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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…

Accounting for Agency Endowment Funds Held at Community Foundations

https://cof.org/content/accounting-agency-endowment-funds-held-community-foundations
Note The information below was originally developed by the Finance, Administration & Operations Group (FAOG) Accounting Practices Committee and was last updated Aug. 19, 2010. It was updated in 2025 by the FAOG Accounting Practices Committee, in collaboration with Baker Tilly US, LLP, and…

Accounting for Assets Held at Nonprofits

https://cof.org/content/accounting-assets-held-nonprofits
Download this guide as a PDF Nonprofit entities place their investments with community foundations (the Foundation) for a variety of reasons, including investment expertise, efficiencies, and access to planned giving advice, and services. As nonprofit entities seek to place their assets and…

Accounting for Assets Held at Community Foundations

https://cof.org/content/accounting-assets-held-community-foundations
Download this guide as a PDF Nonprofit entities place their investments with community foundations ("the Foundation") for a variety of reasons, including investment expertise, efficiencies, and access to planned giving advice and services. As nonprofit entities seek to place their assets and…