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.

These sample messages are in support of:

  • Permanently extending the 1) IRA Charitable Rollover, 2) enhanced deduction for contributions of food inventory, and 3) enhanced deduction for contributions of conservation easements;
  • Expanding the IRA Charitable Rollover to allow gifts to donor advised funds;
  • Simplifying the private foundation excise tax to a flat 1%.

Find contact information for your Member(s) of Congress.

The Healthy, Hunger-Free Act of 2010 authorizes funding for federal nutrition programs including:

As part of the Council’s global philanthropy program, this members-only conference call on July 1, 2015 provided an overview on policy developments in Mexico that are impacting the flow of U.S. philanthropy into the country. On the call, expert speakers delved into the implications for funders of a new anti-money laundering law, changes to the Mexican tax code, and the consequences of the U.S.-Mexico trade agreement.

Foundation recordkeeping is an inherently dull topic—unless it’s done wrong. The foundation manager who has not kept adequate documentation regarding expenditure responsibility grants will surely find an IRS audit more exciting than he might like. Similarly, a foundation manager confronted with a trustee succession battle will find the situation even more nerve-racking if she cannot put her hands on copies of the minutes of the meeting held years ago at which the succession issue was addressed and resolved.