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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.

Webinar Recording: Fostering the Grassroots Leadership Capacity of Community

https://cof.org/content/webinar-recording-fostering-grassroots-leadership-capacity-community
  View the Slides Community Foundations around the country recognize that they must deploy capital beyond financial assets to improve their regions. At the same time, our community leadership has grown frustrated by the pace of change. Most of these leaders have come to understand that…

The Ticket Trap: Know the Rules Before You RSVP

https://cof.org/content/ticket-trap-know-rules-you-rsvp
Tickets, tables, and gala invitations may seem like a simple perk of philanthropic giving. For foundation managers, however, they are often far more complex than they appear. If you manage a family, corporate, or community foundation, you have probably faced the question, "Can we use these?" The…

Policy Update: Public Policy Doctrine Proposed Regulations

https://cof.org/event/policy-update-public-policy-doctrine-proposed-regulations
On September 3, the Department of the Treasury and the IRS published proposed regulations that state that a private school cannot qualify as tax-exempt under section 501(c)(3) if it discriminates on the basis of race, color, or national or ethnic origin in the administration of any educational…

Scholarships

https://cof.org/content/mfl-scholarships
Part of Mastering Foundation LawProviding scholarships to individuals is a popular method of charitable giving in the U.S. But following the U.S. Supreme Court's decision in Students for Fair Admissions v. Harvard and the Alliance for Equal Rights v. Fearless Fund case, charitable…

Military Aid: How Grantmakers Can Support Military Personnel

https://cof.org/content/military-aid-how-grantmakers-can-support-military-personnel
Americans may disagree about various aspects of war, but there is broad support for helping the men and women who are fighting in wars and the families they have left behind. Dedicated assistance groups are working to provide aid to military personnel and their relatives. This article surveys the…

Considerations for Working With 501(c)(3) NIL Collectives

https://cof.org/content/considerations-working-501c3-nil-collectives
More than 120 “NIL collectives” have been established in the U.S., many of them as tax-exempt 501(c)(3) nonprofit organizations, to raise funds and enter into agreements that compensate student-athletes at specific higher-education institutions in exchange for using the student-athlete's name,…

Sample Board Resolution for Scholarship Funds

https://cof.org/content/sample-board-resolution-scholarship-funds
Editable Board resolution for approving scholarship policies and procedures.  This sample document is being provided for informational purposes only and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an attorney-client…

Sample Scholarship Fund Agreement

https://cof.org/content/sample-scholarship-fund-agreement
This document is an editable agreement between donors and the foundation to establish a scholarship fund. This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an…

Voter Engagement Foundation Toolkits

https://cof.org/content/voter-engagement-foundation-toolkits
The philanthropic sector has a unique opportunity to highlight the voices and concerns of the communities it serves. Nonprofit VOTE, Independent Sector, United Philanthropy Forum, and the Council on Foundations believe we should bring those voices to the forefront. By producing a toolkit to provide…

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