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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.

2020 Operations: Operational expenses

https://cof.org/content/2020-operations-operational-expenses
It is typical for two-thirds of operating expenses to go toward staff capacity, regardless of the size of the community foundation. Averages were used to total 100%. (n=168)

2020 Operations: Revenue Mix

https://cof.org/content/2020-operations-revenue-mix
Administrative fees are the main source of community foundation operating revenues field-wide. Larger community foundations are more likely to supplement fees with fee for service revenues, while smaller community foundations tend to do more direct fundraising to support operations. Community…

2021 Operations: Revenue Mix

https://cof.org/content/2021-operations-revenue-mix
Administrative fees are the main source of community foundation operating revenues field-wide. Larger community foundations are more likely to supplement fees with fee for service revenues, while smaller community foundations tend to do more direct fundraising to support operations. Community…

2020 Funds: Steps Taken Inactive DAFs

https://cof.org/content/2020-funds-steps-taken-inactive-dafs
Over three-quarters of respondents said that they will first attempt an appeal to a DAF holder to activate the fund after a predefined period of time after which the fund is considered dormant. Follow-up step are often included in the donor's original fund agreement; many said that those steps…

2020 Funds: Years Until DAF Inactive

https://cof.org/content/2020-funds-years-until-daf-inactive
Nearly all said they considered a DAF to be dormant if no grant is recommended within five years, with three-quarters considering a DAF inactive after three years. Although few in number, there were instances of the community foundation considering a DAF to be dormant after 10 or more years of…

2020 Funds: Inactive donor-advised funds policy

https://cof.org/content/2020-funds-inactive-donor-advised-funds-policy
Nearly three quarters of all annual survey respondents have a policy in place to activate "dormant" DAFs, defined by the passage of a predefined time horizon without the recommendation of a grant. (n=187)

2020 Funds: Distribution Rates

https://cof.org/content/2020-funds-distribution-rates
DAFs at community foundations tend to be highly active grantmaking vehicles; more than half of all respondents reported distribution rates from DAFs in excess of 10 percent. With typically higher proportions of pass-through funds available for granting, larger community foundations tend to report…

2020 Funds: DAF Flow Rate

https://cof.org/content/2020-funds-daf-flow-rate
High median DAF flow rates in every asset cohort reflect high rates of grantmaking that keep pace with fundraising. More than one-third of 2020 Annual Survey respondents reported DAF flow rates of over 100%, granting more from their DAFs than those funds brought in as gifts. (n=179) The "flow…

2021 Funds: Total DAF assets, gifts, and grants

https://cof.org/content/2021-funds-total-daf-assets-gifts-and-grants
DAFs are highly active philanthropic vehicles within and beyond community foundations. (n=157)

2020 Funds: Total DAF assets, gifts, and grants

https://cof.org/content/2020-funds-total-daf-assets-gifts-and-grants
Total reported DAF assets grew by seven percent over 2019's overall total, while fundraising and grantmaking each increased by over 35 percent. (n=211)

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