For decades, U.S. foundations have been working and making grants abroad in accordance with Treasury regulations and IRS guidance. The Internal Revenue Code (IRC) and Congress have supported Americans’ desire to be generous outside of our own borders.
At the same time, there have been and continue to be policies and discourse that shape how global grantmakers can operate. From the 2025 changes to the U.S. Mexico City Policy, ongoing enforcement of the Foreign Agent Registration Act (FARA), to hearings in Congress about the influence of foreign donors in U.S. politics — there has been no shortage of activities in the U.S. policy environment that have direct or indirect impacts on international grantmaking.
The Council develops substantive policy positions on behalf of its members, submits regulatory comments and letters to U.S. policymakers, and advocates before domestic bodies that set policies impacting cross-border philanthropy.
