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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.

Fiscal Sponsorship

https://cof.org/content/fiscal-sponsorship
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources Fiscal sponsorship provides a valuable tool for charitable entrepreneurs to realize their vision by working with an established charity that takes in tax-deductible donations and private foundation…

Administrative Fees

https://cof.org/content/administrative-fees
Community foundations have one thing in common: When it comes to administrative fee structures, no two are alike. While there's no one right answer, it's important to review and compare your foundation’s fee structure to other foundations of comparable size. Many community foundations are doing…

Rules Governing Non-Component Funds

https://cof.org/content/rules-governing-non-component-funds
Historical background of non-component and donor-directed funds.

Component Funds: The Absence of Material Restrictions

https://cof.org/content/component-funds-absence-material-restrictions
This document outlines the basics of component funds, field of interest funds, donor-advised funds, and restrictions around these funds.

Understanding Fiscal Sponsorship

https://cof.org/content/understanding-fiscal-sponsorship
Everything you need to know to stay out of trouble with third-party representatives. Does hearing the sentence "Just make that grant check payable to my fiscal agent" stop you in your tracks? It should. If your potential grantees are washing your grant funds through an accommodating charity…

Balancing Purpose, Payout, and Permanence: Strategy Guide

https://cof.org/content/balancing-purpose-payout-and-permanence-strategy-guide
This Strategy Guide, developed in partnership with the National Center for Family Philanthropy, invites you to reflect more deeply on how your foundation chooses to balance the four factors of Purpose, Conditions and Trends, Time Horizon, and Assets for Mission, especially in times of greater…

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