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The Foundation Directory Online is a searchable database of the 10,000 largest foundations in the United States based on their annual giving. Its scope is the equivalent of The Foundation Directory, the Foundation Center's annual print reference publication for information about private and community grantmaking U.S. foundations.

The Foundation Directory Online includes those organizations meeting the Foundation Center's definition of a private or community foundation. The Center defines a foundation as a nongovernmental, nonprofit, organization with its own funds (usually from a single source, either an individual, family, or corporation) and program managed by its own trustees and directors that was established to maintain or aid educational, social, charitable, religious, or other activities serving the common welfare, primarily by making grants to other nonprofit organizations.

The Foundation Directory Online does not include organizations whose giving is restricted by charter to one or more specified organizations; foundations that function as endowments for special purposes, within and under the governance of a parent institution, such as a college or church; operating foundations that do not maintain active grantmaking programs; organizations that act as associations for industrial or other special groups; or organizations that make general appeals to the public for funds.

Four types of foundations are included in The Foundation Directory Online:

Independent foundation. A fund or endowment designated by the Internal Revenue Service as a private foundation under the law, the primary function of which is the making of grants. The assets of most independent foundations are derived from the gift of an individual or family. Some function under the direction of family members and are known as family foundations. Depending on their range of giving, independent foundations may also be known as general purpose or special purpose foundations.

Company-sponsored foundation. A private foundation under the tax law driving its funds from a profit-making company or corporation but independently constituted, the purpose of which is to make grants, usually on a broad basis although not without regard for the business interests of the corporation. Company-sponsored foundations are legally distinct from contributions programs administered within the corporation directly from the corporate funds.

Operating foundation. A fund or endowment designated under the tax law by the Internal Revenue Service as a private operating foundation, the primary purpose of which is to operate research, social welfare, or other programs determined by its governing body or charter. Most operating foundations award few or no grants to outside organizations.

Community foundation. In its general charitable purposes, a community foundation is much like a private foundation; its funds, however, are derived from many donors rather than a single source, as is usually the case with private foundations. Further, community foundations are usually classified under the tax law as public charities and are therefore subject to different rules and regulations than those which govern private foundations. Public charities other than community foundations are not included in The Foundation Directory Online. The Foundation Center includes community foundations in its studies of the foundation field because grantmaking is their primary activity, unlike most other public charities.

The information contained in The Foundation Directory Online was compiled from IRS information returns for private foundations (Form 990-PF), journal and newspaper articles related to foundation activities, and publications and electronic files sent directly from foundations, such as grants lists, annual reports, program guidelines, and press releases. Requests for verification were sent to all foundations included in The Foundation Directory Online.

Interpretation of data sets and search results is important in drawing conclusions about foundation funding trends in general. It is important to note that The Foundation Directory Online is not designed for statistical or aggregate research and should not be used for these purposes. Please contact the Foundation Center for more information if you have these types of research needs.