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.
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…
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…
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…
2017 Endowments & Finance Summit
Join us in New York!
Now in its third year, the Endowments and Finance Summit is the premier convening to hear expert insights and have in-depth conversations on the best practices and financial strategies to get a competitive advantage in the philanthropic advisory marketplace. Here’s why…
Washington Snapshot - June 1, 2017
In This Week's Edition of Snapshot…
Take Action: Extend the Charitable Deduction to All Americans
Tax Reform Update: Competing legislative priorities complicate tax reform prospects
State Reliance on Federal Funds
New York Revitalization Act Amendments Go into Effect
Extend the Charitable…
In Hilton Head, One Foundation Is Working to Provide Public Sewer to Homes
Editor’s Note: This blog post spotlights Community Foundation of the Lowcountry, which was one of 10 recipients of the 2017 HUD Secretary’s Award for Public-Philanthropic Partnerships. The awards are a joint effort between the U.S. Department of Housing and Urban Development and the Council on…
Washington Snapshot - May 25, 2017
In This Week's Edition of Snapshot…
Ways and Means holds tax reform hearing, tension builds around border adjustment idea
New research estimates sharp decrease in giving under proposed tax code changes
Trump administration releases FY 2018 budget
In the States: New York nonprofit contractors…
Global Philanthropy Update - May 2017
Council staff are back in D.C. after a whirlwind Annual Conference in Dallas last month, where we were joined by more than 1000 attendees from around the world. You can see conference highlights at cof.org/2017annual. Thank you to all of our global speakers and especially to our global conference…
Washington Snapshot - May 18, 2017
In This Week's Edition of Snapshot…
Tax Reform Update: Ways and Means Committee holds hearings, Senate gears up for tax reform
Assistant Secretary for Tax Policy named
Hearing on IRS reform scheduled for tomorrow
In the States: state budgets passing but on shaky footing; Mainers seek block…
Career Pathways: Reflections on #COFAnnual
Three years ago, I met Charles Story at the Grants Managers Network annual conference in San Diego. He was a featured panelist on a session about Extreme Management — successfully leading teams in constantly changing organizational environments. I was so impressed with his insights that we would…
Washington Snapshot - May 11, 2017
In This Week's Edition of Snapshot…
Tax Reform Update: Health care legislation passed the House — so what now for tax reform?
Private foundation excise tax simplification bill introduced in House
House Set to Hold Hearings on Tax Reform and IRS Reform
FBI Director, Census Director Are Out…