We will examine the laws and regulations governing grantmaking by private foundations and discuss strategies for complying with applicable private foundation excise tax rules. We’ll explore common self-dealing issues and various approaches for structuring grants that will count toward your foundation’s annual minimum payout requirement, including exercising expenditure responsibility and using equivalency determinations to make grants to foreign organizations. We’ll also look at specific resources for investigating and verifying an applicant’s tax-exempt status, and review issues related to making grants to individuals and non-charitable organizations.