Private Operating Foundations

Operating foundations are private foundations that use the bulk of their income to provide charitable services or to run charitable programs of their own. They make few, if any, grants to outside organizations. To qualify as an operating foundation, specific rules, in addition to the applicable rules for private foundations, must be followed.

Below is everything on our site for private operating foundations. You can use the filtering options on the right to narrow these results.

The Council has actively supported extending and expanding the IRA charitable rollover since its inclusion in The Pension Protection Act of 2006 (PPA). As of June, 2015, the IRA charitable rollover is not yet available for 2015 gifts. Congress has not extended the provision past 2014, though the Council is aggressively advocating for the provision to be passed quickly into permanent law to eliminate the need for annual extensions.

On November 20, in conjunction with the Charitable Giving Coalition’sProtect Giving Day,” Senators John Thune (R-SD) and Ron Wyden (D-OR) issued a letter in full support of the charitable deduction. This letter is a perfect example of the growing bipartisan support for preserving the full value of the charitable deduction.

A factsheet on disability from the Disability Funders Network.

From The Chicago Community Trust, this white paper challenges all of us with a set of thoughtful recommendations to realize our promise for the full inclusion of people with disabilities in our communities, our schools and our workplaces.

From The Chicago Community Trust, this guide is for all nonprofit organizations that share The Chicago Community Trust's commitment to diversity:

Audits are everywhere these days. Consider:

From the Center for Effective Philanthropy, most of foundations’ efforts to contribute ‘beyond the money’ has little beneficial impact on grantees. More than Money: Making a Difference with Assistance Beyond the Grant reveals that only when foundation staff provide assistance beyond the grant in one of two ways do grantees report a substantially more positive experience with their funders. Three exemplary foundations are profiled: Hartford Foundation for Public Giving, Winter Park Health Foundation, and the Wallace Foundation.

From Grantcraft: whether it's introducing new ideas into your foundation or offering constructive feedback to a grantee, grantmakers can develop personal strategies to meet the "soft" challenges of grantmaking. Effective personal strategy helps practitioners use their understanding of self and role - as learner, analyst, bridge builder - to manage the tensions that come with the job. In this guide, contributors discuss the elements of personal strategy and how it helps grantmakers to leverage their strengths in service to their objectives.