Showing: 11 - 13 of 13 results

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.

Changing Supporting Organization Status

https://cof.org/content/changing-supporting-organization-status
With tighter restrictions on grants to supporting organizations after the PPA, reclassifying into a public charity with fewer restrictions is an option worth considering.   Supporting organizations that meets the public support test can be reclassified as a public charity under section 509(a…

Grants From Private Foundations to Supporting Organizations

https://cof.org/content/grants-private-foundations-supporting-organizations
Aligning private foundation grantmaking procedures with PPA requirements The Pension Protection Act of 2006 (PPA) brought many changes to the charitable sector. The most significant changes for private foundations are the rules for making grants to certain kinds of supporting organizations.…

Tax Reporting for Supporting Organizations

https://cof.org/content/tax-reporting-supporting-organizations
Affected transactions: Returns filed for taxable years ending after August 17, 2006. Are all supporting organizations required to file Form 990? Yes. Prior to the enactment of the Pension Protection Act of 2006, public charities that normally received less than $25,000 in annual gross…