S. Mark Taper Foundation 2027 General Operating Support
Upcoming 2027 nonprofit grant competition: the S. Mark Taper Foundation will accept online Letters of Inquiry (LOIs) from December 1, 2026 at 9:00 a.m. Pacific Standard Time through February 2, 2027 at 2:00 p.m. Pacific Standard Time. This unrestricted operating-support track uses a distinct 2027 LOI form. It is applicant financial assistance, not an ordinary commercial RFP or government procurement.
Purpose and amount
General Operating Support (GOS) provides unrestricted core operating funding to eligible 501(c)(3) nonprofits. The applicant chooses a proportional request informed by its overall budget and previous grants. The official 2027 size guidance shows Small: up to $50,000; Medium: $50,001–$100,000; Large: $100,001 and above. These categories are indicative, not a fixed individual award ceiling or a statewide funding pool. The foundation has not published a mandatory applicant match.
2027 GOS LOI specifics
The official 2027 GOS LOI sample requests an organization mission, concise overview, applicant amount, population and location served, organization budget and staff, and a narrative explaining how unrestricted support benefits the nonprofit. The applicant must confirm board/CEO authorization. The LOI is the first step; full grant applications require invitation.
Who may apply
Applicants must hold IRS 501(c)(3) tax-exempt status and deliver eligible nonprofit services in Los Angeles, Riverside, or San Bernardino County, California; the foundation prioritizes organizations based in and serving Los Angeles County. Applicants must be in good standing with the California Franchise Tax Board and California Registry of Charitable Trusts, and must upload a California Entity Status Letter generated within 30 days of LOI submission with boxes 1 AND 3 checked. Applicants receiving a Taper Foundation grant payment within the previous three calendar years are ineligible for this cycle. A CEO/executive director transition within the 12-month eligibility window disqualifies applicants. Fiscal-sponsor arrangements are not accepted.
Material exclusions and conditions
The foundation excludes government agencies, universities, community colleges, public/private elementary and secondary schools (including charter schools), scientific or medical research, disease-specific organizations, vehicles, endowments, political campaigns or candidates, and documentary filmmaking/television programming. Organizations with loans involving board members or senior staff and those undergoing the specified executive transitions are also ineligible. The foundation supports charitable work in arts, civic affairs, education, environment, health and social services, but those subject areas do not override the stated organizational exclusions. No universal matching-funds percentage, reimbursement requirement, or fixed award maximum for this 2027 track is specified in the reviewed guidelines.
How to submit
Complete the official 2027 LOI guidelines, review the grant FAQs, and prepare an IRS determination letter; the current California Entity Status Letter; board roster; board-approved current-year budget; a grant-receipts list; and audited financial statements for the most recent full fiscal year, or both an internally prepared balance sheet and income statement if no audit. Organizations affiliated with national or statewide entities may have additional local-office upload requirements. Complete the track-specific online form through the official foundation application instructions and grants portal beginning December 1; no hard-copy, emailed, late, or incomplete LOIs are accepted. Submission at the LOI stage does not guarantee an invitation to the full application.
Official controlling sources: 2027 application dates and portal, 2027 eligibility and restrictions, FAQs. Official-source research verified November 1, 2026. Some 2027 sample PDFs retain old year headings on inside pages; current-cycle deadlines are taken from the foundation’s explicit 2027 application page, not from those legacy headings.