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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.

CF Insights

https://cof.org/cfinsights
FY25 Survey Now OpenSubmit your foundation's FY25 databy August 31st.Submit Your Data FY24 Survey Results Explore the FY24 CF Insights Annual Survey results…

Grantmaker Salary and Benefits Report

https://cof.org/grantmaker-salary-benefits
Since 1980, the Grantmaker Salary and Benefits Report (GSB) 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 inform budgeting, talent recruitment and retention strategies, and personnel…

Proposed Rule: Taxes on Taxable Distributions from Donor Advised Funds under Section 4966

https://cof.org/page/proposed-rule-taxes-taxable-distributions-donor-advised-funds-under-section-4966
OverviewOn November 14, 2023, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released proposed regulations that would clarify how the Treasury and the IRS interpret rules governing donor advised funds (DAFs) under Section 4966. Specifically, the proposed rule…

CF Insights Peer Connections

https://cof.org/peer-groups/cf-insights-peer-connections
Gain insights from peers on how they’ve leveraged community foundation benchmarking data to inform decision-making.These peer-led, highly interactive sessions take you beyond the data. You will come away from the discussion better equipped to apply learnings from peer comparisons to derive insights…

Community Foundation Trends: Highlights from the CF Insights FY24 Annual Survey

https://cof.org/event/community-foundation-trends-highlights-cf-insights-fy24-annual-survey
Watch the webinar recording to dive into the latest findings from the CF Insights FY24 Annual Survey, and hear how peers across the country leverage detailed community foundation business model data to make informed decisions on how to inform their own operations.David Rosado, Director for…

Guidance on Closing a Private Foundation

https://cof.org/content/guidance-closing-private-foundation
There's more to closing down a private foundation than packing up and turning off the utilities. Here are some questions, considerations, and IRS directions.Sometimes it is time for a private foundation to disappear—assets may have dwindled significantly or family members no longer share a common…

Donor-Advised Fund Flowchart

https://cof.org/content/donor-advised-fund-flowchart
This handy flowchart can help you determine which funds should be classified as donor-advised under the Pension Protection Act of 2006. Remember, a fund is only a donor-advised fund if: A donor or person appointed or designated by the donor has, or reasonably expects to have, advisory…

A Scan of Community Foundations Accepting Cryptocurrency Gifts

https://cof.org/content/scan-community-foundations-accepting-cryptocurrency-gifts
With the proliferation of bitcoin and other forms of digital (or "crypto") currencies around the world, a growing number of charitable donations are being given via these transaction vehicles. To what extent have community foundations entered this space? Which cryptocurrencies are the most popular…

Operationalizing Activity-Based Costing Findings for Impact, Sustainability, and Growth

https://cof.org/page/operationalizing-activity-based-costing-findings-impact-sustainability-and-growth
The Activity-Based Costing toolkit helps community foundations assess the true costs of their products and services to donors. Now, we’re offering support to help you apply the toolkit’s findings, align your business model to your mission and strategy, and drive greater impact. We now offer…

2025 Grantmaker Salary and Benefits Report: Key Findings

https://cof.org/content/2025-grantmaker-salary-and-benefits-report-key-findings
The 2025 Grantmaker Salary and Benefits (GSB) Key Findings is a visual highlight of the trends and changes that are shaping the philanthropic sector. Also available as a free PDF, the 2025 GSB Key Findings is just a small fraction of the expansive dataset available in the 2025 GSB Report, which…

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