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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.

Utilizing the Global Goals Mapping Tool

https://cof.org/content/utilizing-global-goals-mapping-tool
Join us for a one hour webinar to discuss The Global Goals Mapping Tool. The Global Goals Mapping Tool is a comprehensive resource that maps giving and volunteerism using both the IRS National Taxonomy of Exempt Entities (NTEE) codes and the United Nations International Classification of Nonprofit…

CFExpress Training: Module 16

https://cof.org/content/cfexpress-training-module-16
Bonus module 16 on Sustainable Development Goals (SDGs) is included in the CFExpressTraining.com - an online express training for board members, staff, and volunteers of community foundations of any size anywhere in America. Courtesy of C. S. Mott Foundation, all community…

Analysis of Type III Supporting Organization Regulations Issued December 28, 2012

https://cof.org/content/analysis-type-iii-supporting-organization-regulations-issued-december-28-2012
On December 28, 2012, the Treasury Department and IRS issued final and temporary regulations on Type III supporting organizations. Simultaneously, proposed regulations were issued regarding payout for Type III non-functionally integrated supporting organizations. This analysis focuses on the areas…

Provisions Affecting Supporting Organizations

https://cof.org/content/provisions-affecting-supporting-organizations
This chart outlines all provisions that affect the operations of supporting organizations.

Is Perpetuity Too Long? Family Foundations Can Increase Impact With Sunset Dates

https://cof.org/content/perpetuity-too-long-family-foundations-can-increase-impact-sunset-dates
From the Family Foundation Advisor, this article reviews the sunset-vs.-perpetuity issue and considers the potential benefits of a sunset date, with the special considerations of small family foundations in mind.

Exiting Responsibly: Best Donor Practices in Ending Field Support

https://cof.org/content/exiting-responsibly-best-donor-practices-ending-field-support
Exiting fields is a common practice in the philanthropic sector. It is often spurred by foundations’ continuous quest for innovation, new leadership, or a decline in assets. However, this practice is often performed with little advance notice, unclear rationales, and no consistent best practices.…

Closing a Foundation: The Lucille P. Markey Charitable Trust

https://cof.org/content/closing-foundation-lucille-p-markey-charitable-trust
Closing a nonprofit charitable institution presents a range of unknowns to the grantmaking community. In this analysis, authors John Dickason and Duncan Neuhauser provide guidance to foundations considering whether to create a time-limited foundation or bring a foundation to an end. Topics include…

An Overview of the Law Governing Community Foundations

https://cof.org/content/overview-law-governing-community-foundations
A Chapter in Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources This chapter is intended to examine and explain those common legal characteristics shared by community foundations and to provide a comprehensive legal overview of the rules and regulations that…

Starting a Foundation: Formation and Considerations

https://cof.org/content/starting-foundation-formation-and-considerations
Many people want to start foundations, but few start out knowing exactly what sort of organization they are going to create. The purpose of this e-book is to help potential donors understand the many different entities that are commonly referred to as foundations and to provide an understanding of…

Tangible Benefits Resulting from Grants

https://cof.org/content/tangible-benefits-resulting-grants
In the May/June 1998 issue of Foundation News & Commentary, Jane Nober wrote "That's the Ticket"  about using foundation funds to pay for tickets to fundraising events. Six years later, questions about tickets and other tangible benefits paid for by the foundation are still among the most…

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