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About the Council

https://cof.org/about
The Council on Foundations is a nonprofit membership association that serves as a guide for philanthropies as they advance the greater good. Building on our 75-year history, the Council supports over 1,000 member organizations in the United States and around the world to build trust in philanthropy…

Resources

https://cof.org/resources
This section features all legal, best practices, sample documents, and resources we believe can help grantmakers and foundations. Some of these items are only available to members.

Community Foundation Locator

https://cof.org/page/community-foundation-locator
Find community foundations in your area.

FAQ: Global Grantmaking

https://cof.org/content/faq-global-grantmaking
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…

FAQ: Disaster Grantmaking for Corporate Grantmakers

https://cof.org/content/faq-disaster-grantmaking-corporate-grantmakers
In the aftermath of a natural disaster, corporate grantmakers often wish to address the needs of employees and the community at large. Grantmakers must understand the legal rules that govern disaster grantmaking. Below are the answers to many common questions on providing disaster relief.…

NGOsource

https://cof.org/content/ngosource
NGOsource improves the efficiency of international grantmaking and aims to achieve a significant increase in cross-border philanthropy by centralizing, streamlining, and standardizing the equivalency determination process for U.S. grantmakers. NGOsource is a project of TechSoup and was started with…

Disaster Response Resources from the U.S. Chamber of Commerce Foundation

https://cof.org/content/disaster-response-resources-us-chamber-commerce-foundation
The U.S. Chamber of Commerce Foundation publishes content on disaster response for corporate foundations and giving programs. 

Trends in Disaster Philanthropy: Examining 15 Years of Disaster Giving to the Asia-Pacific

https://cof.org/content/trends-disaster-philanthropy-examining-15-years-disaster-giving-asia-pacific
Give2Asia's report looks at 15 years of its grantmaking to understand giving patterns, program impact, and opportunities in the philanthropy sector.

Disaster Relief: A Practical Guide for Foundations and Corporations

https://cof.org/content/disaster-relief-practical-guide-foundations-and-corporations
Moved by widely publicized human suffering and increased disaster aid requests, foundations and corporations are becoming more active in the disaster relief field. Grantmakers have a distinct role to play in disasters because of their ongoing relations with grantees, long-term perspective,…

Expenditure Responsibility vs. Equivalency Determination: How to Choose

https://cof.org/content/expenditure-responsibility-vs-equivalency-determination-how-choose
Are you a corporate foundation that makes grants internationally? Do you make grants to organizations that are not 501(c)(3) public charities? If so, you will want to learn more about expenditure responsibility and equivalency determinations, and understand when each may apply.  

Advice from the Field: Responding to Mass Casualty Events

https://cof.org/content/advice-field-responding-mass-casualty-events
It is an unfortunate reality of our times that foundations must respond all too often to mass casualty events in their communities. There are immediate questions that need to be addressed and an ongoing crisis to manage if your foundation is going to raise and deploy philanthropic capital in…

Making Grants to Crowdfunding Campaigns During Disasters

https://cof.org/content/making-grants-crowdfunding-campaigns-during-disasters
You may wonder whether you can make grants to GoFundMe campaigns that are supporting localized efforts during disasters. Proceed cautiously: GoFundMe and many similar crowdfunding platforms are not registered 501(c)(3) public charities, and therefore you need to examine carefully if the campaigns…

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