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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.

How Foundations Can Partner with USAID

https://cof.org/content/how-foundations-can-partner-usaid
Foundations have been partnering with USAID in a variety of ways to advance locally led development, and below are how some of those partnerships are being executed. For member foundations interested in working with USAID on their own locally led development initiatives, Council on Foundations…

Lunch with Legal Counsel: Motivations for Corporate Giving – Proceed with Caution!

https://cof.org/content/lunch-legal-counsel-motivations-corporate-giving-proceed-caution
Suzanne Friday, Senior Legal Counsel and Vice President of Legal Affairs at the Council, discussed the goals and motivations driving corporate giving, with a particular focus on corporate foundations. After a brief review of the applicable legal rules, they discuss how corporate foundations can…

2021 Council on Foundations - Commonfund Study of Investment of Endowments for Private and Community Foundations (CCSF)

https://cof.org/content/2021-council-foundations-commonfund-study-investment-endowments-private-and-community
The CCSF Study is the field’s most comprehensive and authoritative study on investment and governance policies and practices. The 2021 CCSF studies 231 private and community foundations that represent $119.7 billion in assets. Topics covered include: Returns and Investment Objectives…

2019 Council on Foundations - Commonfund Study of Investment of Endowments for Private and Community Foundations (CCSF) Report

https://cof.org/content/2019-council-foundations-commonfund-study-investment-endowments-private-and-community
The CCSF report is the field’s most comprehensive and authoritative study on investment and governance policies and practices. The 2019 CCSF studies 265 private and community foundations that represent $104.7 billion in assets. Topics covered include: Returns and Investment Objectives Asset…

2020 Council on Foundations - Commonfund Study of Investment of Endowments for Private and Community Foundations (CCSF) Report

https://cof.org/content/2020-council-foundations-commonfund-study-investment-endowments-private-and-community
The CCSF report is the field’s most comprehensive and authoritative study on investment and governance policies and practices. The 2020 CCSF studies 260 private and community foundations that represent $115.4 billion in assets. Topics covered include: Returns and Investment Objectives…

Foundation Finance and Investment Management

https://cof.org/content/foundation-finance-and-investment-management
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources This chapter examines Uniform Prudent Management of Institutional Funds Act (UPMIFA) and other laws that govern the management and investment of endowments and other foundation financial assets. It…

Funding a Dissolving Nonprofit

https://cof.org/content/funding-dissolving-nonprofit
Question: Our foundation has been funding a local nonprofit for the last ten years. The nonprofit has one full-time employee and an annual operating budget of about $300,000. The nonprofit recently requested a $50,000 grant for operating expenditures or it will have to close down immediately. Even…

Matching Gifts and Donor Benefits

https://cof.org/content/matching-gifts-and-donor-benefits
Question: A public television station provides thank-you gifts of varying values based upon the amount of a donor’s contribution. An employee of a corporation makes a gift to a local public television station. Can the corporate foundation match the gift as part of its matching gift program, even…

Sample Board Resolution Authorizing a Program Related Investment

https://cof.org/content/sample-board-resolution-authorizing-program-related-investment
This template community foundation board resolution authorizes the foundation to make a loan as a program-related investment (PRI). These types of activities are generally permitted by state and federal law when they serve to advance the charitable purposes of the foundation. The term "program-…

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