Global Grantmaking

These resources are for U.S. foundations and grantmakers wishing to make grants abroad. The resources below focus on global grantmaking in general. You can go to specific pages on:

As a benefit of membership, the Council on Foundations attorneys and legal staff provide information and education to Council members regarding a variety of topics related to foundation operations and legal compliance. All information on its website, and all publications, articles, email correspondence and telephone consultations provided by Council attorneys and legal staff are intended for informational purposes only and not as part of an attorney-client relationship. Council attorneys are not licensed in every state and cannot provide legal representation. The information is not a substitute for expert legal, tax or other professional advice tailored to your specific circumstances, and may not be relied upon for the purposes of avoiding any penalties that may be imposed under the Internal Revenue Code. Council members may e-mail legal@cof.org with inquires and for more information.

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.
This article provides a general overview of how the U.S. Treasury Department's Office of Foreign Assets Control sanctions programs affect international humanitarian activity.
The basics of equivalency determination and expenditure responsibility and when to use either option in global grantmaking.
Developed by the Treasury Guidelines Working Group of Charitable Sector Organizations and Advisors
Prepared by the International Center for Not-for-Profit Law, this report provides a summary of the legal constraints in global grantmaking and draws on illustrative examples from the U.S., Europe, and other regions.

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