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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 Donor-Initiated Fundraising Policy

https://cof.org/content/sample-donor-initiated-fundraising-policy
This document is a sample donor-initiated fundraising policy for use around community foundation fundraising events like auctions, golf tournaments, raffles, etc. This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on…

Sample Affiliate Fund Agreement

https://cof.org/content/sample-affiliate-fund-agreement
Editable sample affiliate fund agreement to establish a permanently endowed charitable fund.  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…

Sample Scholarship Award Letter

https://cof.org/content/sample-scholarship-award-letter
Editable scholarship award letter to be sent to selected grantees. 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…

Problems With Funds for Pre-Selected Individuals

https://cof.org/content/problems-funds-pre-selected-individuals
In the community foundation world, donors often seek to create funds for the benefit of a designated individual or small group of people: for example, an individual with enormous medical bills, a family blessed with quintuplets, or a family that has lost its primary wage earner. Although…

Substantiation for Employee Contributions

https://cof.org/content/substantiation-employee-contributions
Question: If our corporate foundation accepts contributions from employees, should we provide the contributors with receipts? Answer: Yes, you should try to acknowledge all contributions and, if the contribution is $250 or more, you must provide a receipt. Corporate foundations organized as…

Sharing Board Members With Grantees

https://cof.org/content/sharing-board-members-grantees
Many foundation board members wear more than one philanthropic hat. In addition to serving on the board of a grantmaker, they may also serve on the boards of grantseeking charities—or even on their staffs. Several issues may arise when board members find themselves on both sides of a grant…

How Can We Make Money Available to Individuals in Need During the Coronavirus Pandemic?

https://cof.org/content/how-can-we-make-money-available-individuals-need-during-coronavirus-pandemic
Many private and corporate foundations and giving programs are grappling with how to quickly respond to those most in need in their community. This often means funding in new and different ways, including possibly making grants to individuals. Many corporate grantmakers are looking for ways to set…

Treasury FAQ on Paycheck Protection Program

https://cof.org/content/treasury-faq-paycheck-protection-program
As of May 13, 2020, the Treasury Department has issued new FAQs on the Paycheck Protection Program loan program. Access Full Treasury FAQs Questions and answers that may be particularly relevant to charitable organizations include: The amount of forgiveness of a PPP loan depends on the…

Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020, (H.R. 6074)

https://cof.org/content/coronavirus-preparedness-and-response-supplemental-appropriations-act-2020-hr-6074
Bill #1 – Enacted March 6, 2020 Approximate appropriation: $8.3 billion Comprehensive Coronavirus Legislation Guide for the Charitable Sector This is a summary of the first bill Congress passed to help with the effects of the coronavirus outbreak. This guide highlights the specific…

Families First Coronavirus Response Act (FFCRA), (H.R. 6201)

https://cof.org/content/families-first-coronavirus-response-act-ffcra-hr-6201
Bill #2 – Enacted March 18, 2020 Approximate appropriation: $104 billion Comprehensive Coronavirus Legislation Guide for the Charitable Sector This is a summary of the second bill Congress passed to help with the effects of the coronavirus outbreak. This guide highlights the specific…

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