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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.

The State of Global Giving by U.S. Foundations: 2026 Edition

https://cof.org/content/state-global-giving-us-foundations-2026-edition
For almost 30 years, the Council on Foundations and Candid have partnered on studies of globally focused giving by U.S. foundations. Our newest edition of The State of Global Giving by U.S. Foundations analyzes how U.S. foundations are engaging globally, through support of efforts that improve…

Policy Update: Public Policy Doctrine Proposed Regulations

https://cof.org/event/policy-update-public-policy-doctrine-proposed-regulations
On September 3, the Department of the Treasury and the IRS published proposed regulations that state that a private school cannot qualify as tax-exempt under section 501(c)(3) if it discriminates on the basis of race, color, or national or ethnic origin in the administration of any educational…

Scholarships

https://cof.org/content/mfl-scholarships
Part of Mastering Foundation LawProviding scholarships to individuals is a popular method of charitable giving in the U.S. But following the U.S. Supreme Court's decision in Students for Fair Admissions v. Harvard and the Alliance for Equal Rights v. Fearless Fund case, charitable…

Military Aid: How Grantmakers Can Support Military Personnel

https://cof.org/content/military-aid-how-grantmakers-can-support-military-personnel
Americans may disagree about various aspects of war, but there is broad support for helping the men and women who are fighting in wars and the families they have left behind. Dedicated assistance groups are working to provide aid to military personnel and their relatives. This article surveys the…

Values-Aligned Philanthropy Peer Learning Circle

https://cof.org/peer-groups/values-aligned-philanthropy-peer-learning-circle
The Values-Aligned Philanthropy Peer Learning Circle is a group of community foundation staff (including nonmembers) who meet regularly to discuss designing and implementing values-aligned grantmaking policies at their organizations. This network is designed to connect you with your peers…

Values-Aligned Philanthropy: Balancing Purpose, Responsibility, and Risk in Corporate Grantmaking

https://cof.org/content/values-aligned-philanthropy-balancing-purpose-responsibility-and-risk-corporate-grantmaking
Values-Aligned Philanthropy: Balancing Purpose, Responsibility, and Risk in Corporate Grantmaking is centered on helping address the unique challenges faced today by corporate foundations. These organizations can be more vulnerable to external pressures than other grantmaker types, balancing their…

​​Potential Implications of Funding Protest Activities​

https://cof.org/content/potential-implications-funding-protest-activities
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight The Current Environment Foundations are under increasing political scrutiny regarding their relationships with organizations that have engaged in protests, especially in situations where…