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.

Bryan Del Rosario, Staff Counsel of Legal Affairs, discusses cyber risk and the law, the crucial role of leadership in managing risk, incident response and designing and implementing a mitigation strategy.
This report from Charities Aid Foundation, Aga Khan Foundation, Charles Stewart Mott Foundation, and the UK Lottery Fund provides detailed data about the culture of giving in Kenya, Uganda and Tanzania.
Council members can receive a 10% discount on all Center for Effective Philanthropy Perception Reports.
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What's new in Washington this week? House Ways and Means Committee; Revisiting Opportunity Zones Designations.
In conversations across the country with foundations leaders who generously helped to crystalize the Council’s vision for the future, one thing was clear. These philanthropic leaders are devoted to the missions and communities they support and are constantly looking for ways to do more.
This paper by the Council on Foundations, BNY Mellon, and Give2Asia explores the opportunities and challenges that face global families as they seek to conduct cross-border philanthropy. From coordinating family strategy to navigating complex tax regimes, global family philanthropy is not a simple feat. However, due to generational change and technological advancements, it’s becoming far more common. This paper equips global families with key considerations and offers recommendations on how to proceed with global family philanthropy in an effective manner.