Public Foundations

Public foundations are grantmaking public charities that gain their funds from a variety of sources, which may include foundations, individuals, corporations, or public entities. Public foundations may engage in fundraising, and may seek broad public financial support. They may or may not have endowments. There is no legal definition of a public foundation, but most dedicate a significant portion of their annual budgets to grantmaking. Most community foundations are also grantmaking public charities.

Since public foundations may be defined in different ways, and there is no official IRS or legal definition of public foundations, it is difficult to arrive at statistics that are fully representative of the field.

Below is everything on our site for public foundations. You can use the filtering options on the right to narrow these results.

Summit Partners

The Council would like to thank all of our partners for their support of the 2015 Endowments and Financial Services Summit.


Education Partner


TIAA-CREF Institute

https://www.tiaa-crefinstitute.org/public/institute

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.

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

THE KNOWLEDGE CENTER

The Knowledge Center is an invaluable member benefit that offers a centralized hub to access tools, resources, and information. Curated by an experienced team well-versed in the philanthropic landscape, the Knowledge Center provides:

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Contact your lawmakers about Current Legislation and
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Current Legislation:

Ask your Senators to Co-Sponsor the CHARiTY Act

The policy issues that impact philanthropy are wide-ranging. The Council’s team of policy and legal experts regularly monitors and tracks proposals impacting individual giving incentives, tax code provisions that impact the business operations of foundations, IRS regulatory proposals, Administrative actions, policies affecting cross-border philanthropy, public-philanthropic partnership developments, and much more.

Our issue pages include the latest developments on policies that will impact your foundation’s work, including: