Inside this Info Center:
- Grants & Nonprofit Info Center
- About the Grants & Nonprofit Info Center
- Grantseeking Basics: Free Library Workshop
- Local Training & Educational Opportunities
- Guide to Using the Grants & Nonprofit Info Center
Grants Databases
Info Guides
Grants Research
- Getting Started
- How to Find Out About Funding
- The Fit-Funding Match
- Local Funders
- Types of Funders
- Grantmaking Public Charities
- Government Grants
- Corporate Philanthropy
- Grantmaker Types of Support
- Requests for Proposals (RFP)
- Financial Aid & Scholarships
- Grants to Individuals
Grant Proposals
Nonprofit Resources
- Starting a Nonprofit
- Boards & Management
- Consultants
- Fundraising
- Program Evaluation & Outcome Measurement
- Finding a Nonprofit
- 990 Forms
- Giving to Charities
- Professional Associations
- Jobs in the Nonprofit Sector
- Starting a Foundation
- Economic Recovery and Nonprofits
The Grants Collection is a Cooperating Collection of the Foundation Center.
Research & Resources
Foundations
On this page:
What is a Foundation?
The Foundation Center has more information. Read more.
Four Types of Foundations and Their General Characteristics
Independent Foundation
Established to aid social, educational, religious, or other charitable activities.
| Source of Funds | Endowment generally derived from a single source such as an individual, a family, or a group of individuals. Contributions to endowment limited as to tax deductibility. |
|---|---|
| Decision-Making Activity | Decisions may be made by donor or member of the donor's family; by an independent board of directors or trustees; or by a bank or trust officer acting on the donor's behalf. |
| Grantmaking Requirements | Broad discretionary giving allowed but may have specific guidelines and give only in a few specific fields. About 88% limit their giving to local area. |
| Reporting | Annual information returns (990-PF) filed with IRS must be made available to public. A small percentage issue separately printed annual reports. |
Company-Sponsored Foundation
Legally an independent grantmaking organization with close ties to the corporation providing funds.
| Source of Funds | Endowment and annual contributions from a profit-making corporation. May maintain small endowment and pay out most of contributions received annually in grants, or may maintain endowment to cover contributions in years when corporate profits are down. |
|---|---|
| Decision-Making Activity | Decisions made by board of directors often composed of corporate officials, but which may include individuals with no corporate affiliation. Decisions may also be made by local company officials. |
| Grantmaking Requirements | Giving tends to be in fields related to corporate activities or in communities where corporation operates. Usually give more grants but in smaller dollar amounts than independent foundations. |
| Reporting | Annual information returns (990-PF) filed with IRS must be made available to public. A small percentage issue separately printed annual reports. |
Operating Foundation
An organization that uses its resources to conduct research or provide a direct service.
| Source of Funds | Endowment usually provided from a single source, but eligible for maximum deductible contributions from public. |
|---|---|
| Decision-Making Activity | Decisions generally made by independent board of directors. |
| Grantmaking Requirements | Makes few, if any grants. Grants generally related directly to the foundation's program. |
| Reporting | Annual information returns (990-PF) filed with IRS must be made available to public. A small percentage issue separately printed annual reports. |
Community Foundation
A publicly sponsored organization that makes grants for social educational, religious, or other charitable purposes in a specific community or region.
| Source of Funds | Contributions received from many donors. Usually eligible for maximum tax deductible contributions from public. |
|---|---|
| Decision-Making Activity | Decisions made by board of directors representing the diversity of the community. |
| Grantmaking Requirements | Grants generally limited to charitable organizations in local community. |
| Reporting | IRS 990 return available to public. Many publish full guidelines or annual reports. |
How to Find Detailed Information on Specific Foundations
Use these resources to find in-depth information on prospective funders.
-
The Foundation's Web site
- About 8,000 foundations have a Web site which will provide detailed information about their giving priorities and past grants awarded. To find a funder's web site use:
- the library's grants databases
- the Foundation Center's Foundation Finder
- a search engine
- Foundations' IRS 990-PF Forms
- These forms are information returns filed annually by U.S. private foundations. They are a valuable source of information on the many foundations that do not have a web site or do not issue annual reports. Information provided on 990-PF forms includes:
- financial data
- brief application guidelines
- names of the foundation's officers and trustees
- list of grants awarded by the foundation
- Annual Reports
- Valuable because they state the mission and philosophy of the foundation and list grants awarded in that year. If a funder does not have a Web site, use Guide to U.S. Foundations, Their Trustees, Officers, and Donors (Call number: 361.7632 G941 Grants), or Foundation Directory Online Professional, to determine if the foundation publishes an annual report, application guidelines, or a program policy statement. You may call, email, or write the foundation for a copy to be sent to you.
- Foundation 1000
- Call number: 361.763 F825o Grants
- Indexed by donors, officers and trustees, subjects, types of support, and geography. Its strength is its in-depth analyses of the 1,000 largest foundations.