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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.

Philanthropy's Response to Texas Floods

https://cof.org/news/philanthropys-response-texas-floods
Overview Extreme rainfall in central Texas led to unprecedented, catastrophic flooding. At least 120 people have died and rescuers are still working to find dozens of missing people. Flash flood warnings are still in effect for parts of central Texas and a Major Disaster Declaration has been…

Washington Snapshot: H.R.1 signed into law

https://cof.org/blogs/washington-snapshot/2025-07-11/washington-snapshot-hr1-signed-law
Last week, both the House and Senate passed the budget reconciliation package. President Trump signed it into law on July 4. We outline the key provisions that impact philanthropy. Plus Texas floods, IRS and churches, relocating HUD, Targeted Technical Assistance for Rural Hospitals, new state…

CF Insights Office Hours - July 2025

https://cof.org/event/cf-insights-office-hours-july-2025
​​​​​​What if each community foundation can know what all community foundations collectively know? Data is a driving force behind effective decision-making, and in the world of philanthropy, it's no different. Through CF Insights, community foundations can access up-to-date, real-world data on…

Zeyba Rahman

https://cof.org/person/zeyba-rahman
Zeyba Rahman served as the director of the Doris Duke Foundation's Building Bridges Program for more than a decade. Widely recognized as a visionary, she joined the Foundation in 2013 and played a defining role in shaping its work to foster mutual understanding among diverse communities through the…

Olivia Jefferson

https://cof.org/person/olivia-jefferson
Olivia Jefferson serves as Vice President of Social Impact at Best Buy where she is responsible for developing, executing and enhancing Best Buy’s Social Impact strategy to align company objectives and the external environment. In this role, Olivia also serves as the Executive Director for the Best…

2025 Tax Reform

https://cof.org/advocacy/tax-changes-affecting-foundations
Last updated: July 7, 2025 Because numerous provisions from the 2017 Tax Cuts and Jobs Act were set to expire at the end of 2025, Congress passed a tax package in the One Big Beautiful Bill Act. This page serves as a landing page for key Council resources related to the tax package. For the most…

Permissible Exempt Purposes Under 501(c)(3)

https://cof.org/page/permissible-exempt-purposes-under-501c3
This page outlines the range of purposes that qualify an organization for tax exemption under section 501(c)(3) of the Internal Revenue Code. It explains how the IRS and courts interpret key terms — especially "charitable" — and how those interpretations shape eligibility. Permissible Exempt…

Executive Network of Midsize Foundations - July Call

https://cof.org/event/executive-network-midsize-foundations-july-call
Join us for the July gathering of the Executive Network of Midsize Foundations to connect you with your peer foundation leaders across the country to build meaningful relationships and provide a consistent opportunity for you to engage in collaborative troubleshooting in a trusted environment…

Council on Foundations Statement on Senate Passage of Tax Bill

https://cof.org/news/council-foundations-statement-senate-passage-tax-bill
WASHINGTON – Today, the United States Senate narrowly passed a budget reconciliation bill as part of President Donald Trump's legislative agenda. Kathleen Enright, President and CEO of the Council on Foundations, provided the following statement on the impact that the current text would have on the…

Washington Snapshot: One Big Beautiful Bill in the Senate

https://cof.org/blogs/washington-snapshot/2025-06-30/washington-snapshot-one-big-beautiful-bill-senate
How does the Senate's version of the budget reconciliation bill affect the philanthropic sector? Find out in this budget reconciliation-focused edition of Snapshot.

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