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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: 2022 Edition

https://cof.org/content/state-global-giving-us-foundations-2022-edition
For 25 years, the Council on Foundations and Candid have partnered on studies of globally focused giving by U.S. foundations. The new edition of The State of Global Giving by U.S. Foundations dives into 2016-2019 data to provide the latest perspective on how the nation’s foundations are supporting…

Trends in Disaster Philanthropy: Examining 15 Years of Disaster Giving to the Asia-Pacific

https://cof.org/content/trends-disaster-philanthropy-examining-15-years-disaster-giving-asia-pacific
Give2Asia's report looks at 15 years of its grantmaking to understand giving patterns, program impact, and opportunities in the philanthropy sector.

International Corporate Giving

https://cof.org/content/international-corporate-giving
This brief provides practical advice on setting strategy, ensuring on-the-ground presence, and selecting partners for U.S.-based companies with foundations and/or giving programs that are either venturing into the international giving arena or seeking to enhance their current programs. The last…

Principles of Accountability for International Philanthropy

https://cof.org/content/principles-accountability-international-philanthropy-0
While cross-border philanthropy has much in common with domestic giving within a country, it also differs in significant and challenging ways. Language differences, communication across vast distances, unfamiliar cultural values and perspectives, multiple legal systems, and disparate accounting…

Can Corporate Giving Benefit Company Employees? Let's Find Out

https://cof.org/content/can-corporate-giving-benefit-company-employees-lets-find-out
  View the Slides At the Council, we are often asked how corporations can fund scholarship programs for company employees and dependents. Similarly, corporations often want to assist employees in times of crisis, whether due to a natural disaster or a more personal tragedy. In both cases…

Updates on Global Giving and Non-Tax US Regulations that Impact Funders

https://cof.org/content/updates-global-giving-and-non-tax-us-regulations-impact-funders
  If you have any questions, pleae email legal@cof.org. Topics included regulations like the Foreign Agent Registration Act (FARA), Foreign Corrupt Practices Act (FCPA), US Treasury’s voluntary anti-terrorism guidelines and more.

Increasing the Number and Size of Awards

https://cof.org/content/increasing-number-and-size-awards
When donors to scholarship funds see the impact that their money can have on the life of a student, they are often inspired to contribute more. Sometimes they will add more to the principal of the fund so that future awardees can receive bigger scholarships or more scholarships can be awarded.…

Scholarship Funds and PPA Compliance

https://cof.org/content/scholarship-funds-and-ppa-compliance
Bringing Funds Into Compliance The Pension Protection Act of 2006 (PPA) includes the first comprehensive regulation of donor-advised funds. For the first time, donor-advised funds are legally defined. The legal definition is important for grantmakers that operate various kinds of component funds…

Establishing a Scholarship Fund for Corporate Employees

https://cof.org/content/establishing-scholarship-fund-corporate-employees
Question: Our corporate foundation is planning to establish a scholarship fund for our employees' children. What do we need to keep in mind and what steps do we need to follow to ensure we are complying with the legal requirements? Response: The granting of scholarships, fellowships, and…

Can My Foundation Fund Legal Aid for Individuals?

https://cof.org/content/can-my-foundation-fund-legal-aid-individuals
Legal aid provides assistance to people who would otherwise not be able to afford legal representation or access to the court system. While it is an integral part of the American justice system, especially to the most vulnerable in our society, many legal aid programs are unsustainable or have seen…

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