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 on Foundations wrote to the Department of Treasury and the Internal Revenue Service (IRS)  to urge them to prioritize several regulations and guidance documents that impact our members. Each year, the Priority Guidance Plan identifies and prioritizes those tax issues that the agencies should address through regulations or revenue rulings, procedures, notices, and guidance throughout the upcoming year.

Interested in taking an important step towards foundation financial management excellence? Is your foundation committed to diversity, equity and inclusion? Regardless of your answers, you will want to join this webinar to learn how your foundation can demonstrate its commitment to diversity and inclusive investment management practices. This webinar will share the Silicon Valley Community Foundation's progress and hear findings from their Investment Manager Diversity Report.

Corporate tax integration (“corporate integration”) is a tax reform topic that Senate Finance Chairman Orrin Hatch (R-UT) has been discussing for some time now. Chairman Hatch has indicated his intent to present a corporate integration proposal by the end of June 2016.

Sharing knowledge with stakeholders is an important part of many nonprofit programs, but what does this look like? To answer this question, the Cornerstone OnDemand Foundation and NTEN: The Nonprofit Technology Network surveyed nonprofits and foundations to understand the most common online learning strategies organizations are using to train their employees, volunteers, and beneficiaries. Join us for this webinar to get an early look at the insights gained from the survey and discover how your organization aligns with others in the sector.

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.

Use these resources in your meetings on the Hill and to promote the work back home. Make sure to check back regularly as updates may be released.

Modern life is full of data—a lot of data. Sometimes it feels simply overwhelming. And that’s especially true in the philanthropic sector. It can feel like our work is simply an endless string of profiles, templates, accounts, applications, and reports. If we aren’t thoughtful about it, the flow of data in philanthropy could be a barrier to effectiveness instead of a way to amplify our impact.

Everything you need to know about foundation law in one easy-to-use, regularly updated guide

The Council on Foundations's Compendium of Legal Resources (“Compendium”), is a comprehensive guide to foundation law for the non-lawyer. It is easy to use, self-directed, and regularly updated.

The Council on Foundations partnered with the National Human Services Assembly to provide our members access to the PurchasingPoint® program. PurchasingPoint® is an exclusive discount program for nonprofits that leverages group buying power to access significant savings from your vendors you use every day.