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.

This is the Council on Foundations team reporting from the 33rd Annual Representing and Managing Tax-Exempt Organizations Conference. This conference is the best-attended EO conference in the United States, and we are thrilled to see so many of our members and colleagues here.

What is corporate integration?

Corporate integration is a way of addressing the issue of “double taxation” on corporate income. Under our current system, corporate income is taxed at two levels: the level of corporate profits and the level of shareholder dividends.

I have attended a lot of conferences over the years and have always felt driven to go to as many sessions as possible, to gather information and knowledge to bring back to my colleagues at the Maine Community Foundation. This time around was no different: I set out to get the latest on National Standards, to explore issues related to endowed philanthropy, to learn how community foundations and United Ways can do more together.

In this week's Washington Snapshot:

Earthquakes rocked Ecuador, Japan, and Myanmar this past weekend, affecting thousands, and reminding all of us how vulnerable communities are to external disaster shocks.

In this week's Washington Snapshot:

America’s workforce is challenged with adapting to demands for new skills and additional training as technology continues to influence all facets of the working world. Job descriptions are morphing to meet needs as companies stay competitive in the global marketplace.

Foundations can play an important role in assisting communities and institutions as they continually adjust their sights to ensure that Americans remain strong, capable team members and leaders while companies and organizations keep pace with the ever-changing landscape.

Maria Teresa Kumar grew up in Sonoma, Calif., a daughter of an immigrant field worker, and spent childhood summers in strife-torn Colombia during the drug wars and days of narcos. Shiza Shahid was raised in Islamabad, Pakistan, and was witness to the growing takeover of the Taliban before accepting a scholarship to Stanford University.

United States Deputy Secretary of Housing and Urban Development Nani A. Coloretti addressed the annual conference Sunday to describe the federal government’s multi-pronged effort to support American communities and how HUD has developed new strategies in meeting the challenges of today’s population.

It would be natural to assume that HUD would be focused on the “Place” aspect of our conference’s trio of themes -- “Identity, Purpose, Place” -- but Deputy Secretary Coloretti stressed the interconnectivity of all aspects of people’s domestic life and HUD’s role in it.

Executive Director of Thunder Valley Community Development Corporation Nick Tilsen described the struggle of America’s indigenous people both through history and through today’s world. Tilsen remarked how during both periods in history, differing views of the world adversely affected his indigenous peoples’ community.

The perspective of Tilsen’s native Lakota tribe is one of the world being a delicate interrelated network of all resources and living things which opposed the country’s new settlers and their motive of manifest destiny.