Public Policy
Statement on Potential IRS Changes to Pursue Criminal Investigations Against Charitable Nonprofits
WASHINGTON — The Wall Street Journal reported on Thursday that the administration is preparing to make significant changes at the IRS that could allow the agency to pursue criminal investigations of nonprofit organizations more easily. The following statement is attributable to Kathleen Enright,…
Global Grantmaking Essentials - April 2026
Led by Council on Foundations staff with collectively decades of experience with global philanthropy, the Global Grantmaking Essentials will also feature guest speakers with deep knowledge on specific issues or countries.
Course Hours
Tuesday, April 7: 1-5 p.m. ET
Thursday, April 9…
Washington Snapshot: Federal Government Shutdown
The Senate did not pass a Continuing Resolution (CR) extending government funding beyond September 30, resulting in a government shutdown. The Senate has voted down two separate CRs multiple times this week. Plus, executive action on political violence, IRS priority guidance, state giving…
Washington Snapshot: Government Funding
With less than two weeks left before the government funding deadline, Congress is working to pass a continuing resolution (CR) to avoid a government shutdown. Plus, Congressional oversight of nonprofits and funders, hearing on the tax-exempt sector, PSLF comments, trendspotting nonprofit…
Washington Snapshot: Fall Congressional preview
Earlier this week, Congress returned to Washington and will begin to tackle some of the major legislative issues on its agenda for the fall. Plus, public service loan forgiveness, executive orders on grantmaking, guidelines on federal funding, spring regulatory agenda, and more.
DOJ Memo and EO Updates: What We Know and What We Are Monitoring
On Wednesday, July 29, the Department of Justice released a memo that included new guidance for federal funding recipients about what the Administration views as unlawful discrimination based on protected characteristics. The memo includes what it calls "non-binding suggestions" to help…
Washington Snapshot: Congressional hearings on nonprofits
Last week, the House held several hearings on issues related to the tax-exempt sector, including two that focused specifically on 501(c)(3) organizations. Plus, August recess, transportation funding, 2030 Census, state nonprofit legislation, and more.
Washington Snapshot: H.R.1 signed into law
Last week, both the House and Senate passed the budget reconciliation package. President Trump signed it into law on July 4. We outline the key provisions that impact philanthropy. Plus Texas floods, IRS and churches, relocating HUD, Targeted Technical Assistance for Rural Hospitals, new state…
Council on Foundations Statement on IRS Johnson Amendment Motion
WASHINGTON—Earlier this week, the Internal Revenue Service (IRS) filed a joint motion asking the US District Court for the Eastern District of Texas to approve a consent judgement which would allow churches and religious organizations to endorse political candidates in connection with their…
Council on Foundations Statement on Senate Passage of Tax Bill
WASHINGTON – Today, the United States Senate narrowly passed a budget reconciliation bill as part of President Donald Trump's legislative agenda. Kathleen Enright, President and CEO of the Council on Foundations, provided the following statement on the impact that the current text would have on the…
Washington Snapshot: One Big Beautiful Bill in the Senate
How does the Senate's version of the budget reconciliation bill affect the philanthropic sector? Find out in this budget reconciliation-focused edition of Snapshot.
Washington Snapshot: Congress looking into NGOs
In this edition of Washington Snapshot, House Homeland Security Committee Chairman Mark Green (R-TN) and Subcommittee on Oversight, Investigations, and Accountability Chairman Josh Brecheen (R-OK) sent letters to more than 200 nonprofit organizations. Plus, Senate committees' budget…
Washington Snapshot: More Budget Reconciliation and the Retirement Fairness for Charities Act
In this edition of Washington Snapshot we share ongoing budget reconciliation updates along with an update on the Retirement Fairness for Charities and Educational Institutions Act. Plus, a new Department of Justice initiative, House Oversight Committee hearing, news from state legislatures, and…
Value of Philanthropy
Download these one-pagers to help show the value of philanthropy in communities across the country.
Generic Value of Philanthropy
Value of Philanthropy in the United States
These documents highlight the value of philanthropy in specific states:
Alabama
Arizona
California
Connecticut…
Permissible Exempt Purposes Under 501(c)(3)
Legal Compliance Guidance
This page outlines the range of purposes that qualify an organization for tax exemption under section 501(c)(3) of the Internal Revenue Code. It explains how the IRS and courts interpret key terms — especially "charitable" — and how those interpretations shape eligibility.
Permissible Exempt…
One, Big, Beautiful Bill Frequently Asked Questions
As the One, Big, Beautiful bill containing the many Republican priorities moves through Congress under the reconciliation process, this page aims to answer frequently asked questions regarding the bill's key provisions impacting the philanthropic sector and charitable giving.
This page will be…