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    GLOBAL TRAINING

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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.

The State of Global Giving by U.S. Foundations: 2026 Edition

https://cof.org/content/state-global-giving-us-foundations-2026-edition
For almost 30 years, the Council on Foundations and Candid have partnered on studies of globally focused giving by U.S. foundations. Our newest edition of The State of Global Giving by U.S. Foundations analyzes how U.S. foundations are engaging globally, through support of efforts that improve…

Webinar Recording: Fostering the Grassroots Leadership Capacity of Community

https://cof.org/content/webinar-recording-fostering-grassroots-leadership-capacity-community
  View the Slides Community Foundations around the country recognize that they must deploy capital beyond financial assets to improve their regions. At the same time, our community leadership has grown frustrated by the pace of change. Most of these leaders have come to understand that…

The Ticket Trap: Know the Rules Before You RSVP

https://cof.org/content/ticket-trap-know-rules-you-rsvp
Tickets, tables, and gala invitations may seem like a simple perk of philanthropic giving. For foundation managers, however, they are often far more complex than they appear. If you manage a family, corporate, or community foundation, you have probably faced the question, "Can we use these?" The…

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…

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…

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…

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…

Snapshot of Funder Progress on Locally Led Development (Sept. 2025)

https://cof.org/content/snapshot-funder-progress-locally-led-development-sept-2025
In September 2023, a group of 15 foundations joined 20 bilateral donors in signing a Donor Statement committing to advancing locally led development. After recent global shifts in foreign assistance and the dismantling of USAID, the Council on Foundations wanted to understand how philanthropy has…

Starting a Foundation

https://cof.org/content/starting-foundation
Does the Council on Foundations provide assistance with starting a foundation? Can we join the Council before our foundation is formed? What are the general steps in starting a foundation? Should we set up our foundation as a trust or a corporation? What are the costs of starting a…

Guidance for Making Grants to Support Ukraine

https://cof.org/content/guidance-making-grants-support-ukraine
Over the last two weeks, we’ve received scores of questions from the field about how to help the Ukrainian people during the ongoing Russian invasion, including during our recent webinar with the State Department. The outpouring of support and willingness to make immediate relief funds available…

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