Legal Information

The Equivalency Determination process for making international grants, used primarily by private foundations as an alternative to expenditure responsibility, is articulated in IRS Revenue Procedure 92-94.  That ruling allows private foundations to rely on an affidavit from the foreign grantee organization, prepared for the grantor charity or for another grantor, that the grantee is the equivalent of a public charity under U.S. tax law.

Council Letter to Treasury
Urges Treasury to Keep Updates to Revenue Procedure 92-94 (Equivalency Determination) on 2012-2013 Guidance Priority List
April 12, 2012

Council Request to Treasury to Amend Revenue Procedure 92-94
September 6, 2011

Equivalency Determination Information Repositories
Council Follow-up Letter to Treasury
November 15, 2010

Equivalency Determination Information Repositories
Council Follow-up Letter to Treasury
March 22, 2010

Council Request to Treasury to Update Revenue Procedure 92-94
December 28, 2009

COF Proposed Revisions to Rev. Proc. 92-94
The Council’s legal team prepared this draft proposal for updating the IRS’ equivalency determination ruling in Rev. Proc. 92-94.   

Related resource from the Advisory Committee on Tax Exempt and Government Entities
Improve the Tax Rules Governing International Grantmaking