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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.

U.S. Foundation Employment and Payment of Foreign Nationals and Students

https://cof.org/content/us-foundation-employment-and-payment-foreign-nationals-and-students
Over the past decade or so, economies have become more global and the tools for communicating news from around the world have become more effective and timely in reporting global events via the internet, video and text messaging, Twitter, and Facebook, to name but a few of these tools. Foundations…

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…

Hiring An Archival Consultant

https://cof.org/content/hiring-archival-consultant
The services of a consultant may prove beneficial to an organization considering the creation of a records management or archival program. From a consultation, those who oversee the records and archives project should derive a general sense of the existing historical record of the organization…

Legal Question: Sharing Employees

https://cof.org/content/legal-question-sharing-employees
Question: May a company and its private foundation share employees? Answer: Yes, so long as any arrangement between the private foundation and the sponsoring company is structured in a way that does not violate the prohibition against self-dealing. Corporate foundations and their…

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…

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