Publications

Shifting Practices, Sharing Power?

We surveyed 250 foundation leaders and conducted more than a dozen in-depth interviews to assess how the sector is changing in three ways: resourcing, priorities, and internal operations. Across all three, we found shifts in practices yet few examples of increases in power sharing.

Balancing Purpose, Payout, and Permanence Thumbnail

This Strategy Guide invites you to reflect more deeply on how your foundation chooses to balance the four factors of Purpose, Conditions and Trends, Time Horizon, and Assets for Mission, especially in times of greater crisis or opportunity. It leaves the final decision to you, without judgment for your payout amount, lifespan, or mission.

Report Cover

This chapter of Mastering Foundation Law reviews how U.S. public charities, private foundations, and corporations can provide hardship relief funding to communities and individuals, including to employees of a particular company, in the wake of natural and man-made disasters.

Navigating Mergers & Acquisitions Cover

The Navigating Mergers and Acquisitions report is a roadmap providing key considerations and best practices for corporate philanthropy leaders managing portfolios during a merger or acquisition.

This chapter of Mastering Foundation Law reviews what foundation managers need to know about state-level regulations of fundraising: why and how states regulate fundraising; the basic requirements for compliance; and practical challenges that impact the day-to-day fundraising operations of charitable organizations.

Global Family Philanthropy: Exploring Key Considerations for Giving Across Borders

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.

2019 Grantmaker Salary and Benefits Report: Board Compensation Tables Cover

The 2019 Board Compensation Tables provide foundation board and staff with the tools they need to benchmark their board compensation policies and practices against peers in the field. This report contains data collected through the Council's 2019 Grantmaker Salary and Benefits Survey and presented by foundation type, asset group, and U.S. Census region.

2019 Grantmaker Salary and Benefits Report Cover

This report provides salary, benefits, and diversity data for full-time staff at U.S. foundations to aid in budget planning and personnel practice benchmarking.

The CCSF report is the field’s most comprehensive and authoritative study on investment and governance policies and practices. The 2018 CCSF studied over 230 private and community foundations that represent over $89.3 billion in assets.

International Grantmaking: A Guide for Funders Making Grants Outside the United States

Making grants to institutions outside the United States is challenging and rewarding.This chapter of Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources focuses on the various legal and technical requirements necessary to comply with the U.S. law and regulations concerning grants to non-U.S. organizations.

2018 Grantmaker Salary and Benefits Report Cover

This report provides salary, benefits, and diversity data for full-time staff at U.S. foundations to aid in budget planning and personnel practice benchmarking.

State of Global Giving by US Foundations 2011-2015 report

The Council on Foundations and Foundation Center analyzed how US foundations supported international communities, non-profits, and programs between 2011 and 2015 for our report, The State of Global Giving by U.S. Foundations: 2011-2015. In addition to a detailed analysis of trends by issue area, geographic region, population group, and donor strategy, this analysis also relates these trends to key events and developments, including the adoption of the Sustainable Development Goals, the spread of Ebola in West Africa, and the increasing legal restrictions faced by civil society in countries around the world.

Fiscal Sponsorship

Fiscal sponsorship provides a valuable tool for charitable entrepreneurs to realize their vision by working with an established charity that takes in tax-deductible donations and private-foundation grants to fund their charitable activities. This chapter of Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources focuses on the basic elements of fiscal sponsorship, the predominant models and their relative advantages and disadvantages, and the mechanical aspects involved.

Legal Considerations for Corporate Foundations

Many businesses set up related charitable organizations for the purpose of engaging in philanthropic endeavors supported by the company. Because the funding for these charitable organizations is derived primarily from contributions from the business, these entities typically are unable to qualify as public charities and instead qualify as private foundations. This chapter of Mastering Foundation Law explores the special issues faced by corporate foundations as a result of their close relationship with their founding business.

2017 Grantmaker Salary and Benefits Report Cover

This report provides salary, benefits, and diversity data for full-time staff at U.S. foundations to aid in budget planning and personnel practice benchmarking.