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.
What is Expenditure Responsibility?
Legal Compliance Guidance
Expenditure responsibility is a five step procedure that is designed to ensure that foundation funds are used for exclusively charitable purposes.
The five basic steps that are required for completing expenditure responsibility include:
Conducting a pre-grant inquiry including a reasonable…
Washington Snapshot - June 5, 2015
Leading Together to Advance Philanthropy
Joint Letter Published in The New York Times
On Sunday, a New York Times opinion piece offered a troubling take on the state of the charitable sector. David Callahan, who writes for Inside Philanthropy, expressed his view that the sector is the “wild…
Joint Letter Published in the New York Times
On May 30, David Callahan, editor of Inside Philanthropy, published a short-sighted opinion piece on philanthropy in the New York Times. Given its reach, the Council believed that the piece warranted a strong and united response.
Working with our colleagues who understand…
Nepal 60 Days Later: What Funders Should Know
Listen to a Recording of the Webinar
On April 25, a 7.8 magnitude earthquake rattled Nepal. About two weeks later, a second earthquake occurred in a nearby area that overlapped parts of the first disaster. The combined disasters killed more than 8,500 people and injured more than 18,…
2015 Grantmakers Salary and Benefits Survey
The 2015 Grantmakers Salary and Benefits Survey is now open. The survey collects information on benefits policies and practices, as well as compensation data for 35 positions at community, corporate, private, public, and operating foundations.
The survey will run through July 31, 2015. …
Call Summary: China's Draft Law on Management of NGOs and Foundations
On May 27, the Council on Foundations and the International Center for Not-for-Profit Law (ICNL) hosted a conference call on China's Draft Law on Management of Overseas NGOs and its potential impact on U.S. funders and other organizations working in and with China.
More than 130 participants…
Due Diligence that’s Built for Scale
The Social Impact Exchange exists to build a growth capital marketplace that supports scaling high-impact nonprofits in the U.S. Funders with shared interests convene in working groups (currently active in health and education) to identify and vet highly effective nonprofit initiatives primed…
Conference Call: China's Draft Law on Management of NGOs and Foundations: Impact on U.S. Funders
Check out the news release summarizing this call and listen to the full recording.
Over the past week, the Council has received many inquiries from foundations concerned about how a new draft Chinese law would impact grantmaking in China. In response to this feedback, the Council, in partnership…
Why we joined the Philanthropy Joining Forces Impact Pledge?
In 2009, Blue Shield of California Foundation learned of the increasingly high rates and devastating impacts of domestic violence among military families. Given the incredible stress these families had endured after more than a decade at war, the findings were difficult to hear, but not surprising…
PHILANTHROPY-JOINING FORCES IMPACT PLEDGE MARKS FIRST YEAR WITH NEW COMMITMENTS
The Philanthropy-Joining Forces Impact Pledge today announced more than $106 million in new commitments to strengthen services and support for millions of veterans and military families throughout America. Six new grantmakers joined more than 30 philanthropic organizations and corporations that…
Philanthropy-Joining Forces Impact Pledge Reaches Important Milestone
This Memorial Day takes on new significance for the philanthropic sector as we take our commitment to veterans and their families to another level.
Building on last April’s historic Philanthropy-Joining Forces Impact Pledge convening, next week on May 12, the Council will host an event in…
Council on Foundations Applauds Introduction of The Public Good IRA Rollover Act of 2015
The Council on Foundations applauds Senator Chuck Schumer (D-NY) for introducing The Public Good IRA Rollover Act of 2015 (S.1159). This measure would make permanent and expand the IRA charitable rollover, a valuable incentive for Americans to contribute to charitable organizations across the…
Council Comments on Treasury/IRS Priorities
The Council on Foundations wrote to the Department of Treasury and the Internal Revenue Service (IRS) this week to urge them to prioritize several regulations and guidance documents that impact our members. Each year, the Priority Guidance Plan identifies and prioritizes those tax issues that the…
Nepal Earthquake: How Can Donors Help?
On April 25, 2015 a 7.8 magnitude earthquake occurred in Nepal, in an area between the capitol city of Kathmandu and the city of Pokhara, according to the U.S. Geological Survey. Tremors and aftershocks were felt across the region in India, Bangladesh, Tibet and on Mount Everest. As the world has…
Telling a Fair and Balanced Story
Civil Society in America faces the challenge of storytelling. Democracy thrives on the free availability of information and viewpoints. We must guard against hegemony that stifles innovation and protect voices of the marginalized. To do so, we should ensure that everyone's story is told.
Making…
2016 Annual Conference
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