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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.

Prohibited Benefits from Donor-Advised Funds

https://cof.org/content/prohibited-benefits-donor-advised-funds
Donors and advisors are prohibited from receiving more than incidental benefits from grants made from their advised funds. Penalties apply to those who received a prohibited benefit, to those who recommended the grant, and, in some situations, to fund managers who approved the recommendation…

Permissible Grantees for Donor-Advised Funds

https://cof.org/content/permissible-grantees-donor-advised-funds
This chart details which organizations can receive grants from donor-advised funds and which ones cannot.

Council Summary: Report to Congress on Supporting Organizations and Donor-Advised Funds

https://cof.org/content/council-summary-report-congress-supporting-organizations-and-donor-advised-funds
The Treasury Department released its report on donor-advised funds (DAFs) and supporting organizations (SOs) in December of 2011. This report, mandated by the Pension Protection Act of 2006, was due in August 2007. The report is 109 pages, including appendices, and is divided into five chapters…

Engaging Donor-Advised Funds in Impact Investing

https://cof.org/content/engaging-donor-advised-funds-impact-investing
A Toolkit for Community Foundations “Impact investing” is the practice of investing for social and environmental impact while generating financial return. For community foundations, impact investing represents a new, complementary tool for achieving community change. Community foundations are…

Legal Background on the Charitable Purpose of Donor-Advised Funds

https://cof.org/content/legal-background-charitable-purpose-donor-advised-funds
Donor-advised funds are specifically defined in Section 4966(d)(2) of the Internal Revenue Code as a “fund or account which is separately identified by reference to contributions of a donor or donors, which is owned and controlled by a sponsoring organization, and with respect to which a…

Do More than Grow: Realizing the Potential of Community Foundation Donor-Advised Funds

https://cof.org/content/do-more-grow-realizing-potential-community-foundation-donor-advised-funds
Donor-Advised Funds (DAFs) have been a growth engine for community foundations since the 1990s but the aspiration today is for DAFs to do more. In Do More than Grow: Realizing the Potential of Community Foundation Donor-Advised Funds, new data and analysis of donor behavior reveals the significant…

2024 Grantmaker Salary and Benefits Report: Key Findings

https://cof.org/content/2024-grantmaker-salary-and-benefits-report-key-findings
The 2024 Grantmaker Salary and Benefits (GSB) Key Findings is an illustrated, three-page document highlighting important trends shaping the philanthropic sector. Also available as a free PDF, the 2024 GSB Key Findings is just a small fraction of the expansive dataset available in the 2024 GSB…

Sample Fund Activity Policy

https://cof.org/content/sample-fund-activity-policy
This sample fund activity policy provides language that you can either use in a stand-alone policy or incorporate into an existing donor-advised fund agreement or policy.