Global Grantmaking

These resources are for U.S. foundations and grantmakers wishing to make grants abroad. The resources on this page focus on global grantmaking in general. For more specific topics, follow one of the links below. For information managing grants, see the Council’s resources on grant management.

In-Depth Topics Under Global Grantmaking:

U.S. Regulation of International Philanthropy

Global Regulation of Philanthropy

Sustainable Development Goals & Global Frameworks

International Disaster Response

In-Depth knowledge on Global Grantmaking

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Frequently Asked Legal Questions about Global Grantmaking

Frequently asked questions about legal basics and anti-terrorism.

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Re-grants by International Intermediaries That Are Not Public Charities

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.

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Principles of International Charity

Developed by the Treasury Guidelines Working Group of Charitable Sector Organizations and Advisors

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International Grantmaking from Donor Advised Funds

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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Legal Framework for Global Philanthropy: Barriers and Opportunities

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.

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U.S. Foundation Employment and Payment of Foreign Nationals and Students

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.