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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.

Philanthropy and the SDGs: Getting Started

https://cof.org/content/philanthropy-and-sdgs-getting-started
Rockefeller Philanthropy Advisors' strategic guide for philanthropy to get started implementing the SDGs.

Philanthropy and the SDGs: Practical Tools for Alignment

https://cof.org/content/philanthropy-and-sdgs-practical-tools-alignment
Rockefeller Philanthropy Advisors' guide for philanthropists to align your practices with the SDGs.

SDG Partnerships Agenda 2030: Accelerating Progress

https://cof.org/content/sdg-partnerships-agenda-2030-accelerating-progress
Philanthropy University, the Conrad N. Hilton Foundation, and GSVlabs published a new report on the SDGs and how the various sectors, including philanthropy, can drive progress towards achieving the SDGs.

CFExpress Training: Module 16

https://cof.org/content/cfexpress-training-module-16
Bonus module 16 on Sustainable Development Goals (SDGs) is included in the CFExpressTraining.com - an online express training for board members, staff, and volunteers of community foundations of any size anywhere in America. Courtesy of C. S. Mott Foundation, all community…

Getting Started with the Sustainable Development Goals

https://cof.org/content/getting-started-sustainable-development-goals
On September 25, 2015, 193 countries formally adopted the Sustainable Development Goals (SDGs) at the United Nations. The Council’s president at that time, Vikki Spruill, published an op-ed in the Chronicle of Philanthropy urging philanthropic organizations to partner with others to help…

Reporting and Classification of Assets Under UPMIFA

https://cof.org/content/reporting-and-classification-assets-under-upmifa
This memorandum considers whether adoption of the Uniform Prudent Management of Institutional Funds Act (UPMIFA) requires changes to existing guidance regarding the reporting and classification of assets held by community foundations. Current guidance is incorporated in a 1997 memorandum, Report on…

Corporate Philanthropy and the SDGs

https://cof.org/content/corporate-philanthropy-and-sdgs
Throughout the lead up to adoption of the goals, many organizations have been working with private sector partners to establish frameworks for engagement by corporate philanthropy with the Sustainable Development Goals (SDGs). A leading coalition in this effort is Impact2030, a global private…

Private Foundation Excise Tax Rates

https://cof.org/content/private-foundation-excise-tax-rates
The Pension Protection Act of 2006 (PPA) increased the excise tax rates for violations of many of the private foundation rules. In most cases, the first-tier taxes were doubled. These changes are effective for private foundations upon the foundation’s first tax year beginning after August 17, 2006…

Addressing the Impact of Currency Fluctuations on International Grantmaking

https://cof.org/content/addressing-impact-currency-fluctuations-international-grantmaking
Understanding the challenges of currency fluctuations on international grantmaking, and taking action to minimize their impact can ensure that this natural process does not become an added barrier to overseas giving. This resource focuses on some of the challenges foundations and giving programs…

Extension of Tax Filing Deadlines for Tax-Exempt Organizations in 2020

https://cof.org/content/extension-tax-filing-deadlines-tax-exempt-organizations-2020
IRS Notice 2020-23, issued on April 9, 2020, clarifies that tax-exempt organizations are fully included in COVID-19 relief. Specifically, the filing and tax payment deadlines for IRS Form 990 series (990, 990-EZ, 990-PF, and 990-T) normally due between April 1, 2020 and July 15, 2020 are…

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