Legal issues arise when a private foundation makes a grant to an Initial Grantee that is not a 501(c)(3) organization or that re-grants the Foundation's funds to a Secondary Grantee that is not a 501(c)(3) organization.
The basics of equivalency determination and expenditure responsibility and when to use either option in global grantmaking.
NGOsource, a project of the Council on Foundations and TechSoup Global, helps U.S. grantmakers streamline their international giving through easier equivalency determinations.
Council on Foundations & TechSoup Global Comments to Treasury Dept. on Reliance Standards for Equivalency Determinations
Comments on Proposed Amendments to the Regulations Relating to Reliance Standards for Making Good Faith Determinations