2015 Membership Dues Schedule

The Council uses a three-year rolling average of assets and grants to calculate membership dues. For new members, the Council uses data for the three most recent years.

Private, Community, Public, Tribal*
and Operating Foundations

Pass-Through and
Spend Down Foundations**

 
If assets are: If grants are: then membership dues are:
less than $4.5 million less than $450,000 $500
$4.5 million to $296.9 million $450,000 to $29.69 million $117.50 per million in assets or per $100,000 in grants for pass-through and spend down foundations
$297 million to $399 million $29.7 million to $39.9 million $35,000
$400 million to $799 million $40 million to $79.9 million $40,000
$800 million to $1.9 billion $80 million to $199.9 million $45,000
$2 billion or more $200 million or more $55,000

*Dues for tribal philanthropic programs are calculated based on assets or grants of the tribal philanthropic program or entity itself, and not the overarching tribe under which it is established.

** Pass-through and spend down foundations include any private foundation where assets do not reflect grantmaking levels.

Corporate Grantmakers

If assets are: Or, if grants exceed 10%
of assets and grants are:
then membership dues are:
less than $4.5 million less than $450,000 $500
$4.5 to $105.9 million $450,000 to $10.59 million $117.5 per million in assets
or per $100,000 in grants if grants exceed 10% of assets
$106 to $199.9 million   $10.6 to $19.9 million $12,500
$200 million or more $20 million or more $15,000

Non-US Foundations

If assets are:   if annual grant budget is:  then membership dues are:
less than $10 million (USD)  AND    less than $500,000 (USD) $500 (USD)
$10 million (USD) or more  OR  $500,000 (USD) or more $1,000 (USD)

Member Dues Policy

Membership in the Council on Foundations is on a calendar year basis. Membership dues may be rounded to the nearest $10. The minimum payment is $500 and for purposes of completing Forms 990 or 990-PF, all dues in excess of the $500 minimum may reasonably be reported as a grant rather than an administrative cost. The Council will provide an annual statement substantiation to corporations for dues paid on behalf of corporate giving program members or combined corporate foundation and giving programs members indicating the amount of the dues contribution that qualifies as a charitable deduction for federal income tax purposes.