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.
Closing the Needs Gap
According to The Center for Effective Philanthropy’s recent Strengthening Grantees Report, there is a gap between the support foundations provide and the support nonprofits actually need, which is pervasive and challenging to overcome. Can funders support grantees’ actual needs when…
Lunch & Closing Plenary - Activating Levers of Social Change: Philanthropy, Policy, and Justice
As we work to create change within communities and within systems, we must also strengthen how we leverage political advocacy in order to be effective. In this plenary, public and private sector leaders will discuss tools, tactics, and strategies for building and wielding political power to support…
Sample Policy on Records Retention and Destruction
Sample Document
Sample formal policy on records retention and destruction for board approval.
This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an attorney-client relationship,…
Sample Due Diligence Policy for Grantmaking
Sample Document
Sample internal policies and procedures for grantmaking due diligence.
This sample document is being provided for informational and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an attorney-client relationship, and the…
Sample Nondiscrimination Policy
Sample Document
Sample nondiscrimination policy for hiring, internal promotions, training, opportunities for advancement, and terminations.
This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on Foundations. Use of the sample…
Sample Bylaws & Articles of Incorporation
Sample Document
These sample bylaws and articles of incorporation are not a model to copy; rather, they are provided purely to illustrate what such a document might look like. Each state will have its own form or particular requirements to follow, which may differ from state to state.
For other examples and…
Sample Whistleblower Policy
Sample Document
Editable whistleblower policies that establish procedures to prevent or detect and correct improper activities; encourage each foundation director, officer, employee, and volunteer to report what he or she in good faith believes to be a material violation of law; ensure the receipt, documentation,…
CDFI Fund Map of All Census Tracts Eligible for Designation as a Qualified Opportunity Zone
External Resource
The CDFI Fund has identified over 41,000 population census tracts that are eligible for designation as a QOZ, including (1) 31,680 population census tracts that are Low-Income Communities (LICs) eligible for designation as QOZs; and (2) 9,453 non-LIC population census tracts that are eligible for…
US Impact Investing Alliance Resources on Opportunity Zones
External Resource
Now that Opportunity Zones have been designated, individual and corporate investors are then given the opportunity to defer capital gains taxes when they reinvest the earnings in these communities. Additional incentives accrue over five, seven and ten years if the investment is maintained – thereby…
Mission Investors Exchange Opportunity Zones Resources
External Resource
The OZ program is intended to spur long-term investments in low-income census tracts in the U.S. The new law allows investors to place unrealized capital gains (a profit from an investment that hasn’t yet been sold) into authorized O Funds that invest capital into OZs. The greatest benefits would…
LOCUS National Opportunity Zones Ranking Report
External Resource
With the creation of the federal Opportunity Zones incentive program, trillions of dollars in new private investment will flow into pre-designated low-income communities around the country. But will this investment benefit the people living in these communities now, or will they be displaced as new…
Department of the Treasury Opportunity Zones Resources
External Resource
Treasury and IRS have issued an initial set of proposed regulations and guidance on how the Qualified Opportunity Zone tax benefits under IRC 1400Z-2 (including the certification of Qualified Opportunity Funds and eligible investments in Qualified Opportunity Zones) will be administered.…
Sample Social Media Policy
Sample Document
Editable internal polices for staff, board members, and committee members about the use of social media.
This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an…
The State of Religious Diversity in America
External Resource
As the United States faces division over the increasing religious diversity in the nation, faith leaders and philanthropists came together in 2018 to discuss #ThisAmericanMoment. The event, This American Moment: Bridging Religious Divides, was co-hosted by the Council on Foundations, The…
Pluralism in Peril: Challenges To An American Ideal
External Resource
Addressing how our nation can maintain its historical commitment to embracing people of all faith backgrounds against a backdrop of polarization, Pluralism in Peril by the Inclusive America Project looks at tools and strategies available to defenders of this core American value.
International Grantmaking: A Guide for Funders Making Grants Outside the United States
Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
Making grants to institutions outside of the United States is challenging and rewarding. We hope this revised publication will be a useful resource that encourages grantmakers of all types to expand…