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.
Restoring Local Connection: Land, Water, and Culture at Owamniyomni
This session is offsite. Space on the bus is limited and offered on a first-come, first-served basis. Alternatively, the 1.7-mile walk would take approximately 40 minutes each way.
Join us for an immersive education session at Owamniyomni, the Dakota name for the sacred site of the Mississippi…
Summer Member Policy Briefing - August 2025
The Council is hosting a series of Member Policy Briefings as a forum for philanthropic leaders to navigate the shifting landscape. This briefing is exclusively for leaders from Council members, including Presidents, CEOs, and Executive Directors to stay informed and exchange perspectives on how…
Summer Member Policy Briefing - July 2025
The Council is hosting a series of Member Policy Briefings as a forum for philanthropic leaders to navigate the shifting landscape. This briefing is exclusively for leaders from Council members, including Presidents, CEOs, and Executive Directors to stay informed and exchange perspectives on how…
Washington Snapshot: Ongoing budget reconciliation
In this edition of Washington Snapshot we share additional budget reconciliation updates after the Ways and Means Committee approved the tax bill component of the broader reconciliation bill along party lines early Wednesday morning. Plus, resources to reach out to your members of Congress about…
Briefing on the Tax Bill: Post Ways & Means Mark-up
Please note that the content of this webinar was recorded on May 15, 2025, and is subject to change. Please see the Latest Updates & Resources Page for the most current information.
The House Committee on Ways and Means formally announced last week that it will mark up its tax…
The Council Opposes Tax Increase That Would Hurt Local Nonprofits and Communities
Congress should protect philanthropy’s ability to support causes from food pantries to disaster relief.
Today, House Republicans released the updated text of a tax package, which includes a proposed increase in the excise tax on net investment income for private foundations. In addition to a…
One, Big, Beautiful Bill: Impact on Philanthropy
Last updated: July 8, 2025.
H.R.1 is now federal law; here's the final bill text.
With many of the provisions in the Tax Cuts and Jobs Act (TCJA) (P.L. 115-97) expiring at the end of 2025, the 119th Congress passed legislation through the reconciliation process that extends several TCJA…
The Charitable Sector Urgently Needs Your Voice
The charitable sector urgently needs your voice. On Tuesday, May 13, Congress will begin considering a tax package that will likely include a substantial increase to the excise tax on net investment income for private foundations. For the largest private foundations, it may expand to as much as 10…
Tell Your Members of Congress to Protect Philanthropy
Find your member of Congress and their contact information
We're asking you to reach out to your Member of Congress to voice concerns with provisions in the tax bill that could impact philanthropy. You may only have a couple of minutes to make your point as staff will be receiving similar requests…
Washington Policy Brief
With shifts and pivots coming almost daily, we’ve been keeping an eye on the news out of Washington and its impact on the charitable sector. This policy briefing will provide a space for the Council staff to brief attendees on the latest policy changes and to identify ways for funders to take…
From Community to Movement: How collective action for social change starts and grows
Social movements are responsible for most of the positive changes in our politics, economics, and culture. But the process of building one – with real people struggling with real problems – can be mysterious. In this session, participants will learn how to recognize a movement and how its elements…
Puppy Room
Need we say more? Start your morning off right by visiting our puppy room and hugging a lovable, adoptable pup. We are partnering with Spot's Last Stop Canine Rescue to bring the joy of puppies to Leading Locally 2025.
Sponsored by Prebys Foundation
Puppy Room
Need we say more? Start your morning off right by visiting our puppy room and hugging a lovable, adoptable pup. We are partnering with Spot's Last Stop Canine Rescue to bring the joy of puppies to Leading Locally 2025.
Sponsored by Prebys Foundation
Washington Snapshot: More budget reconciliation updates
In this edition of Washington Snapshot we share additional budget reconciliation updates as several House Committees began markup. Plus, House oversight agenda, "skinny" budget, Executive Order roundup, pending state legislation, and more.
Losing Tax-Exempt Status
Legal Compliance Guidance
It is extremely rare for an organization to lose its tax-exempt status. When it happens, it's typically the end result of a three-step process: (1) The IRS conducts an examination of the tax-exempt organization; (2) the IRS issues a letter to the organization proposing revocation; then (3) the…
Risk Management Resources
Legal Compliance Guidance
Internal Risk Management for Foundations
In response to the ongoing changes to the legal and policy landscape, it has become increasingly important for foundations and charitable nonprofits to engage best practices for mitigating their potential legal and operational risks. We worked with outside…