Join the Council on Foundations and the International Center for Not-for-profit Law (ICNL) as the amendments are discussed and learn from peer funders about how the changes to FCRA will impact your work.
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:
In-Depth knowledge on Global Grantmaking
Making grants to institutions outside the United States is challenging and rewarding.This chapter of Mastering Foundation Law: The Council on Foundations Compendium of Legal Resources focuses on the various legal and technical requirements necessary to comply with the U.S. law and regulations concerning grants to non-U.S. organizations.
The Council actively asserts its leadership role in the global policy space to ensure a positive regulatory environment for global philanthropy. To do that, the Council develops substantive policy positions on behalf of its members and submits regulatory comments and letters to U.S. policymakers, foreign governments and intergovernmental bodies, and advocates before domestic and international bodies that set policies that impact cross-border philanthropy.
Frequently asked questions about legal basics and anti-terrorism.
This brief provides practical advice and tips on setting strategy, ensuring an on-the-ground presence, and selecting partners for U.S.-based companies with foundations and/or giving programs that are either venturing into the international giving arena or seeking to enhance their current programs. The last section highlights the importance of maintaining legal compliance.
This article outlines how private foundations can use "friends of" organizations to give globally.
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.