Showing: 1 - 10 of 75 results

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.

Glossary of Philanthropic Terms

https://cof.org/content/glossary-philanthropic-terms
View by Letter# A B C D E F G I J L M O P Q R S T UCertain definitions are defined by law.#501(c)(3)Section of the Internal Revenue Code that designates an organization as charitable and tax-exempt. Organizations qualifying under this section include religious, educational, charitable, amateur…

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…

Equivalency Determination or Expenditure Responsibility

https://cof.org/content/equivalency-determination-or-expenditure-responsibility
Private foundations wishing to make a cross-border grant must ensure that:The grant is clearly for a charitable purpose, andThe grant counts as a qualifying distribution for the purpose of meeting the foundation’s annual distribution requirement.The easiest way for a private foundation to satisfy…

Values-Aligned Philanthropy Peer Learning Circle

https://cof.org/peer-groups/values-aligned-philanthropy-peer-learning-circle
The Values-Aligned Philanthropy Peer Learning Circle is a group of community foundation staff (including nonmembers) who meet regularly to discuss designing and implementing values-aligned grantmaking policies at their organizations. This network is designed to connect you with your peers…

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…

Values-Aligned Philanthropy: Balancing Purpose, Responsibility, and Risk in Corporate Grantmaking

https://cof.org/content/values-aligned-philanthropy-balancing-purpose-responsibility-and-risk-corporate-grantmaking
Values-Aligned Philanthropy: Balancing Purpose, Responsibility, and Risk in Corporate Grantmaking is centered on helping address the unique challenges faced today by corporate foundations. These organizations can be more vulnerable to external pressures than other grantmaker types, balancing their…

​​Potential Implications of Funding Protest Activities​

https://cof.org/content/potential-implications-funding-protest-activities
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight The Current Environment Foundations are under increasing political scrutiny regarding their relationships with organizations that have engaged in protests, especially in situations where…

Resources on the Rise of Hate Funding — Values-Aligned Philanthropy

https://cof.org/content/resources-rise-hate-funding-values-aligned-philanthropy
Atlanta Daily World: Major charity distances itself from donations to controversial groups Fidelity and Schwab Ban Gifts From Donor-Advised Funds to NRA-Affiliated Charities ‘Hate Groups’ Received Millions From 351 Charities and Foundations, Chronicle Review Finds Opinion: How Philanthropy…