Equivalency Determination & Expenditure Responsibility

Frequently asked questions about legal basics and anti-terrorism.
For international grants, the Pension Protection Act requires donor-advised funds to comply with certain rules imposed on private foundations.
Council explanation of the Department of Treasury and the IRS issued proposed regulations applicable to private foundations seeking to make grants to foreign organizations using equivalency determinations.
Comments on Proposed Amendments to the Regulations Relating to Reliance Standards for Making Good Faith Determinations
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