This article outlines how private foundations can use "friends of" organizations to give globally.
These resources are for U.S. foundations and grantmakers wishing to make grants abroad. The resources below focus on global grantmaking in general.
In-Depth Topics Under Global Grantmaking:
In-Depth knowledge on Global Grantmaking
Outlines the options that U.S. foundations have for giving globally.
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. Most of those issues center around IRS expenditure responsibility rules: specifically, which organization—the private foundation or the Initial Grantee—is responsible for adhering to those rules, if any.
Developed by the Treasury Guidelines Working Group of Charitable Sector Organizations and Advisors
For international grants, the Pension Protection Act requires donor-advised funds to comply with certain rules imposed on private foundations. Sponsoring organizations administering international grants from advised funds have adopted various practices to comply with the new requirements. This article discusses these changes, along with a brief description of the new rules.
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. It also outlines potential options to address these barriers.
NGOsource, a project of the Council on Foundations and TechSoup Global, helps U.S. grantmakers streamline their international giving through easier equivalency determinations.
The relationships that a foundation forms with nonresidents and non-U.S. institutions have many potential implications for the foundation, the nonresident, and the non-U.S. institution. This article focuses on FAQS regarding visa and immigration questions.