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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.

International Grantmaking: A Guide for Funders Making Grants Outside the United States

https://cof.org/content/international-grantmaking-guide-funders-making-grants-outside-united-states
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources Making grants to institutions outside of the United States is challenging and rewarding. We hope this revised publication will be a useful resource that encourages grantmakers of all types to expand…

Local Communities with Global Reach: International Giving by U.S. Community Foundations

https://cof.org/content/local-communities-global-reach-international-giving-us-community-foundations
The Council, in collaboration with the Foundation Center (now Candid), created this first-ever analysis of international grantmaking by U.S. community foundations. Beyond statistics on global grantmaking trends, the report also includes interviews with five community foundations - The Boston…

Addressing the Impact of Currency Fluctuations on International Grantmaking

https://cof.org/content/addressing-impact-currency-fluctuations-international-grantmaking
Understanding the challenges of currency fluctuations on international grantmaking, and taking action to minimize their impact can ensure that this natural process does not become an added barrier to overseas giving. This resource focuses on some of the challenges foundations and giving programs…

The State of Global Giving by U.S. Foundations: 2011-2015

https://cof.org/content/state-global-giving-us-foundations-2011-2015
The Council on Foundations and Candid (formerly Foundation Center) analyzed how U.S. foundations supported international communities, nonprofits, and programs between 2011 and 2015 for our report, The State of Global Giving by U.S. Foundations: 2011-2015. In addition to a detailed analysis of…

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.…

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…

The Important Role of Global Intermediaries in COVID-19 Response

https://cof.org/content/important-role-global-intermediaries-covid-19-response
COVID-19 has prompted a rapid response from funders to channel funding to organizations across the world. To make this happen efficiently, global intermediaries have stepped up to support individuals, foundations, and corporations in directing support to charitable organizations in Asia & the…

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