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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.

ER Causing You Trauma? Diagnosing the Rules and Regulations for Expenditure Responsibility

https://cof.org/content/er-causing-you-trauma-diagnosing-rules-and-regulations-expenditure-responsibility
View the Slides The steps of expenditure responsibility are the federally-mandated procedures a private foundation (and DAFs) must follow for any grant made to a non-charity. While the rules for exercising expenditure responsibility are relatively straightforward, many issues and concerns can…

Expenditure Responsibility Chart for Private Foundations

https://cof.org/content/expenditure-responsibility-chart-private-foundations
This document is a tool to help you as a private foundation determine when to use expenditure responsibility for grants to public charities.

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.…

Balancing Purpose, Payout, and Permanence: Strategy Guide

https://cof.org/content/balancing-purpose-payout-and-permanence-strategy-guide
This Strategy Guide, developed in partnership with the National Center for Family Philanthropy, invites you to reflect more deeply on how your foundation chooses to balance the four factors of Purpose, Conditions and Trends, Time Horizon, and Assets for Mission, especially in times of greater…