“…Since then, these organizations have increased to 1,874 CFs spread worldwide, with 66% created in the past 25 years, and they account for a combined grant‐making figure of US$5,028 million. Although these organizations differ slightly, depending on the country in which they are established (Guo & Lai, 2019), CFs are grant‐making charities that serve a locality's philanthropic needs, and typically, their funds comprise donations from many donors for that locality (Carman, 2001; Community Foundation Atlas, 2014; Graddy & Morgan, 2006; Harrow et al, 2016; Jung, Harrow, & Leat, 2018; Ostrower, 2007). Thus, to raise funds successfully, CFs must be accountable because “people don't feel able to give money to an institution they don't know and don't understand” (Worldwide Initiatives for Grantmaker Support, 2018, p. 29).…”