specific issues or countries.
Course Hours
Wednesday, November 12: 1-5 p.m. ET
Thursday,…
We Oppose H.R.9495
The Council on Foundations, Independent Sector, National Council of Nonprofits, and United Philanthropy Forum express our opposition to Section 4 of H.R.9495 and its predecessor, H.R.6408. We have no opposition to the provision in the bill postponing tax deadlines for those unlawfully or wrongfully…
Public Policy Action Network - December 2025 Meeting
The Council’s Public Policy Action Network is a members-only 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. Policymakers depend on the voices and…
Public Policy Action Network - October 2025 Meeting
The Council’s Public Policy Action Network is a members-only 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. Policymakers depend on the voices and…
Public Policy Action Network - June 2025 Meeting
The Council’s Public Policy Action Network is a members-only 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. Policymakers depend on the voices and…
Public Policy Action Network - April 2025 Meeting
The Council’s Public Policy Action Network is a members-only 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. Policymakers depend on the voices and…
FAQ: AAER v. Fearless Fund Settlement
Legal Compliance Guidance
What is Section 1981?
Does the outcome of this case set a new standard for grants that are race-based or race-conscious? If so, why?
How will this settlement impact a foundation’s ongoing commitment to DEI within their grantmaking?
Will the settlement impact foundations collection of…
Public Policy Action Network - February 2025 Meeting
The Council’s Public Policy Action Network is a members-only 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. Policymakers depend on the voices and…
Global Grantmaking Essentials - April 2025
Led by Council on Foundations staff with collectively decades of experience with global philanthropy, the Global Grantmaking Essentials will also feature guest speakers with deep knowledge on specific issues or countries.
Course Hours
Tuesday, April 22: 1:00-5:00 p.m. ET
Thursday, April 24:…
Discussion Guide: Connecting Philanthropic Values and DEI Principles
Toolkit
Use this document to help initiate conversations about how your foundation's mission and values connect to integrating DEI policies and practices.
Summary and Analysis of the Tax Cuts and Jobs Act of 2017
As many of the provisions in the Tax Cuts and Jobs Act (TCJA) (P.L 115-97) expire at the end of 2025, the 119th Congress, led by Republican majorities in both chambers and the incoming Trump Administration, will prioritize passage of tax legislation. This page analyzes key provisions from the TCJA…
Talking Points for the 2025 Tax Discussion
Overview
Many provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) will expire at the end of 2025, prompting the need for Congress to pass legislation before the end of the year that extends, amends, or expands the TCJA, or some combination thereof. This guide supplements other Council resources…
Diversity, Equity, and Inclusion - November Peer Learning Circle
The Council on Foundations proudly unveils an exciting new member benefit tailored for foundations of all types, DEI Peer Learning Circles. This engagement opportunity is designed to connect foundation staff of all levels across the country who are working to explore, design, implement, or…