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.

This is a summary of the first bill Congress passed to help with the effects of the coronavirus outbreak. This guide highlights the specific provisions of that bill that may impact the charitable sector.
Since the Coronavirus was introduced into the United States over two months ago, Congress has passed three separate packages to address a wide variety of issues and support the health care sector, businesses, individuals and families. While a majority of the relief will target businesses, individuals, families and health care, certain provisions in each bill have relevance to the charitable sector. We have summarized each bill and highlighted the specific provisions that may impact the charitable sector.
An explanation of the benefits for small businesses and tax-exempt organizations in the CARES Act, the $2.2 trillion COVID-19 stimulus bill. Includes a breakdown of the Paycheck Protection Program, Economic Injury Disaster Loans, Employee Retention Credit, and Delay of Payroll Tax Remittance.
Making grants outside of the United States can be complicated even when there isn’t a global pandemic. COVID-19 impacts communities in different ways and while some countries have robust public health systems, others do not. Additionally, governments are responding in vastly different ways in how they combat the outbreak. Knowing what is happening locally, and what the needs are, is going to be vital to any effort.
Philanthropy is undertaking massive efforts in this country to more effectively collaborate and coordinate quickly among various funders, stakeholders and community partners in response to COVID-19—and all without the power of convening in person. In this time of crisis, what do we need to do differently to more effectively align our resources and better serve community?
From COVID-19 and the CARES Act to the November election – how will philanthropy be impacted? The Council on Foundation’s 2020 Public Policy Summit will engage foundation leaders from around the country to learn from peers, policy experts and government leaders about the most pressing policy issues of the day.
The 2020 HR Retreat, co-hosted by the Council on Foundations and CHANGE Philanthropy, is a unique opportunity to learn, share and grow with other culture, talent and HR leaders in philanthropy. This event is for those committed to fostering a work force and institutional culture rooted in diversity, equity and inclusion.
In This Week's Edition of Snapshot: News from the Council; Congress Passes COVID-19 Bill; Executive & Regulatory Affairs Updates, and Happening in the States.
What is in the $2 trillion COVID-19 economic stimulus bill that passed Congress on Friday, March 27? How will the bill impact the philanthropic sector? Join this policy briefing to hear top experts explain what you need to know in order to support your operations and the work of your grantees.
In these unprecedented times, grantors may decide that converting previously awarded project-specific grants to general operating grants is the best way to support grantees and enable grantees to respond to the needs of their respective communities. Use this sample replacement general operating support agreement to revise or amend your grant agreements.