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 Scrivner Award for Creative Grantmaking was established in 1985 to recognize a grantmaker who has demonstrated outstanding creativity. It honors grantmakers who, with a combination of vision, principle and personal commitment, are making a critical difference in a creative way. The award was created as a memorial to the late Robert Winston Scrivner, former staff associate of the Rockefeller Brothers Fund and first executive director of the Rockefeller Family Fund, by a number of his friends and colleagues.

Increasing personal accountability is probably the most effective way to enhance the performance of board members. Here are a few suggestions.

The persistent scrutiny of nonprofit governance has prompted leaders at many types of organizations to take steps to assure that their own houses are in good legal and financial order. For private foundations, this checklist is a good place to start.

This checklist for developing effective grantee relations was prepared by Jane Kendall, president of the North Carolina Center for Nonprofits and a trustee of the Kathleen Price Bryan Family Fund.

In this issue:

  • Council President Responds to Critical New York Times Op-Ed
  • Senate Democrats host Council President for Conversation
  • Thune-Wyden Letter on the Charitable Deduction
  • Budget Agreement Reached
  • Tax Policy Happenings
  • IRS Nominee Promises to Investigate Nonprofit Fraud
  • Trending Critique of Nonprofits and Philanthropy

Read this issue.

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A B C D E F G I J L M O P Q R S T U

Certain definitions are defined by law.

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 December 18, 2015, the IRA Charitable Rollover was passed by Congress and signed into permanent law by the President. 

Upon passage of the bill, Council President and CEO Vikki Spruill remarked:

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.