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.
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…
How Many People Will the World Leave Behind? Assessing current trajectories on the Sustainable Development Goals
External Resource
Do the Sustainable Development Goals (SDGs) matter for real people? In 2015, at the United Nations, all countries agreed on the set of ambitious economic, social, and environmental targets to be achieved by no later than 2030, guided by a central motivation to “leave no one behind.” But is the…
Bridging Divides
How is philanthropy critical in bridging divides?
Philanthropy serves as an important bridge within societies, connecting individuals, communities, and organizations with differing perspectives all working in pursuit of the common good. In today’s world of growing nationalism and division,…
Preventing and Ending Homelessness by Removing Legal Barriers: A Partnership Taking Best Practice to Scale
Members, View the Recording
While housing, employment and other supportive services are critical to prevent and end homelessness, the reality is legal barriers such as bad credit, unpaid child support, unpaid fines and tickets, outstanding warrants and criminal records present a hard stop that…
Navigating the Territory: A Guide to Impact Investing for Donors
You can become an impact investor today. This guide created by The Philanthropic Initiative will help you learn the different options you have for aligning your financial assets with your social goals to help for-profit and non-profit social benefit organizations become stronger and more…
Updates on Global Giving and Non-Tax US Regulations that Impact Funders
Recording
If you have any questions, pleae email legal@cof.org.
Topics included regulations like the Foreign Agent Registration Act (FARA), Foreign Corrupt Practices Act (FCPA), US Treasury’s voluntary anti-terrorism guidelines and more.
ICNL Philanthropy Law Reports
The Reports present timely information on national laws and regulations affecting philanthropy. Each report was authored by a local expert in partnership with the International Center for Not-for-Profit Law.
Civil Society Work in China: Trade-Offs and Opportunities for European NGOs
Enacted in January 2017, China’s Foreign Non-Governmental Organisation Management Law (“FNGO Law”) has been interpreted as the clearest evidence of “shrinking spaces” for civil society in China. This paper, by GIGA German Institute of Global and Area Studies, assesses the wider implications of…
Veteran's Philanthropy Exchange: 2019 Annual Funders Convening
The transition after active duty service challenges faced by veterans and their families has been the core theme for the Veterans Philanthropy Exchange since 2014, a network of funders and donors interested in supporting veterans and military families. The VPE has developed a learning and peer…
Washington Snapshot: Government Shutdown Set to Continue, New Members in the House Ways and Means Committee
In This Week's Edition of Snapshot…
No End to the Government Shutdown
New Members in the House Ways & Means Committee
Representative King Removed from Committees
Confirmation Hearing for Trump’s Attorney General Nominee
Judge Rules Against Citizenship Question on 2020 Census
State of the…
Why Foundations May Need Directors and Officers Liability
Nonprofit foundation boards often discount the need for ‘D&O’ Insurance. They tend to think because they don’t have shareholders their directors won’t be sued. That’s not the case. Foundations serve large and varied constituencies to whom their boards owe specific duties similar to the duties…