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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.

2024 Grantmaker Salary and Benefits Report: Key Findings

https://cof.org/content/2024-grantmaker-salary-and-benefits-report-key-findings
The 2024 Grantmaker Salary and Benefits (GSB) Key Findings is an illustrated, three-page document highlighting important trends shaping the philanthropic sector. Also available as a free PDF, the 2024 GSB Key Findings is just a small fraction of the expansive dataset available in the 2024 GSB…

Legal Considerations for Corporate Foundations

https://cof.org/content/legal-considerations-corporate-foundations
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources Many businesses set up related charitable organizations for the purpose of engaging in philanthropic endeavors supported by the company. Because the funding for these charitable organizations is…

Hiring An Archival Consultant

https://cof.org/content/hiring-archival-consultant
The services of a consultant may prove beneficial to an organization considering the creation of a records management or archival program. From a consultation, those who oversee the records and archives project should derive a general sense of the existing historical record of the organization…

Seeking Shared Success: Business Model Innovation through Mergers, Affiliations, and Alliances

https://cof.org/content/seeking-shared-success-business-model-innovation-through-mergers-affiliations-and-alliances
The challenges of the recent financial downturn have inspired many community foundations to find new paths to business model innovation. Alliances, affiliations, and mergers offer one path to “shared success.” Seeking shared success with other community foundations is one intriguing way to innovate…

Legal Question: Sharing Employees

https://cof.org/content/legal-question-sharing-employees
Question: May a company and its private foundation share employees? Answer: Yes, so long as any arrangement between the private foundation and the sponsoring company is structured in a way that does not violate the prohibition against self-dealing. Corporate foundations and their…

Board Compensation

https://cof.org/content/board-compensation
Introduction Should your foundation board members be compensated for service, or should they serve in a voluntary capacity? Whether you are considering this issue for the first time, or whether it’s a question that has arisen before, compensation has become more than an internal management…

Is Perpetuity Too Long? Family Foundations Can Increase Impact With Sunset Dates

https://cof.org/content/perpetuity-too-long-family-foundations-can-increase-impact-sunset-dates
From the Family Foundation Advisor, this article reviews the sunset-vs.-perpetuity issue and considers the potential benefits of a sunset date, with the special considerations of small family foundations in mind.

Closing a Foundation: The Lucille P. Markey Charitable Trust

https://cof.org/content/closing-foundation-lucille-p-markey-charitable-trust
Closing a nonprofit charitable institution presents a range of unknowns to the grantmaking community. In this analysis, authors John Dickason and Duncan Neuhauser provide guidance to foundations considering whether to create a time-limited foundation or bring a foundation to an end. Topics include…

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