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 submitted comments to the Department of Treasury regarding the Form 990. These comments highlighted elements of the Form that our Legal Affairs team receives inquiries about most often, and that we've found to create issues for participants of our National Standards for U.S. Community Foundations® program.

Beginning in 2014, there has been a spike in the number of refugees arriving in Europe who are fleeing countries in conflict. During 2015, the number of arriving refugees has already more than doubled the amount of refugees who came to Europe in all of 2014. The unprecedented movement of people around the world has created the highest number of displaced persons since World War II. More than half of registered refugees are children and youth. Nearly 400,000 refugees, often arriving on smugglers boats across the Mediterranean Sea, have arrived in Europe in 2015.

Some people are drawn to snow-covered mountain peaks, others to the lush canopies of forests a meandering river, a shimmering plain. For me it is the call of the sea. The endless horizon brings me peace and each wave  a grace note in our ecosystem’s symphony. It is the sea where I go to think, to connect, and to be.

As I've read and watched others' reflections on the tenth anniversary of Hurricane Katrina's destruction of a great American city, I'm compelled to tell some of my story. New Orleans is not a place where I practice grant making or convening, but it is a place near and dear to my heart, one I've visited for over forty years -- Mardi Gras, Halloween, Christmas, the New Year, jazz fest, Sugar Bowl, Council on Foundations' conferences. I have celebrated all of these in New Orleans.

This piece was originally published in the Los Angeles Times on August 16, 2015.

Bipartisan consensus around criminal justice reform is growing nationally with more foundations increasing their efforts to change the way we think about prisons and public safety. As this issue continues to gain momentum, we ask how can philanthropy take a leadership role in reforming the criminal justice system in America?

Join the Council on Foundations for a Twitter Chat, Wednesday, August 26 from 12-1 PM ET, as we explore these important questions together.

The Foundation HR Alliance is a newly-established forum for private foundations to connect and have ongoing dialogue around human resources issues of great importance: compensation, benefits, performance management, talent management and leadership.