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About the Council

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.

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…

How Foundations Can Partner with USAID

https://cof.org/content/how-foundations-can-partner-usaid

Foundations have been partnering with USAID in a variety of ways to advance locally led development, and below are how some of those partnerships are being executed. For member foundations interested in working with USAID on their own locally led development initiatives, Council on Foundations…

Navigating Disasters and Crises: A Practitioner Playbook for Corporate Responsibility and Philanthropy

https://cof.org/content/navigating-disasters-and-crises-practitioner-playbook-corporate-responsibility

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…

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…

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.

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…

2014 Urban Institute Survey of Community Foundations

https://cof.org/content/2014-urban-institute-survey-community-foundations

On May 30, 2014, the Urban Institute’s Center on Nonprofits and Philanthropy conducted a survey of donor-advised funds (DAFs) operated by community foundations. All community foundations with total assets of $5 million or more were invited to take the survey. When the survey closed on June 20, we'd…