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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.

Alliance Magazine: Should corporate philanthropy be neutral?

https://cof.org/content/alliance-magazine-should-corporate-philanthropy-be-neutral
The paradox of neutrality doesn’t stop at the doors of giving platforms. Corporations must also examine how the donors and recipients on these platforms align with their corporate values. Consider a company that publishes an annual Corporate Social Responsibility (‘CSR’) report…

Tax Policy Center: Balancing Hate, The First Amendment, And Tax-Exempt Status

https://cof.org/content/tax-policy-center-balancing-hate-first-amendment-and-tax-exempt-status
Is hate speech constitutionally protected? Do groups that express hate in their words and deeds deserve tax-exempt status? Is the IRS equipped to judge what is hate and what is merely odious? Does it even matter? The House Ways & Means Oversight Subcommittee held a hearing on this…

501(c)(3)s and Public Policy Violation: A Fresh Look at Doctrine

https://cof.org/content/501c3s-and-public-policy-violation-fresh-look-doctrine
Bob Jones University recently announced that it will regain its tax-exempt 501(c)(3) status on March 1, 2017. The University lost its tax exemption more than 30 years ago in a landmark Supreme Court case, Bob Jones University v. United States, 461 U.S. 574 (1983), due…

GlobalGiving: Trump Is Right-And Wrong-About Section 230

https://cof.org/content/globalgiving-trump-right-and-wrong-about-section-230
Dive into Section 230 of the United States Communications Decency Act with GlobalGiving CEO Alix Guerrier, and discover why it matters to a nonprofit on a mission to accelerate community-led change—and you.

GlobalGiving: A Journey Into The Neutrality Paradox

https://cof.org/content/globalgiving-journey-neutrality-paradox
When and how should digital platforms—designed to be open and democratic—take responsibility for the content they host, and when should they take a stance—departing from a position of neutrality? GlobalGiving is on a journey to explore these issues, and is inviting you to join the…

Opinion: Nonprofits Have a Role to Play in Building Bridges in a Polarized World

https://cof.org/content/opinion-nonprofits-have-role-play-building-bridges-polarized-world
America finds itself in a moment of political polarization. At times, nonprofits can reflect or even magnify that polarization. But at our best, we can serve as a bridge across the cultural chasms of our time. Americans across the political spectrum want to live in thriving communities — and…

Philanthropists Across the Political Divide Must Work Together to Cure Extremism

https://cof.org/content/philanthropists-across-political-divide-must-work-together-cure-extremism
The U.S. Capitol insurrection and the deeply politicized impeachment trial of former President Donald Trump put into sharp focus that America’s body politic is seriously ill. We are, in fact, contending with parallel pandemics. While our political malady may be less immediately deadly than…

Fidelity and Schwab Ban Gifts From Donor-Advised Funds to NRA-Affiliated Charities

https://cof.org/content/fidelity-and-schwab-ban-gifts-donor-advised-funds-nra-affiliated-charities
The two biggest donor-advised-fund sponsors in the United States, Fidelity Charitable and Schwab Charitable, have banned new donations to 501(c)(3) organizations affiliated with the National Rifle Association, citing reports of Internal Revenue Service investigations into the gun rights group…

'Hate Groups' Received Millions From 351 Charities and Foundations, Chronicle Review Finds

https://cof.org/content/hate-groups-received-millions-351-charities-and-foundations-chronicle-review-finds
At least 351 donor organizations have made millions of dollars in grants over the past seven years to nonprofits designated by the Southern Poverty Law Center as hate groups. Most of the money came from a small number of larger donor-advised funds managed by community foundations or commercially…

Opinion: How Philanthropy Can Curb the Rise of Hate: Count It, Condemn it, Confront It

https://cof.org/content/opinion-how-philanthropy-can-curb-rise-hate-count-it-condemn-it-confront-it
For those monitoring the impact of extremism, hate and political polarization on societies around the world, the United States is now just another case study in conflict and fragility.  The massacre of 50 Muslims in Christchurch, New Zealand, shook the small nation to its core…

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