Council on Foundations

Council on Foundations
Name	Council on Foundations
Type	nonprofit association
Founded	1949
Headquarters	United States
Location	Washington, D.C.
Area served	United States
Focus	Philanthropy, grantmaking, nonprofit sector

Contents

Council on Foundations The Council on Foundations is a nonprofit association that serves grantmaking foundations and corporations. It connects philanthropic leaders from legacy institutions like Carnegie Corporation of New York, Ford Foundation, Rockefeller Foundation, and Gates Foundation with practitioners from entities such as John D. and Catherine T. MacArthur Foundation, Robert Wood Johnson Foundation, W.K. Kellogg Foundation, and Andrew W. Mellon Foundation. The organization engages with policy actors including United States Congress, Internal Revenue Service, Department of the Treasury (United States), and stakeholders like Philanthropy New York and European Foundation Centre.

History

Founded in 1949, the organization emerged amid post‑World War II reconstruction debates involving parties such as United Nations Relief and Rehabilitation Administration, Marshall Plan, Truman Administration, and philanthropic leaders from Rockefeller Foundation and Carnegie Corporation of New York. Early twentieth‑century precedents included actors like Andrew Carnegie, John D. Rockefeller, Philanthropy Roundtable, and reform debates tied to the Taft-Hartley Act. In the 1960s and 1970s the body interacted with institutions such as Johnson administration initiatives, civil rights organizations including NAACP, and policy commissions like the Kefauver Commission. During the 1980s and 1990s it engaged with regulatory developments involving the Internal Revenue Service, the Tax Reform Act of 1986, and networks like Grantmakers for Effective Organizations and Independent Sector. In the 2000s and 2010s the organization coordinated responses alongside actors such as Obama administration, Philanthropy New York, Bill & Melinda Gates Foundation, and international partners including European Foundation Centre.

The organization's mission aligns with practices advocated by legacy funders including Ford Foundation, Rockefeller Foundation, and Carnegie Corporation of New York while responding to contemporary issues addressed by Ford Foundation program officers, MacArthur Foundation fellows, and networks like Council on Michigan Foundations. Activities span professional development connected to Grantmakers for Effective Organizations, convening forums akin to Skoll World Forum, and research collaborations with entities like Urban Institute, Brookings Institution, RAND Corporation, and Aspen Institute. It promotes standards that intersect with regulatory frameworks from the Internal Revenue Service and legislative priorities in the United States Congress, and partners with advocacy coalitions such as Independent Sector and Philanthropy New York.

Governance follows a board model with trustees drawn from foundations such as John D. and Catherine T. MacArthur Foundation, W.K. Kellogg Foundation, Andrew W. Mellon Foundation, Robert Wood Johnson Foundation, and corporate foundations linked to Bank of America and JPMorgan Chase. Membership includes private foundations, community foundations like The Boston Foundation, corporate grantmakers such as Citi Foundation, and family foundations associated with figures like Gates family and Rockefeller family. The board interacts with standards bodies including Council on Nonprofits and consults legal advisors experienced with Internal Revenue Service rulings, state attorneys general offices such as the New York Attorney General and national associations like National Council of Nonprofits.

Programs include leadership development similar to fellowships at MacArthur Fellows Program, convenings reminiscent of Skoll World Forum and Aspen Ideas Festival, and grantmaking best practices drawn from research at the Urban Institute and Brookings Institution. Initiatives address diversity and inclusion in partnership with networks like Grantmakers for Effective Organizations, disaster philanthropy coordination similar to efforts by Red Cross, and international grantmaking forums linked to European Foundation Centre and Africa Grantmakers' networks. Training and certification programs operate alongside academic collaborations with institutions such as Harvard Kennedy School, Columbia University, Stanford Social Innovation Review, and Yale School of Management.

Advocacy efforts involve engagement with the United States Congress, Internal Revenue Service, Department of the Treasury (United States), and state regulators including the New York Attorney General on matters like tax policy, regulatory compliance, and charitable deductions disputes that reference the Tax Reform Act of 1986 and subsequent legislation. The organization files amicus briefs and policy statements alongside partners such as Independent Sector, National Council of Nonprofits, and major philanthropic actors like Gates Foundation and Ford Foundation on issues intersecting with cases before courts like the Supreme Court of the United States. It also participates in international dialogues with the European Foundation Centre and multilateral forums involving United Nations initiatives.

Revenue derives from membership dues paid by institutions including Carnegie Corporation of New York, Robert Wood Johnson Foundation, W.K. Kellogg Foundation, corporate members like Bank of America and Citi, and program service fees similar to those used by Independent Sector. Financial oversight aligns with auditing practices used by large nonprofits advising firms such as Deloitte, Ernst & Young, and KPMG. Endowment practices and grant receipt policies reflect standards used by foundations like Andrew W. Mellon Foundation and John D. and Catherine T. MacArthur Foundation, and reporting conforms to filings with the Internal Revenue Service and guidance from state philanthropic regulators.

Category:Philanthropy organizations in the United States