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.

In-Depth Topics Under Global Grantmaking:

anti-terrorism
equivalency determination and expenditure responsibility
grantmaking rules by country

In-Depth knowledge on Global Grantmaking

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.

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.

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NGOsource

NGOsource, a project of the Council on Foundations and TechSoup Global, helps U.S. grantmakers streamline their international giving through easier equivalency determinations.