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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.

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…

Faith-based Grantmaking: A Basic Guide for the Perplexed

https://cof.org/content/faith-based-grantmaking-basic-guide-perplexed
Generally, there is no legal restriction against making grants to churches, synagogues, mosques or other religious institutions. But there are some things foundations interested in such grantmaking should know. For years, private foundations and public charities have recognized religious…

Community Foundations and Grants to Non-Charities

https://cof.org/content/community-foundations-and-grants-non-charities
With a little caution, community foundations can support the charitable activities of non-charities. A chamber of commerce requests a grant to start a computer-training program. A gardening club asks for money to cover a local beautification project. A cemetery association seeks support…

How Foundations Can Partner with USAID

https://cof.org/content/how-foundations-can-partner-usaid
Foundations have been partnering with USAID in a variety of ways to advance locally led development, and below are how some of those partnerships are being executed. For member foundations interested in working with USAID on their own locally led development initiatives, Council on Foundations…

Lunch with Legal Counsel: Motivations for Corporate Giving – Proceed with Caution!

https://cof.org/content/lunch-legal-counsel-motivations-corporate-giving-proceed-caution
Suzanne Friday, Senior Legal Counsel and Vice President of Legal Affairs at the Council, discussed the goals and motivations driving corporate giving, with a particular focus on corporate foundations. After a brief review of the applicable legal rules, they discuss how corporate foundations can…

Funding a Dissolving Nonprofit

https://cof.org/content/funding-dissolving-nonprofit
Question: Our foundation has been funding a local nonprofit for the last ten years. The nonprofit has one full-time employee and an annual operating budget of about $300,000. The nonprofit recently requested a $50,000 grant for operating expenditures or it will have to close down immediately. Even…

Matching Gifts and Donor Benefits

https://cof.org/content/matching-gifts-and-donor-benefits
Question: A public television station provides thank-you gifts of varying values based upon the amount of a donor’s contribution. An employee of a corporation makes a gift to a local public television station. Can the corporate foundation match the gift as part of its matching gift program, even…

Honoring Grant Commitments amid Difficult Corporate Finances

https://cof.org/content/honoring-grant-commitments-amid-difficult-corporate-finances
Question: In light of current economic conditions, the corporation has asked whether the company's private foundation may honor grant commitments already made by the corporate giving program. Can the private foundation make these grants? Answer: Maybe. The facts and circumstances…

Sample Matching Gift Policy

https://cof.org/content/sample-matching-gift-policy
This sample matching gift policy can be easily customized for your foundation's use.  

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