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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.

Terms of Use

https://cof.org/content/terms-use
Acceptance of Terms By accessing this website (the "Site"), including all information, documents, communications, files, text, graphics, software, and products available through the Site (collectively, the "Materials"), you are agreeing in good faith to the following terms. If…

Pension Protection Act

https://cof.org/content/pension-protection-act
The Pension Protection Act (PPA) was signed into law by President George W. Bush on August 17, 2006. The PPA was designed to improve pension plan funding requirements of employers, as well as 401(k), IRA, and other retirement plans. The PPA also included numerous provisions that affect charitable…

SDG Learning Community for Foundations January 2023 Meeting

https://cof.org/event/sdg-learning-community-foundations-january-2023-meeting
Join us for the January meeting of our Peer Learning Circle dedicated specifically for foundations working on advancing the Sustainable Development Goals (SDGs) or are open to learning more about how the SDGs can fit within their work. Guest Speaker: Alex Hiniker, Director of Sustainability…

National Standards Monthly Zoom Session

https://cof.org/event/national-standards-monthly-zoom-session-1
CFNSB is relaunching its monthly conference call to offer community foundation staff a venue to voice questions or concerns related to the National Standards program. The input of community foundation staff is critical to the success of the program. Additionally, this call provides an opportunity…

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…

Foundation Finance and Investment Management

https://cof.org/content/foundation-finance-and-investment-management
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources This chapter examines Uniform Prudent Management of Institutional Funds Act (UPMIFA) and other laws that govern the management and investment of endowments and other foundation financial assets. It…

Legal Considerations for Corporate Foundations

https://cof.org/content/legal-considerations-corporate-foundations
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources Many businesses set up related charitable organizations for the purpose of engaging in philanthropic endeavors supported by the company. Because the funding for these charitable organizations is…

What to Expect from an Audit

https://cof.org/content/what-expect-audit
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources This chapter addresses what foundations should expect from an audit. Nonprofits, including private foundations, are bracing for an uptick in audit activity from the Internal Revenue Service (IRS) as…

Charitable Solicitation Regulation and Other State Fundraising Regulations

https://cof.org/content/charitable-solicitation-regulation-and-other-state-fundraising-regulations
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources This chapter of Mastering Foundation Law reviews what foundation managers need to know about state-level regulations of fundraising: why and how states regulate fundraising; the basic requirements…

2022 Annual Member Meeting

https://cof.org/event/2022-annual-member-meeting
  The virtual 2022 Annual Member Meeting included: Remarks from the 2022 Distinguished Service Award winner, Charles Anderson, Board of Directors and Chair Emeritus of the San Juan Island Community Foundation, The State of the Council address from Kathleen Enright, President and CEO…