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.
We Are Immigrants
June is Immigrant Heritage Month, a time during which we celebrate our origins as a nation of immigrants. The Council’s staff, its board, it strategic partners, its member organizations and the communities they serve are all inclusive of immigrants. As a national organization and a leading voice…
The Human Side of Digital Security and Philanthropy
Editor’s Note: The Council’s legal team regularly receives questions regarding the data security of foundation operations and donor and grantee information. Lara Kalwinski, Senior Counsel, connected with Lucy Bernholz to find the right expert to break down these issues for us. Meet Josh Levy a…
Washington Snapshot - June 29, 2017
We will not be sending Snapshot next week due to the holiday. We wish all of our readers a safe and fun Fourth of July!
In This Week's Edition of Snapshot…
Hill Briefing on Charitable Giving and Tax Reform
Tax Reform Update: Brady Insists on Complete Overhaul Instead of Mere Tax Cuts
Senate…
New Report Sheds Light on Age Gap, Lack of Diversity in the Philanthropic Sector
The largest and most comprehensive report in the United States on grantmaker staff composition and compensation was released today by the Council on Foundations and highlighted a lingering age gap that exists within the philanthropic sector.
The 2016 Full Grantmaker Salary and Benefits Report…
Stand-To - A Convening to Improve Veterans’ Transition Services
The Council on Foundations was proud to recently sponsor and participate in the George W. Bush Institute’s Stand-To National Veterans Convening, a summit focused on veteran transition.
Through the summit, held June 22 and 23 at the U.S. Chamber of Commerce in Washington, D.C. the Bush Institute…
Washington Snapshot - June 22, 2017
In This Week's Edition of Snapshot…
Tax Reform Update: Senate Finance Chairman calls for input on tax reform
Health care seems to gain steam in Senate
HUD announces it will begin accepting unsolicited proposals for research
In the States: Delaware charitable deduction at risk
News from the…
Philanthropy's Impact in the Southwest
Strengthening Local Communities to Achieve Global Goals
Overview
There are significant challenges facing communities in the Southwest, including racial inequality in education, economic opportunities and health outcomes.
The Council on Foundations, Philanthropy Southwest, and Albuquerque…
Washington Snapshot - June 15, 2017
In This Week's Edition of Snapshot…
CHARITY Act is reintroduced in Senate
Tax Reform Update: Freedom Caucus weighs in on tax reform
Senate continues work on health care legislation
Deadline for addressing debt limit more fluid than previously thought
In the States: Budgets and late nights at…
Managing Effectively Across Differences: The Impact of Implicit Bias on Leadership
Event Details
An intimate group of thought leaders from the higher education, philanthropic and corporate sectors came together for a unique convening designed to explore the impact of implicit bias on leadership and operational excellence.
This convening aimed to accomplish the following…
Council on Foundations Statement on the Introduction of the CHARITY Act
Today, the Council on Foundations released the following statement from President and CEO Vikki Spruill:
“Today’s introduction of the ‘Charities Helping Americans Regularly Throughout the Year Act of 2017’ (CHARITY Act, S. 1343) is a welcome step towards protecting and growing our nation’s…
With Pride Month, We Remember the Push for Equality Continues
One year ago today, our nation was rocked by the horrific attack at the Pulse nightclub in Orlando, Florida. In a message expressing our solidarity with those affected by the attack, we noted that it was particularly tragic because this event occurred at a lesbian, gay, bisexual, transgender, and…
Supporting Organizations
Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
This chapter discusses the federal tax laws governing supporting organizations. As a result of the Tax Reform Act of 1969, private foundations receive considerably less favorable treatment under tax law…
What to Expect from an Audit
Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
This chapter addresses what foundations should expect from an audit. Nonprofits, including private foundations, are bracing for an uptick in audit activity from the Internal Revenue Service (IRS) as it…
Foundation Finance and Investment Management
Legal Compliance Guidance, Publication
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
This chapter examines Uniform Prudent Management of Institutional Funds Act (UPMIFA) and other laws that govern the management and investment of endowments and other foundation financial assets. It also…
Washington Snapshot - June 8, 2017
In This Week's Edition of Snapshot…
Tax Reform Update: Congress must address a packed agenda before getting to tax reform
“Johnson Amendment” may be discussed in House hearing
DOE aims to reduce regulations following EO
President Trump unveils infrastructure plan in budget
In the States:…
Policy and Private Philanthropy Part 1: President’s Budget and Congressional Appropriations
Members, Access the Recording
Many of our private foundation members are worried about the President’s budget and how it will affect the nonprofit organizations they fund. This webinar is designed to give you a better understanding of the process and impact of the President’s proposed cuts to…