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.
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
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.