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For almost 30 years, the Council on Foundations and Candid have partnered on studies of globally focused giving by U.S. foundations. Our newest edition of The State of Global Giving by U.S. Foundations analyzes how U.S. foundations are engaging globally, through support of efforts that improve…
BackgroundThe decennial census collects population and demographic information and currently includes everyone who resides in the U.S. and five U.S. territories. The last census collected the number of people living or staying in the household; sex, age, birthdate, race, ethnicity of each person in…
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Community Foundations around the country recognize that they must deploy capital beyond financial assets to improve their regions. At the same time, our community leadership has grown frustrated by the pace of change. Most of these leaders have come to understand that…
Navigating Disasters and Crises: A Practitioner Playbook for Corporate Responsibility and Philanthropy is a free resource designed to guide corporate leaders through navigating disasters and crises at a time when disaster response has grown more comprehensive and complex. It provides a new…
On September 3, the Department of the Treasury and the IRS published proposed regulations that state that a private school cannot qualify as tax-exempt under section 501(c)(3) if it discriminates on the basis of race, color, or national or ethnic origin in the administration of any educational…
https://cof.org/content/responding-proposed-irs-regulations-racial-nondiscrimination-private-schools
On September 3, 2026, the Department of Treasury (Treasury) and Internal Revenue Service (IRS) released a Notice of Proposed Rulemaking that would end federal tax-exempt status for private schools that engage in racial discrimination. You can read our detailed summary of the proposed regulation for…
What are the legal requirements for private foundations wishing to make cross-border grants?
What is equivalency determination?
What is expenditure responsibility?
How do I decide whether to use equivalency determination or expenditure responsibility?
What are the legal…
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…
Download these one-pagers to help show the value of philanthropy in communities across the country.
Generic Value of Philanthropy
Value of Philanthropy in the United States
These documents highlight the value of philanthropy in specific states:
Alabama
Arizona
California…
As the One, Big, Beautiful bill containing the many Republican priorities moves through Congress under the reconciliation process, this page aims to answer frequently asked questions regarding the bill's key provisions impacting the philanthropic sector and charitable giving.
This page will be…