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. Due to the large number of resources on our website, we highly recommend you use the site navigation or the search feature to find what you are looking for.