Outlines the options that U.S. foundations have for giving 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
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.
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.
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.
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.