This white paper defines mission-related investing options, including: socially responsible investing (SRI); environmental, social, and governance (ESG); mission-related investing (MRI); and impact investing.
When a private foundation makes a grant to an organization that is not classified by the IRS as tax-exempt, it is required by law to ensure that the funds are spent for charitable purposes and not for private or political activities. Find FAQs, rules and sample policies to ensure your grants to "non-charities" are for charitable purposes.
In-Depth knowledge on Expenditure Responsibility
Expenditure responsibility is a 5-step procedure that is designed to ensure that foundation funds are used for exclusively charitable purposes.
A tool to help private foundations determine when to use expenditure responsibility for grants to public charities.
Can a company and its related private foundation share office equipment and supplies?
Use this flowchart to determine if grants from donor advised funds require expenditure responsibility.
The basics of equivalency determination and expenditure responsibility and when to use either option in global grantmaking.