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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.

Member Communications Briefings

https://cof.org/peer-groups/member-communications-briefings
The Council is hosting a series of monthly briefings for communications staff to stay informed about how to navigate policy developments. This space also provides communications staff an opportunity to connect and share tips on current challenges across their regular portfolios of work.  To…

Accounting for Assets Held at Nonprofits

https://cof.org/content/accounting-assets-held-nonprofits
Download this guide as a PDF Nonprofit entities place their investments with community foundations (the Foundation) for a variety of reasons, including investment expertise, efficiencies, and access to planned giving advice, and services. As nonprofit entities seek to place their assets and…

Accounting for Assets Held at Community Foundations

https://cof.org/content/accounting-assets-held-community-foundations
Download this guide as a PDF Nonprofit entities place their investments with community foundations ("the Foundation") for a variety of reasons, including investment expertise, efficiencies, and access to planned giving advice and services. As nonprofit entities seek to place their assets and…

Accounting for Agency Endowment Funds Held at Community Foundations

https://cof.org/content/accounting-agency-endowment-funds-held-community-foundations
Note The information below was originally developed by the Finance, Administration & Operations Group (FAOG) Accounting Practices Committee and was last updated Aug. 19, 2010. It was updated in 2025 by the FAOG Accounting Practices Committee, in collaboration with Baker Tilly US, LLP, and…

Community Foundation Week 2025 Resources

https://cof.org/center-community-foundations/community-foundation-week-2025-resources
November 12-18: Engage with Your Local Community Today! Community Foundation Week, created in 1989 by former president George H.W. Bush, recognizes the important work of community foundations throughout America and their collaborative and innovative approach to working with the public, private,…

Annual Reports

https://cof.org/content/annual-reports
An annual report is your foundation's report to the community—a year-end summary of your activities, a record of grants and issues funded, and a description of donor contributions. The annual report is likely your community foundation's most important public relations tool and part of your larger…

Creating an Inactive Funds Policy

https://cof.org/content/creating-inactive-funds-policy
Imagine the following scenarios: A donor advisor has not made a recommendation from a donor-advised fund for two years. An agency has requested that your community foundation not make a distribution from an agency endowment until the agency requests a distribution at some point in the…

Shifting Practices, Sharing Power? How U.S. Philanthropy is Responding to the 2020 Crises

https://cof.org/content/shifting-practices-sharing-power-how-us-philanthropy-responding-2020-crises
The public health and economic crises of 2020 have affected millions of Americans and laid bare the glaring inequities in our systems and institutions.  A new report from Council on Foundations, Philanthropy California, and Dalberg Advisors outlines how the US philanthropic sector is…

Philanthropy's New Voice: Building Trust With Deeper Stories and Clear Language

https://cof.org/content/philanthropys-new-voice-building-trust-deeper-stories-and-clear-language
United States foundations are an essential element of America’s social sector, supporting causes from public libraries to groundbreaking research, to new approaches to building a more equitable world. But despite their reach, foundations have an identity problem. From small towns to Washington, D.C…

Community Foundation Week 2024 Resources

https://cof.org/page/community-foundation-week-2024-resources
Celebrating National Community Foundation Week November 12-18: Engage with Your Local Community Today! Community Foundation Week, created in 1989 by former president George H.W. Bush, recognizes the important work of community foundations throughout America and their collaborative and innovative…

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