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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.

Expenditure Responsibility: Step by Step

https://cof.org/content/expenditure-responsibility-step-step
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources Expenditure responsibility is the federally mandated procedure that a private foundation—and some public charities—must follow for any grant made to an organization that is not a public charity.…

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, and The grant counts as a qualifying distribution for the purpose of meeting the foundation’s annual distribution requirement. The easiest way for a private…