Current Issues & Archives

This quarterly series of articles by legal experts covers a wide range of issues of interest to international grantmakers including anti-terrorism compliance, use of intermediary and "friends of" organizations, conducting overseas site visits, supporting microfinance abroad, and more.

2012

• Beyond Our Borders, 4th ed. The Foundation Center has a review of the book.

2009

• Funding Charitable Work in Sanctioned Countries; Navigating OFAC Compliance 

2007

• International Grantmaking from Donor-Advised Funds: New Requirements and Changing Practices after the Pension Protection Act of 2006 
• Grantmaking Under the U.S.-Mexico Treaty: Old Frustrations, New Promise 
• Re-grants by International Intermediaries that are not Public Charities: Is Expenditure Responsibility Required and, if so, by Whom?  

2006

• The USA Patriot Reauthorization Act, Treasury Guidelines, and Executive Order 13224: An Update on Implications for Grantmakers 
• Foreign Corrupt Practices Act: Compliance Issues for Corporate Donors 
• How a Private Foundation Can Use "Friends of" Organizations 

2005

• The Debate Over Anti-terrorism Certification 
• Equivalency or Expenditure Responsibility? A Guide in Plain English [pdf]
• The Principles of International Charity: An Effective Alternative to the Voluntary Guidelines [pdf]

2004

• ThirdQuarter 2004 > Donor-Advised Funds and International Grantmaking [pdf]
• Second Quarter 2004 > Grantmaking in an Age of Terrorism [pdf]
• First Quarter 2004 > Charity Governance after Sarbanes-Oxley 

2003

• Third Quarter 2003 > Recommendations to Safeguard International Grantmaking and Ensure More Effective Compliance with the Voluntary Financing Guidelines [pdf]
• Second Quarter 2003 > Simpler Approaches to Cross-Border Giving through Domestic Collaborations: A Post –September 11 Update [pdf]
• First Quarter 2003 > May a Private Foundation Make an International Grant That Includes Political Advocacy? [pdf]

2002

• Fall 2002 > International Grantmaking after September 11: Dealing with Executive Order 13224 and the USA Patriot Act  [pdf]
• Spring 2002 > Council on Foundations Seeking Guidance to Clarify Withholding Obligations for Certain Foreign Grantmaking (Section1441) [pdf]
• January 2002 > Bar Association Task Force Revisits Private Foundation Rules: Implications for Foreign Grantmaking [pdf]

2001

• Winter 2001> Bar Association Task Force Revisits Private Foundation Rules: Implications for Foreign Grantmaking [pdf]
• June 2001 > IRS Affirms Streamlined Approach to International Grantmaking by Foundations [pdf]

2000

• Fall 2000 > Conducting Overseas Site Visits [pdf]
• Summer 2000 > Program-Related Investments: Domestic and International 
• Spring 2000 > Supporting Microfinance Abroad: Introductory Legal Issues for U.S. Grantmakers 

1999

• Winter 1999 > What's Behind the Foreign Public Charity Equivalence Affidavit? 
• Summer 1999 > Grantmaking by U.S. Foundations in Canada 
• Summer 1999: Dissolution Dos & Don'ts 
• Summer 1999 > Grantmaking and Embargoed Countries: An Overview using Kosovo as a Case Study 
• Spring 1999 > The Out of Corpus Rule Reviewed 

1997 - 1998

• Winter 1998 > International Donor-Advised Funds 
• Winter 1998 > Simpler Approaches to Cross-Border Giving Through Domestic Collaborations 
• Fall 1998 > Grantmaking by Private Foundations in the International Arena 
• Fall 1998 > How a Private Foundation Can Use "Friends of" Organizations 
• Fall 1997 > Private Ruling Takes Pragmatic Approach to International Regranting 

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