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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…

Sample Nondiscrimination Policy

https://cof.org/content/sample-nondiscrimination-policy
Sample nondiscrimination policy for hiring, internal promotions, training, opportunities for advancement, and terminations. 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…

Sample Due Diligence Policy for Grantmaking

https://cof.org/content/sample-due-diligence-policy-grantmaking
Sample internal policies and procedures for grantmaking due diligence.  This sample document is being provided for informational 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…

Sample Expenditure Responsibility Grant Agreement

https://cof.org/content/sample-expenditure-responsibility-grant-agreement
Editable grant agreement for grants requiring expenditure responsibility. 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…

Career Pathways 2023 Program Information Session

https://cof.org/event/career-pathways-2023-program-information-session
The Career Pathways program is a highly selective pipeline expansion opportunity open to individuals from diverse backgrounds who are currently employed in philanthropic institutions. This leadership development training is designed for mid- to senior-level career professionals committed to…

Creating a Culture of Care at HR Retreat 2022

https://cof.org/blogs/blog/2022-09-08/creating-culture-care-hr-retreat-2022
As the HR Retreat approaches each year, I crave hummus. Perhaps because we opened the first Council on Foundations and CHANGE Philanthropy HR Summit (now HR Retreat) in 2016 with dinner at a Mediterranean restaurant in San Francisco. The mezze was amazing; the night was full of curiosity. Who were…

Webinar Recording: "Conduit" or Can't Do it? What to Do When Your Grantee is not the Grantee

https://cof.org/content/webinar-recording-conduit-or-cant-do-it-what-do-when-your-grantee-not-grantee
Occasionally a foundation may be asked to make a grant payable to a fiscal sponsor or a fiscal agent acting on behalf of a charitable grantee. In some instances, the intended grantee may not be a legal entity or qualified 501(c)(3) public charity and a fiscal sponsor is necessary to facilitate the…

Webinar Recording: Post-Graduation Scholarships: What Are They and How Can You Use Them?

https://cof.org/content/webinar-recording-post-graduation-scholarships-what-are-they-and-how-can-you-use-them
  Interested in alleviating the student loan debt crisis and attracting needed talent to your community? This webinar is for you! Last year, the Workforce Development Through Post-Graduation Scholarships Act was introduced in Congress. This bill would allow charitable foundations to…

Summary of Requirements for Type I and Type III Supporting Organizations - A Proposed Rule by the Internal Revenue Service on 2/19/2016

https://cof.org/content/summary-requirements-type-i-and-type-iii-supporting-organizations-proposed-rule-internal
On February 19, 2016, the Treasury Department and the Internal Revenue Service issued proposed regulations regarding the prohibition on certain contributions to Type I and Type III supporting organizations and the requirements for Type III supporting organizations.  The Council is helping…

Legal and Accounting Challenges of Underwater Endowment Funds

https://cof.org/content/legal-and-accounting-challenges-underwater-endowment-funds
By Susan E. Budak and Susan N. Gary The widespread adoption of the Uniform Prudent Management of Institutional Funds Act (UPMIFA) across the country has already been of great help to charities, in part because the financial markets collapsed just months after the uniform act was approved. Most,…

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