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. 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.

The Council on Foundations today announced the launch of an executive-in-residence program to support its new strategic direction. The program will leverage the expertise of executive-level leaders to shape new areas of work that advance the Council’s long-term goals of supporting philanthropy to be a trusted partner in advancing the greater good.
The Accelerating Charitable Efforts (ACE) Act would decelerate the expansion of charitable giving by adding complexity for foundations and donors and making it harder for philanthropy to address emerging and long-term challenges.
On June 9, 2021, Senators King (I-ME) and Grassley (R-IA) introduced the Accelerating Charitable Efforts (ACE) Act. The bill modifies existing rules relating to donor advised funds (“DAFs”), creates an excise tax on sponsoring organizations, and makes certain changes to the rules governing private foundations. The Council on Foundations opposes the ACE Act because, in its current form, the Act would do the exact opposite of decelerate the expansion of charitable giving in the United States.
2021 HR Retreat Sponsorship Opportunities
Schedule for the 2021 HR Retreat.
Registration for the 2021 HR Retreat
Working Group for the 2021 HR Retreat.
Today, the Council on Foundations announced a new strategy that sets forth a 20-year direction heading for the organization. Motivated by a vision of philanthropy as a trusted partner in advancing the greater good, the Council’s new strategic direction challenges philanthropy to make progress on a set of key outcomes.
As organizations continue COVID-19 response efforts, HR leaders in philanthropy are thoughtfully introducing innovative practices about returning to work, while coping with new and complex challenges. Join the Council and CHANGE Philanthropy for a facilitated, small-group dialogue to explore the implications of a returning workforce to the office.
Native Americans are a richly diverse and growing population, but as an ethnicity, they are disproportionately affected by disasters. This reality is true for those who live on reservations and in urban areas. And yet, Native Americans are greatly underfunded by philanthropy: From 2002 to 2016, large U.S. foundations gave, on average, 0.4% of total annual giving explicitly for Native American communities and causes