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.

Do the Sustainable Development Goals (SDGs) matter for real people? In 2015, at the United Nations, all countries agreed on the set of ambitious economic, social and environmental targets to be achieved by no later than 2030, guided by a central motivation to “leave no one behind.” But is the world on track to do so? What are the consequences if it falls short? How many lives are at stake? This paper considers these questions by estimating the extent to which, if recent trends persist, issues and countries will still see people left behind.

How is philanthropy critical in bridging divides?

You can become an impact investor today. This guide created by The Philanthropic Initiative will help you learn the different options you have for aligning your financial assets with your social goals to help for-profit and non-profit social benefit organizations become stronger and more sustainable. If you're an individual, family or foundation intrigued by the opportunities presented through impact investing, this guide will help you get started.

 

If you have any questions, pleae email legal@cof.org.

Topics included regulations like the Foreign Agent Registration Act (FARA), Foreign Corrupt Practices Act (FCPA), US Treasury’s voluntary anti-terrorism guidelines and more.

The Reports present timely information on national laws and regulations affecting philanthropy. Each report was authored by a local expert in partnership with ICNL.

Enacted in January 2017, China’s Foreign Non-Governmental Organisation Management Law (“FNGO Law”) has been interpreted as the clearest evidence of “shrinking spaces” for civil society in China. This paper, by GIGA German Institute of Global and Area Studies, assess the wider implications of the new institutional environment for foreign as well as domestic nonprofit organizations in China.