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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 to Calculate the Public Support Test

https://cof.org/content/how-calculate-public-support-test
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources In the United States, organizations that qualify to receive charitable tax-deductible contributions are described in Section 501(c)(3) of the Tax Code. These organizations are divided into two main…

Board Compensation

https://cof.org/content/board-compensation
Introduction Should your foundation board members be compensated for service, or should they serve in a voluntary capacity? Whether you are considering this issue for the first time, or whether it’s a question that has arisen before, compensation has become more than an internal management…

Sample Social Media Policy

https://cof.org/content/sample-social-media-policy
Editable internal polices for staff, board members, and committee members about the use of social media. 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…

First 100 Days of the Chief Corporate Giving Officer Advice from the Field

https://cof.org/content/first-100-days-chief-corporate-giving-officer-advice-field
The First 100 Days is not intended to be a comprehensive job description or in-depth exposé on the giving officer’s career; rather, it will help you, as a novice in this role, prioritize your activities during the early stages of your transition.

Managing Expectations, Coping With Realities

https://cof.org/content/managing-expectations-coping-realities
by Lee Draper Every year, scores of individuals are recruited to join the program staff of foundations. As program officers or directors, they allocate billions of dollars to the nonprofit organizations doing work in our communities and abroad. Despite being charged with such responsibility,…

Developing a Travel Policy

https://cof.org/content/developing-travel-policy
Under the rules applicable to private foundations, directors or trustees and staff members may be reimbursed for reasonable and necessary expenses incurred in connection with the foundation's charitable activities. Such expenditures fall under the heading of administrative costs and will generally…

Disaster Preparedness and Recovery Plan

https://cof.org/content/disaster-preparedness-and-recovery-plan
Community foundations have proven themselves to be cornerstones of support to the community, especially in times of need and disaster.  When emergencies or disasters strike, the Foundation must be well-prepared to quickly and effectively help itself in order to be able to help others. This…

First 100 Days of the Program Officer: Advice from the Field

https://cof.org/content/first-100-days-program-officer-advice-field
Note to the Program Officer The scope of the program officer job description has evolved. Where it was once primarily tactical—reviewing funding requests and developing requests for proposals—the program officer’s role more commonly includes strategic activities. Program officers must master…

Supporting Employee Volunteerism

https://cof.org/content/supporting-employee-volunteerism
Question: May a private company foundation support the volunteer activities of the sponsoring corporation's employees? Answer: Company foundations sometimes play a role in coordinating volunteer activities of the sponsoring corporation's employees. The IRS has approved company foundations'…

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