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.

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.

Please join the Council on Foundations and WINGS  for a webinar about the shrinking space for philanthropy and civil society globally. 

Join the Council on Foundations, nonprofit media organizations, foundations, journalists, academics, and other stakeholders for a conversation about the role of nonprofit media in fostering a vibrant civil society in local communities.

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.

Stephanie Bell-Rose, Senior Managing Director of the TIAA-CREF Institute, shares the Working Group's vision of the Endowments and Financial Services Summit.

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.