▁ ▁In ▁addition , ▁a ▁private ▁foundation ▁usually ▁der ives ▁its ▁principal ▁fund ing ▁from ▁an ▁individual , ▁family , ▁corpor ation , ▁or ▁some ▁other ▁single ▁source ▁and ▁is ▁more ▁often ▁than ▁not ▁a ▁grant maker ▁and ▁does ▁not ▁solic it ▁funds ▁from ▁the ▁public . ▁In ▁contrast , ▁a ▁foundation ▁or ▁public ▁char ity ▁generally ▁receives ▁gr ants ▁from ▁individuals , ▁government , ▁and ▁private ▁found ations , ▁and ▁while ▁some ▁public ▁char ities ▁eng age ▁in ▁grant making ▁activities , ▁most ▁conduct ▁direct ▁service ▁or ▁other ▁tax - ex empt ▁activities . ▁Found ations ▁that ▁are ▁generally ▁grant m akers ▁( i . e . ▁they ▁use ▁their ▁end ow ment ▁to ▁make ▁gr ants ▁to ▁other ▁organizations , ▁which ▁in ▁turn ▁carry ▁out ▁the ▁goals ▁of ▁the ▁foundation ▁indirect ly ) ▁are ▁usually ▁called ▁" gr ant maker " ▁or ▁" non - oper ating " ▁found ations . ▁ ▁The ▁requirements ▁and ▁procedures ▁for ▁forming ▁char itable ▁organizations ▁vary ▁from ▁state ▁to ▁state , ▁as ▁do ▁the ▁registration ▁and ▁fil ing ▁requirements ▁for ▁char itable ▁organizations ▁that ▁conduct ▁char itable ▁activities , ▁solic it ▁char itable ▁contributions , ▁or ▁h ire ▁professional ▁fund rais ers . ▁In ▁practice , ▁the ▁detailed ▁definition ▁of ▁" char itable ▁organization " ▁is ▁determined ▁by ▁the ▁requirements ▁of ▁state ▁law ▁where ▁the ▁char itable ▁organization ▁oper ates , ▁and ▁the ▁requirements ▁for ▁federal ▁tax ▁relief ▁by ▁the ▁I RS . ▁ ▁Resources ▁exist ▁to ▁provide ▁information , ▁even ▁rank ings , ▁of