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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: Discussing Responsible Giving With Donors

https://cof.org/content/values-aligned-philanthropy-discussing-responsible-giving-donors
Foundation leaders committed to values-aligned philanthropic policies, which ensure grantmaking efforts does not fund hate and extremism, emphasize the importance of ensuring all stakeholders understand both the policies and the reasons for their creation. Values-Aligned Philanthropy: Discussing…

Values-Aligned Philanthropy Board Discussion Guide

https://cof.org/content/values-aligned-philanthropy-board-discussion-guide
Foundation leaders committing to values-aligned philanthropy to ensure their grantmaking efforts do not fund hate and extremism may encounter hesitancy from unexpected sources: their own boards. In our new Values-Aligned Philanthropy Board Discussion Guide, we lay out tips for communicating the…

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…

Values-Aligned Philanthropy for Community Foundations

https://cof.org/content/values-aligned-philanthropy-community-foundations
Through our Values-Aligned Philanthropy project, the Council on Foundations is encouraging foundations to take steps to ensure that they are not funding hate. Our white paper created a landscape scan of the issue and the work being done in the philanthropic sector to combat hate funding. We also…

Further Reading — Values-Aligned Philanthropy

https://cof.org/content/further-reading-values-aligned-philanthropy
U.S. Academic Centers for the Study of Hate and Extremism Bard College Center for the Study of Hate California State University, San Bernardino, Center for the Study of Hate and Extremism Gonzaga University Institute for Hate Studies The International Network for Hate Studies

Resources on Neutrality Paradox, Free Speech, and Related Issues — Values-Aligned Philanthropy

https://cof.org/content/resources-neutrality-paradox-free-speech-and-related-issues-values-aligned-philanthropy
501(c)(3)s and Public Policy Violation: A Fresh Look at Doctrine Alliance Magazine: Should corporate philanthropy be neutral? GlobalGiving: A Journey Into The Neutrality Paradox GlobalGiving: Trump Is Right—And Wrong—About Section 230 Horizon Forum: What Do the Experts Say: The Free…

Values-Aligned Philanthropy: Foundations Resisting Hate and Extremism

https://cof.org/content/values-aligned-philanthropy-foundations-resisting-hate-and-extremism
In late 2020, the Council on Foundations (the Council) launched the Values-Aligned Philanthropy project to continue to build on their previous efforts within the philanthropic sector to respond to growing concern about the issue of funding hate and extremism. The Council took this step recognizing…

Understanding Fiscal Sponsorship

https://cof.org/content/understanding-fiscal-sponsorship
Everything you need to know to stay out of trouble with third-party representatives. Does hearing the sentence "Just make that grant check payable to my fiscal agent" stop you in your tracks? It should. If your potential grantees are washing your grant funds through an accommodating charity…

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