U.S. funders may encounter a situation where the desired grantee is not a registered U.S. 501(c)(3) nonprofit. For funders making grants overseas, this is an extremely likely occurrence. In these instances, there are a number of legal routes to successfully funding the organization. Two of the most prevalent are equivalency determination and expenditure responsibility.
These resources will help U.S. foundations and grantmakers understand equivalency determination, expenditure responsibility, and the requirements for funding non-U.S. 501(c)(3) organizations.