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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.

Snapshot of Funder Progress on Locally Led Development (Sept. 2025)

https://cof.org/content/snapshot-funder-progress-locally-led-development-sept-2025
In September 2023, a group of 15 foundations joined 20 bilateral donors in signing a Donor Statement committing to advancing locally led development. After recent global shifts in foreign assistance and the dismantling of USAID, the Council on Foundations wanted to understand how philanthropy has…

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…

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…

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…

FAQ: Fiscal Sponsors

https://cof.org/content/faq-fiscal-sponsors
We just received a grant request from a group that is not a public charity. The request states that the group has a “fiscal sponsor” and the grant agreement is countersigned by the fiscal sponsor? Can we make this grant? Yes. A grant to a public charity serving as a fiscal sponsor is treated…

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…

IRS Search Tool: Select Check

https://cof.org/content/irs-search-tool-select-check
Grantmakers searching for more detailed information about the charitable status of their potential grantees may find the answers they need in the IRS Select Check tool. This IRS online search tool allows the user to: (1) search the IRS public charity list, known as IRS Publication 78,…

Foundations for Civic Impact: Advocacy and Civic Engagement Toolkit for Community Foundations

https://cof.org/content/foundations-civic-impact-advocacy-and-civic-engagement-toolkit-community-foundations
This toolkit is designed for community and public foundations that want to support grantee involvement in civic and policy activities to increase organizational capacity and impact. While its primary focus is on the grantmaking activity of these foundations, the toolkit also addresses rules and…

Foundations for Civic Impact: Advocacy and Civic Engagement Toolkit for Private Foundations

https://cof.org/content/foundations-civic-impact-advocacy-and-civic-engagement-toolkit-private-foundations
This toolkit is designed for private foundations that want to support grantee involvement in civic and policy activities to increase organizational capacity and impact. While its primary focus is on the grantmaking activity of foundations, the toolkit also addresses rules and guidance for policy…

Pluralism in Peril: Challenges To An American Ideal

https://cof.org/content/pluralism-peril-challenges-american-ideal
Addressing how our nation can maintain its historical commitment to embracing people of all faith backgrounds against a backdrop of polarization, Pluralism in Peril by the Inclusive America Project looks at tools and strategies available to defenders of this core American value.

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