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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.

2024 Respondents: Distribution by region

https://cof.org/content/2024-respondents-distribution-region

2024 AGG: Total assets, gifts, & grants over time

https://cof.org/content/2024-agg-total-assets-gifts-grants-over-time
The table below shows long-term trends in total assets, gifts, and grants among the largest 100 community foundations in the country who together manage nearly 85% of the total assets within the broader sample. Among this group, assets grew by 10% and gifts jumped over 20% (the first increase in…

2024 Funds: Distribution Rates

https://cof.org/content/2024-funds-distribution-rates
DAFs hosted by community foundation broadly and consistently maintain high distribution rates compared to other fund types. Nearly half of all community foundations in this sample reported DAF distribution rates in double digits, while roughly 20% reported double-digit distribution rates across all…

2024 Funds: Product Mix

https://cof.org/content/2024-funds-product-mix
Large community foundations tend to manage larger DAF portfolios than their smaller counterparts, as reflected in the proportion of assets held in DAF accounts across different asset size cohorts. Averages were used to total 100%. (n=221)

2024 Operations: Operational expenses

https://cof.org/content/2024-operations-operational-expenses
80% of responding community foundations (n=165) grew their operating budgets over the previous year. Across nearly all asset size cohorts, close to two-thirds of the average community foundation’s operating budget go toward its staff (n=184).

2024 Data Lists: Assets

https://cof.org/content/2024-data-lists-assets
The following is a list of Annual Survey participants sorted by asset size, supplemented by publicly available information where available.

2024 Data Lists: Transactions

https://cof.org/content/2024-data-lists-transactions
Total transactions represent the number of gifts and grants processed annually (including supporting organizations). The average transaction size represents the total dollar value of gifts plus the total dollar value of grants divided by the total number of transactions.

2024 Funds: Total DAF assets, gifts, and grants

https://cof.org/content/2024-funds-total-daf-assets-gifts-and-grants
DAFs remain a major driver of activity, holding 41% of reported assets, receiving 60% of fundraising dollars, and distributing 67% of grant dollars (n=359). Grantmaking from DAFs continues to grow over time, despite a second consecutive year of declines in fundraising. In FY24, the median…

2024 Funds: Inactive donor-advised funds policy

https://cof.org/content/2024-funds-inactive-donor-advised-funds-policy
Just under 90% of reporting community foundations said that they have a policy in place to ensure that donors recommend a grant from their DAFs within some agreed-upon number of years. Per such policies, the community foundation housing the DAF may take steps to activate the funds should the donor…

2024 Operations: Revenue Mix

https://cof.org/content/2024-operations-revenue-mix
Administrative fees are a near universal driver of operating revenues among community foundations, though there are some variances among and within different asset size cohorts. Many community foundations engage in direct fundraising from individual donors to support operations, take distributions…

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