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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.

Nonprofit Mergers

https://cof.org/content/nonprofit-mergers
A look at some of the legal and non-legal aspects of merging one charitable program or organization with another. Ray S. Munney, executive director of the Zenith County Community Foundation, had three meetings scheduled Tuesday morning. The first was with the new manager of a local corporation'…

Foundation Basics

https://cof.org/content/foundation-basics
What is a charitable organization? What is a foundation? What is a private foundation? What is a public charity? Do charities pay taxes? What are some key differences between a public charity and a private foundation? What are some different kinds of private foundations? What are…

Navigating Mergers and Acquisitions: Guidance for Corporate Philanthropy Leaders

https://cof.org/content/navigating-mergers-and-acquisitions-guidance-corporate-philanthropy-leaders
The Council on Foundations' Navigating Mergers and Acquisitions report is a roadmap for corporate philanthropy leaders facing critical questions and considerations about combining philanthropies during times of a business merger or acquisition. This resource, informed by substantive…