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 actively asserts its leadership role in the global policy space to ensure a positive regulatory environment for global philanthropy. To do that, the Council develops substantive policy positions on behalf of its members and submits regulatory comments and letters to U.S. policymakers, foreign governments and intergovernmental bodies, and advocates before domestic and international bodies that set policies that impact cross-border philanthropy.

The Council on Foundations supports mandatory electronic filing of Form 990s and publicly-available data about the nonprofit sector, while cautioning lawmakers to involve nonprofits in implementation and ensure adequate data protection.

Several years ago, the IRS began requiring electronic filing, or e-filing, of Forms 990 and 990-PF for certain classes of tax-exempt organizations; it also made e-filing an option for all filers. Many organizations already choose to e-file for the efficiency it affords, and each year increasing numbers of organizations are making the transition.

The Council supports recent efforts by the Department of the Treasury (Treasury) and Internal Revenue Services (IRS) to provide much-needed clarity on the political activities of tax-exempt organizations. However, the Council strongly opposes any new rules that would dampen nonpartisan activities and civic engagement efforts of nonprofit organizations.

Engage With Your Lawmakers Today!

Advocacy and engagement with lawmakers is an essential part of preserving and strengthening philanthropy. It provides an opportunity for you to communicate—in a variety of ways—the positive impact of charitable giving in the lives of their constituents every day, and ensure that they understand how the decisions they make in Washington matter at home.

Many recognize this. From those who do, we hear:

The Council has concerns about proposals in recent years that would expand the scope of the unrelated business income tax.

The Council opposes any policy proposal that would eliminate types of supporting organizations and reduce the variety and flexibility of charitable giving tools available to foundations and donors alike.

THE KNOWLEDGE CENTER

The Knowledge Center is a member benefit, which offers a centralized information hub and access to an experienced team well-versed in foundation management. The Knowledge Center is here to connect you with the right people and resources to help you achieve your mission.

This report offers the most comprehensive information available on staff composition and compensation for U.S. foundations. It contains salaries for 35 full-time positions; allows grantmakers to benchmark compensation against their peers by foundation type, asset size, and region; and offers extensive information on benefits policies and practices. Council members can access the report for FREE!

Read Vikki Spruill's Commentary on the Findings.

All Programming