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.
A Place-Based Approach to Advancing Economic Mobility
Join CFLeads to learn about community foundations that are leading economic mobility work in their communities. Hear about how these community foundations have navigated the complex social, economic, and political issues that have affected economic mobility in their cities and…
April 2025 Congressional Recess Packet
Meeting with members of Congress and their team during district work periods are an important time to share more about your foundation’s work and how partnerships with local, charitable organizations to meet community needs. These resources will help you prepare for meetings during this year's…
Self-Defense Communication Rules for Public Charities
Legal Compliance Guidance
Community Foundations and other public charities may engage in an insubstantial amount of lobbying as part of normal operations. But what are the rules around engaging in self-defense?
Internal Revenue Code Section 4911(d)(2)(C) provides public charities with an exception to the…
Washington Snapshot: Maintaining the Momentum
In this edition of Washington Snapshot we share how members can continue to build momentum following Foundations on the Hill, as well as everything we continue to track in DC.
Learning Across Differences Ideas Forum - The Connection Opportunity
On April 23rd, 2025 The Council on Foundations started a new series called, "Learning Across Differences Ideas Forum". Watch this inaugural session with speakers from More in Common, and the Walmart Foundation for an in-depth discussion of new More in Common research entitled The…
Court Cases We Are Monitoring
Legal Compliance Guidance
Overview
The Council is committed to helping our members stay informed about litigation that may have an impact on the philanthropic sector. This resource is designed to be a guide to cases that could impact the operations of foundations and other grantmaking organizations. For a more…
Grantmaker Salary and Benefits Report: Administrative Expense Tables
The Grantmaker Salary and Benefits (GSB) Administrative and Program Expense Tables provide your foundation the data you need to benchmark your organization's administrative, program, service, and qualifying distribution expenses against peers in the field. Containing data collected through the…
2025 Grantmaker Salary and Benefits Survey (GSB)
Since 1980, the Council's Grantmaker Salary and Benefits (GSB) Survey has provided the sector with the most comprehensive data on staff composition and compensation in the United States. Grantmakers rely on this annual report to plan budgets, benchmark personnel policies and practices, determine…
Washington Snapshot: What We're Tracking This Week
In this edition of Washington Snapshot, we are tracking new legislation from Sen. Bill Hagerty (R-TN) and Rep. Lance Gooden (R-TX) as well as continued federal cuts and the ongoing budget reconciliation debate.
Learning Across Differences Ideas Forum - Understanding Polarization
Philanthropy has a unique opportunity to fund, support, and protect civil society institutions that contribute to building an inclusive democracy where everyone belongs. But, as funders, our ability to do so can be hampered by the pernicious divides that threaten to tear our society apart.…
Protecting Philanthropy - Latest Updates
Our commitment to serving you in Washington has never been more important, but we can’t do it alone. We all must be united in our commitment to an independent charitable sector that ensures we can all give according to our values.
Our Government Affairs and Legal Resources team is keeping an eye…
Washington Snapshot: Updated Policy Resources
In this edition of Washington Snapshot we invite members to join us for Foundations on the Hill and share our updated policy resources hub on the Council website. We also continue to monitor the President’s executive actions and their potential impact on the philanthropic sector.
Building Together 2026
Building Together is the Council on Foundation's sector-wide gathering for philanthropic professionals eager to connect and collaborate across differences. This isn’t just another conference — it’s a dynamic learning experience where you’ll build the skills, strategies, and relationships…
Member Policy Briefing: Fiscal Sponsors - June 2025
The Council is hosting a series of monthly Member Policy Briefings as a forum for philanthropic leaders to navigate the shifting landscape. This briefing is exclusively for leaders from fiscal sponsors and intermediary grantmakers, including CEOs and general counsels to stay informed and exchange…
Member Policy Briefing: Fiscal Sponsors - May 2025
The Council is hosting a series of monthly Member Policy Briefings as a forum for philanthropic leaders to navigate the shifting landscape. This briefing is exclusively for leaders from fiscal sponsors and intermediary grantmakers, including CEOs and general counsels to stay informed and exchange…
Member Policy Briefing: Fiscal Sponsors - April 2025
The Council is hosting a series of monthly Member Policy Briefings as a forum for philanthropic leaders to navigate the shifting landscape. This briefing is exclusively for leaders from fiscal sponsors and intermediary grantmakers, including CEOs and general counsels to stay informed and exchange…