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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.

Community Foundation Business Model Disruption in the 21st Century

https://cof.org/content/community-foundation-business-model-disruption-21st-century
With the pace of change in our world, disruption is a natural state in communities everywhere. Change is the new normal. So how do community foundations, institutions of long-standing tradition that are influential in how communities address change, adapt themselves to the new normal?…

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.  

Explanation of Proposed Treasury Regulations: Reliance Standards for Making Good Faith Determinations of Equivalency Determinations

https://cof.org/content/explanation-proposed-treasury-regulations-reliance-standards-making-good-faith
September 24, 2012 The Department of Treasury and the IRS issued proposed regulations applicable to private foundations seeking to make grants to foreign organizations using equivalency determinations. The guidance broadens the range of professionals on whose written advice a private foundation…

Re-Grants by International Intermediaries That Are Not Public Charities

https://cof.org/content/re-grants-international-intermediaries-are-not-public-charities
In international grantmaking, private foundations often make grants to organizations (“Initial Grantees”) that, in turn, re-grant those funds to other non-public charity organizations or individuals (“Secondary Grantees”). Legal issues arise when a private foundation makes a grant to an Initial…

When to Say “No” to Fulfilling Personal Charitable Pledges

https://cof.org/content/when-say-no-fulfilling-personal-charitable-pledges
Your giving program looks like a convenient vehicle for fulfilling personal charitable pledges. Here’s what you need to know about when to say “no.” The board of the ABC Family Foundation is considering a number of suggested grants, including a contribution to the local symphony’s capital…

Sample Donor-Advised Fund Agreement

https://cof.org/content/sample-donor-advised-fund-agreement
Editable agreement for donor-advised funds. This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on Foundations.  Use of the sample document does not create an attorney-client relationship, and the information…

Sample Donor-Advised Fund Policies

https://cof.org/content/sample-donor-advised-fund-policies
Editable donor-advised fund policies including grant restrictions, grant recommendations, fund advisors, and more.  This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on Foundations. Use of the sample document does…