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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.

Sample Foreign Grant Expenditure Responsibility Letter

https://cof.org/content/sample-foreign-grant-expenditure-responsibility-letter
Sample foreign grant expenditure responsibility letter. 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 attorney-client relationship, and the information…

Handbook on Counter-Terrorism Measures: What US Nonprofits and Grantmakers Need to Know

https://cof.org/content/handbook-counter-terrorism-measures-what-us-nonprofits-and-grantmakers-need-know
A plain-language guide to Executive Order 13224, the Patriot Act, embargoes and sanctions, IRS rules, Treasury Department voluntary guidelines, and USAID requirements.

NGOsource

https://cof.org/content/ngosource
NGOsource improves the efficiency of international grantmaking and aims to achieve a significant increase in cross-border philanthropy by centralizing, streamlining, and standardizing the equivalency determination process for U.S. grantmakers. NGOsource is a project of TechSoup and was started with…

Legal Framework for Global Philanthropy: Barriers and Opportunities

https://cof.org/content/legal-framework-global-philanthropy-barriers-and-opportunities
Prepared by the International Center for Not-for-Profit Law, this report provides a summary of the legal constraints in global grantmaking and draws on illustrative examples from the U.S., Europe, and other regions. It also outlines potential options to address these barriers.

Sample Grant Completion Report

https://cof.org/content/sample-grant-completion-report
This sample grant completion report may be customized and provided to your grantee partners.  

Updates on Global Giving and Non-Tax US Regulations that Impact Funders

https://cof.org/content/updates-global-giving-and-non-tax-us-regulations-impact-funders
  If you have any questions, pleae email legal@cof.org. Topics included regulations like the Foreign Agent Registration Act (FARA), Foreign Corrupt Practices Act (FCPA), US Treasury’s voluntary anti-terrorism guidelines and more.

Sample Agreement for Converting Project Grants to General Operating Support

https://cof.org/content/sample-agreement-converting-project-grants-general-operating-support
In these unprecedented times, grantors may decide that converting previously awarded project-specific grants to general operating grants is the best way to support grantees and enable them to respond to the needs of their respective communities. While current grant agreements can be revised or…

What to Require of Grantees

https://cof.org/content/what-require-grantees
Good relationships between grantmakers and grantees promote more effective philanthropy. But there's nothing that can mess up a good partnership faster than an overzealous lawyer. In seeking to protect their foundation clients, lawyers can sometimes impose excessive requirements on grantees,…

International Grantmaking: A Guide for Funders Making Grants Outside the United States

https://cof.org/content/international-grantmaking-guide-funders-making-grants-outside-united-states
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources Making grants to institutions outside of the United States is challenging and rewarding. We hope this revised publication will be a useful resource that encourages grantmakers of all types to expand…

How a Private Foundation Can Use "Friends of" Organizations

https://cof.org/content/how-private-foundation-can-use-friends-organizations
U.S. private foundations are increasingly involved in international grantmaking. One way for a private foundation to give overseas is to make grants directly to foreign charities. Many U.S. private foundations, however, may want to consider giving overseas indirectly through a "Friends of"…

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