Frequently Asked Questions

The National Standards Accreditation Seal is an achievement recognizing accountability, transparency, and excellence by a community foundation. Community foundations that achieve National Standards accreditation have submitted a lengthy and rigorous assessment reviewed by peers and official program-trained reviewers in evaluations that take up to one year. Accreditation represents the rigorous levels of scrutiny applied by federal and state regulators to community foundations across the country. Achieving accreditation does not supplant direct engagement with lawmakers but works to strengthen outreach by underscoring that as an accredited institution, lending credibility to the community foundation. Earning the National Accreditation Seal makes a community foundation distinct from other institutions. Community foundations use National Standards accreditation to distinguish themselves from entities that provide similar services. When community foundations work together regionally or nationally to raise awareness of their unique value, National Standards accreditation assures all participants that they have met the same benchmarks for quality in operations and service.

The National Standards Accreditation Program is for community foundations. Unlike private or corporate foundations that typically receive resources from a single source (e.g. a family or a company), community foundations are supported by a broad base of community members who bring together and leverage the financial resources of individuals, families, and businesses in support of people in the communities they serve. Community foundations that receive accreditation have met specific benchmarks for quality in operations and service that help distinguish them from entities providing similar services.

92% of the nation’s largest community foundations participate in the National Standards program, and there are more than 500 accredited community foundations in the United States alone.

Community foundations of all sizes use National Standards as a guide to establish legal, ethical, effective practices that withstand the scrutiny of donors and regulators. With National Standards as a base, community foundations establish high levels of operational integrity, and seek distinction among other organizations in the rigor with which they follow the law and earn donor confidence and public trust.

Skepticism about institutions is earned by some and unfairly applied to many. The dollars set aside for charity are limited and precious. Where misinformation and rumors run rampant, there can be no doubt about the level of care that accredited foundations apply to money that is meant to help others. The National Standards Seal helps donors and their professional advisers recognize and choose community foundations as a sound place to give and make a difference.

To qualify, a community foundation must be recognized by the IRS under Code sections 501(c)(3), 509(a)(1), and 170(b)(1)(a)(vi). This information confirms that a community foundation is a publicly supported charity that operates exclusively for charitable purposes. Applicants must also be in good standing with federal and state regulators and meet the National Standards definition of a community foundation as stated in National Standard 1.

The list is growing all the time. All accredited organizations by state can be found on the Community Foundation Locator.

The values of a community are expressed in the investments of its most treasured institutions. National Standards accreditation elevates the promise from a community foundation to its partners and neighbors to raise their priorities as its own in the best ways it can, while embracing the scrutiny of elected leaders and regulators.

National Standards Accreditation stands for:

• Accountability: IRS tax code is intricate and complicated. National Standards Accreditation proves that the foundation not only exceeds federal requirements but is fluent in best practices for recordkeeping, reporting, and in making prudent investments.
• Responsiveness: An accredited community foundation is nimble and creative in responding to community needs and uses funds solely for qualified charitable purposes.
• Integrity: National Standards Accredited Foundations have demonstrated the foundation’s board and staff manage the operations and assets of the foundation independent of third-party influence.
• Equity: Community foundations that achieve National Standards accreditation have proven their resources represent the diversity of citizen support.
• Engagement: Community foundations stand shoulder-to-shoulder with their neighbors and partners in the communities where they operate and National Standards Accreditation emphasizes the connectedness, commitment and leadership to those they work with and support.

For more information on the value of accreditation, watch our most recent webinar.

Community foundations use National Standards to promote self-regulation in a manner viewed positively by legislative and regulatory staff and state charities officials, which have increased its scrutiny of charities, especially those offering donor-advised funds. The National Standards staff and board members meet with policymakers and regulators to explain the rigor of the program and that the majority of community foundations engage in self-regulation through accreditation.

2015 Revisions

1. Clarity, Sample Documents, and Checklists
   Overtime, it became unclear what actually passed Standards, but we are working with you to fix this.

   • We separated the legal requirements from the organization effectiveness requirements.
   • We are offering new and updated resources. Policy samples now include coversheets with law, best practices, and common mistakes.

2. Online Assessments 
   The online assessment gives community foundations the chance to:

   • Confirm compliance with the full National Standards.
   • Annual updates to accreditation will only ask about changes in your policies or the law.

3. Streamlined Standards
   The Standards Action Team rigorously reviewed the National Standards and found the redundancies.

   • The new Standards retain the same level of rigor without the extra hoops to jump through.
   • New Standards are added to reflect changes to our work, like using social media.

4. Up to 60% Time Savings
   Streamlined National Standards, new samples, online submission, and easy annual updates saves community foundations time and money:

   • Minimize staff time spent on accreditation without jeopardizing the program’s integrity.
   • Spend more time on the work that impacts your community.

5. Easy to Budget
   Because accreditation will be updated annually, the cost of the program is now spread out over years. The initial online submission is $1,250 and annual renewal is $1,000 (subject to inflation).

2017 Revisions

In January 2017, the National Standards accreditation announced a new requirement for accreditation - a grant activity policy. This change was recommended by an advisory committee and accepted by the Council on Foundations and National Standards Boards of Directors. The rationale behind the policy was to demonstrate that community foundations work with donors to activate their giving rather than the incorrect perception that money is accumulated without charitable purpose over time in donor advised funds and endowments. The Council on Foundations legal team drafted a sample policy that is available in the Shared Library in the accreditation assessment.

The National Standards Seal and the Marketing Toolkit make it easy for your community foundation to share its achievement with the community. If you don't know your login, please email membership@cof.org for access to the toolkit. You do not need to be a member of the Council on Foundations to have access to the toolkit.

A community foundation is a tax-exempt, nonprofit, autonomous, nonsectarian philanthropic institution. Community foundations are focused locally and supported by local citizens with long-term goals of:

• Building permanent funds established by many separate donors to carry out charitable interests
• Supporting broad-based charitable interests and benefitting residents of a defined geographic area
• Serving in leadership roles on important community issues

Community foundations play a key role in identifying and solving community problems. In 2013, community foundations gave an estimated $5.2 billion to nonprofit activities in fields that included health and human services, the environment, education and disaster relief.

Watch this video to learn more

Foundations are nongovernmental, tax-exempt organizations with a principal fund managed by trustees or directors. Foundations maintain or aid charitable, educational, religious, or other activities serving the public good, primarily through the making of grants to other nonprofit organizations. Private foundations typically obtain funding from a single source such as an individual, family, or corporation. Community foundations are supported by a broad base of community members who bring together and leverage the financial resources of individuals, families, and businesses in support of people in the communities they serve. There are more than 750 community foundations in the United States and more than 1,800 worldwide.

A “nonprofit” is an umbrella label that describes an organization where income is used for charitable or public interest rather than the private benefit or gain of any private individuals or shareholders. It is widely used to characterize a variety of charitable and non-charitable organizations, but is often used in a general manner to refer to charitable organizations.

Donors to community foundations can donate in several ways, including bequests and living trusts, and are invested in perpetuity. The investment earnings are then distributed to qualified organizations or causes.

Typically, donors to community foundations are residents interested in supporting challenges and/or opportunities of the local community.

Donors and the governing body - its Board of Trustees or Board of Directors. The nature of a community foundation is to reflect local needs and priorities and donors support local priorities with their gifts.

Community foundations staff have in-depth knowledge of the issues, opportunities, and resources that shape the community, enabling them to play a key role in solving community problems, while helping donors learn more about local needs in order to make their giving as effective as possible.

A community foundation's governing body (e.g. its Board of Trustees or Board of Directors) maintains oversight and control of its funds. At the federal level, the IRS administers and enforces regulations on all nonprofits, including community foundations.

You can find community foundations in your area using the Community Foundation Locator. 

The United States Internal Revenue Service (IRS) administers and enforces regulations on community foundations and all nonprofits. 

No, the two are separate. However, there are distinct benefits for each. 

• The National Standards accreditation provides in-depth staff and board training and some sample documents. 

• The Council on Foundations provides in depth resources such as board job descriptions and training on how to engage in different forms of community leadership such as impact investing, becoming an anchor institution (placemaker), and setting up disaster philanthropy in your community.

Further, while the National Standards team can address some legal questions about your sample documents, the Council's legal team answers questions about interactions with donors, questions of how to use variance power, implementing scholarship programs, and so much more. These resources are unique Council membership benefits. In 2016, the Council invested $250,000, and its investments include the initial costs necessary to create the online assessment.

A community foundation’s fee for a 3-year accreditation period is $3,250, with the option to pay in installments of $1,250, $1,000, and $1,000 over the course of 3 years. 

To ensure that everyone receives a fair and consistent review for compliance, the review process is rigorous and reviewers are well trained. The fees paid by a community foundation help defray costs incurred during this process, which include minimal reviewer stipends, consultant costs, accreditation technology and software, and other operating costs.

First time National Standards accreditation can take between 6-8 months. The first review takes three months followed by several rounds of reviews for supplemental materials that traditionally take a few months each. The National Standards Board is constantly looking for ways to improve and streamline the process so that it is shorter in duration for applicants.

As of 2021, If your community foundation is approved for accreditation, your accreditation is valid for three years. Accredited organizations are encouraged to review their initial online assessment at least three months before their accreditation renewal date in order to update and submit any information that has changed.

For community foundations that were last accredited via the paper submission process, we recommend submitting your accreditation renewal assessment 8-12 months prior to your renewal date to avoid a lapse in accreditation status.

Once you establish an account in the online application system, you will have access to resources that give examples and help navigate the process.

These can be found through the "documents" tab by clicking the "shared" icon on the right side of the screen. 

Yes. Once we create your account in the online application system, you will have access to resources that give examples and help navigate the process.

With an active account, you will have access to:

• Sample documents - The Council on Foundations legal team provides high quality, vetted sample policies and procedures specifically tailored to community foundations.
• Helpful Hints - Each sample document is accompanied by a cover sheet of helpful hints to help you think through what your policies and procedures should include and why.
• E-Learning - For webinars or program updates, you can check out our The Program page.

To request an account please email us at submissions@cfstandards.org. 

Start early:

Identify a point person and begin asking other key staff to familiarize themselves with National Standards a year or more in advance of your expected submission date (and that date should be 8-12 months prior to the expiration of your current accreditation). You’ll need time to review, create and compile the needed information and documents.

There are no dumb questions:

The National Standards website is a valuable resource. The website contains many sample documents and helpful hints. Support staff would rather help you in advance of your submission than engage in a long process of submissions and supplemental reviews. Use the knowledge and experience available to you.

Samples:

The sample policies provided within the online application system are an amazing resource. Be aware, however, that if it appears policies have been adopted without careful editing, discussion, and board review to ensure applicability to your individual community foundation, it will raise questions in review.

You can’t go back to the future:

Reviewers are required to find evidence that your board/ community foundation has adopted the policy. This might require submission of minutes documenting approval of the policy or, in the case of an IRS Form 990, either submitting a copy of an amended filing or a copy of the next year’s Form 990.

Read instructions carefully:

For some Standards, your community foundation is required to have a policy even if you don’t currently conduct that activity (such as availability of a Form 990-T or excess business holdings in donor-advised funds).

Embrace consistency:

Use a consistent format for fund agreements. Incorporate policies and terms and conditions by reference where possible, but submit every sample agreement in full – with all applicable addendums, exhibits or appendices.

Cross-check:

Reviewers look at all the information submitted. If you state you don’t offer scholarship funds and a reviewer notices the John Smith Scholarship Fund in your fund list, questions and requests for additional information will follow. Submit based on what is actually in place or what your organization would offer.

Integrity:

The process for submitting your information for Standards has been moved to the cloud, streamlined and improved. There are lots of yes and no questions, and if the answer is “no” your submission cannot go forward. Don’t say “yes” based on aspiration – only on reality.

Excellence:

National Standards are a great learning tool for your board and staff. Compliance with these standards represents a level of excellence your community foundation and board should be proud of. Set that tone as you approach this process. Enjoy the process!

Practical advice:

• Number pages within documents
• Highlight key elements, such as the pertinent parts of board minutes or policies (and make sure the highlights translate to your scanned version)
• Keep copies (paper or electronic) of EXACTLY the same version of documents as those you submit.
• For yes/no questions, keep an internal document referencing the policy or evidence upon which your answer was based. This will be a crucial resource if questions arise in the review, when it’s time for accreditation renewal, and for institutional history.

Accreditation is valid for three years. Each submission, you will review your original assessment and update any changes to your documents, policies, or responses to assessment questions. Your accreditation renewal assessment is available to be updated six months prior to accreditation expiration.

To find your expiration date, locate your organization on the Community Foundation Locator.  

Both renewal assessments and payments should be received between 30 and 90 days before your accreditation expires.

For community foundations already accredited via the online assessment platform, your renewal date is three years after you receive notice of your accreditation via email. We recommend that community foundations begin the renewal process three months before their accreditation expires.

To find your expiration date, locate your organization on the Community Foundation Locator.

Both renewal assessments and payments should be received between 30 and 90 days before your accreditation expires.

For community foundations that were last accredited via the paper submission process, we recommend submitting your accreditation renewal assessment 8-12 months prior to your renewal date to avoid a lapse in accreditation status. 

Renewal assessments only require information your community foundation has revised, or in response to changes in the law or the Standards themselves.

To find the expiration date for your organization, use the Community Foundation Locator to find your community foundation on the map. 

Reviewers are referred by their peers within the field and selected based on a number of factors which include years of experience in community foundation leadership, experience in leading a National Standards submission process for their community foundation, and passion for supporting philanthropic excellence.

National Standards for U.S. Community Foundations reviewers have years of experience in community foundation leadership, and are passionate about National Standards and philanthropic excellence. Each reviewer signs a confidentiality agreement and is trained to determine a foundation’s compliance by conducting consistent and fair evaluations of the assessment.

The names of the reviewers of your assessment are confidential and all reviewers sign confidentiality and conflicts of interest documentation that are kept on file.

Upon successful submission of both the assessment and payment, peer and legal review will begin.

• First, the legal reviewer will review your assessment and make comments. 
• Second, your assessment is sent to the peer reviewer for review and comments.
• Third, your assessment is sent to the National Standards staff to combine the comments from both the legal and peer reviewer. These combined comments are then sent to you to respond to and provide additional information and documentation as requested. This cycle completes one round of review, with the possibility of a total of five rounds. 

Reviewers receive a small stipend upon completion of the final round of review. Some reviewers choose to volunteer their time.

New reviewers must complete an in-depth three- day orientation and training with National Standards staff. This includes training on the legal and regulatory requirements of the program and the National Standards and key element requirements. We have created a detailed checklist for the reviewer to follow when reviewing an assessment. 

Reviewers are referred by their peers within the field and selected based on a number of factors which include years of experience in community foundation leadership, experience in leading a National Standards submission process for their community foundation, and passion for supporting philanthropic excellence.

National Standards staff provides day-to-day oversight of and support to the reviewers.

We are always looking for new reviewers. Please look over the reviewer qualifications and expectations below. 

National Standards reviewers are required to:

• Understand the 26 Community Foundation National Standards
• Complete an initial review of submissions at the CFNSB offices in Washington, DC, and reviews of supplemental materials remotely
• Be responsive and willing to work with CFNSB staff to facilitate the supplemental review process in a timely manner
• Provide written questions and comments for community foundations in language that is respectful, clear, and concise
• Follow CFNSB confidentiality and conflict of interest policies 
• Fulfill their duties successfully in order to receive a stipend of $100 for reconfirmation submissions and $150 for confirmation submissions

Additional requirements to become a National Standards reviewer: 

• Commit to attending a three-day National Standards training in Washington, DC
• Commit to reviewing at least five submissions  

In reviewing applicants, the following factors will be considered:

• Depth and range of experience at a community foundation
• Experience working on a National Standards submission
• Knowledge of the community foundation field
• Diversity
• Dedication

If you want to apply to be a reviewer, please contact us at submissions@cfstandards.org.

Assessment reviewers are kept confidential from the applicant community foundation to ensure an equal review process for everyone. The National Standards staff are the only ones who can contact the reviewers directly.

The Community Foundations National Standards Board (CFNSB) is a supporting organization of the Council on Foundations. The CFNSB is responsible for the quality, value, and integrity of the National Standards program. The CFNSB ensures that the National Standards program, and the 26 National Standards of excellence it represents, remain relevant amid changing policies, procedures, and regulations.

The catalyst for the development of the National Standards program was a handful of scandals in the late 1990s that appropriately revealed and put a spotlight on bad actors in the charitable giving sector.

The program was developed to give community foundations a specific mechanism through which they could model and demonstrate self-regulation, accountability, transparency and best practices within the nonprofit sector and to donors, regulators and lawmakers.

2000

• The Community Foundations Leadership Team (CFLT) – formed within the Council on Foundations – organizes the creation of an accreditation program
• National Standards for U.S. Community Foundations adopted by The Council

2005

• National Standards program implemented and administered by peer reviewers and the CFLT’s Standards Action Team

2006

• Pension Protection Act passes resulting in changes to the program

2009

• Community Foundations National Standards Board becomes a Type I Supporting Organization of the Council on Foundations to carry out and advance the program

2010

• Five-Year Revisions Process implemented by the Standards Action Team

2013

• Standards Action Team meets to review and revise the 41 National Standards and recommends 26 National Standards to the Council on Foundations Board

2014

• Council on Foundations Board approves the Standards Action Team’s 26 National Standards and the CFNSB Process Revisions Committee streamlines the process and revisions presented at the October Community Foundations Conference in Cleveland

2015

• Revised National Standards program launches with an online assessment platform

2017

• Launch of updated National Standards website and streamlined online assessment platform designed to improve the accreditation process for applicants and amplify the benefits of the program to other stakeholders

The National Standards program receives oversight from the Community Foundations National Standards Board. The program is administered by the Council on Foundations, which hosts the National Standards Executive Director and other support staff.

The CFNSB has 11-19 voting members and an ex officio member, who is the National Standards Executive Director.

Potential board members are selected by a CFNSB Nominations Committee which presents recommendations to the full board. Once the CFNSB has evaluated potential Board candidates, they make recommendations to the Council on Foundations Board, which votes to affirm them to the CFNSB.

If you or someone you know would like to join the Community Foundations National Standards Board, please contact submissions@cfstandards.org, and we will forward your information to the Nominations Committee. We accept nominations in the fall.

No. The National Standards Board members are volunteers. 

For nearly 20 years, the field has discussed and debated the definition of a community foundation. Numerous groups of peers have met on this definition and the latest iteration is a product of the Standards Action Team, which worked with the Council on Foundations through the Community Foundation Leadership Team. Today, Standards advisory committees will be convened from time to time to address the relevance of the National Standards and make edits that include a public comment process. 

The accreditation assessment is regularly reviewed and updated to reflect changes in law and trends in charitable giving that could impact operations and effectiveness. A recent example of this is the implementation of the fund activity policy requirement which became effective on January 1, 2017.

No, the two are separate. However, there are distinct benefits for each.

• The National Standards accreditation provides in-depth staff and board training and some sample documents.
• The Council provides in-depth resources such as board job descriptions and training on how to engage in different forms of community leadership such as impact investing, becoming an anchor institution (placemaker), and setting up disaster philanthropy in your community. Further, while the National Standards team can address some legal questions about your sample documents, the Council's legal team answers questions about interactions with donors, questions of how to use variance power, implementing scholarship programs, and so much more. These resources are unique Council membership benefits. In 2016, the Council invested $250,000, and its investments include the initial costs necessary to create the online assessment. 

The Council on Foundations, founded in 1949, is a nonprofit membership association that serves as a guide for philanthropies as they advance the greater good. The Council supports member organizations in the United States and around the world to build trust in philanthropy, expand pathways to giving, engage broader perspectives, and co-create solutions that will lead to a better future for all.

The Council on Foundations provides management of the accreditation process while also promoting the importance of self-regulation with policymakers. The Council believes that Standards accreditation is important because it spotlights the rigorous rules that govern the sector and acknowledges those who meet and exceed the rules with accredited status.

The Council and the Community Foundations National Standards Board have a management agreement under which the Council provides:

• Administration of the accreditation program
• Information to policymakers on National Standards
• Ongoing new member orientation and board development
• Data, intelligence to inform strategic and policy decisions
• Staffing, office space, back office, and other administrative services
• Marketing and promotional materials, trademarks, and licensing

No. The Council’s primary role is to provide administrative support and management of the National Standards program, including providing legal advice and guidance. As leaders in the philanthropic sector and engaged citizens in the communities where they live, the Council’s Board of Directors is also asked to be ambassadors of the National Standards program wherever they can promote the importance of transparency, accountability, and self-regulation in the sector.