Disaster Response

Guidance for Funders on the Iran War 2026

Monday, March 2, 2026

Resources to Guide Philanthropic Response

As is the case with most military conflicts, humanitarian needs will inevitably escalate in the region. For those interested in providing aid or support to people affected by the war, this page offers legal guidance, background information, and suggested funding avenues.

This page will be updated as more information becomes available.

Overview

On February 28, 2026 the United States and Israel began launching joint strikes on Iran and its proxies in the region. President Trump has indicated that these strikes represent a “major combat operation” and are expected to last for weeks. In response, Iran has initiated strikes against U.S. military assets and civilian infrastructure in the region. The conflict has since spilled over into countries such as the UAE, Israel, Jordan, Lebanon, Kuwait, Bahrain, Saudi Arabia, and Qatar. Hundreds of military and civilian casualties have been reported so far.

How Philanthropy Can Support Those Affected

Foundations generally have four ways they can support communities affected by this conflict:

Supporting military veterans' charities at home or abroad
Supporting humanitarian aid groups working in the region
Grants to UN agencies that are responding
Engaging with Iranian diaspora groups in their community

Some funders may also seek to support future relief efforts directed by government agencies in the region; this is possible if the grant is for exclusively charitable purposes. This applies to all governments, not just the U.S. government, as long as the country is not sanctioned or a State Sponsor of Terrorism (see below under Legal Background).

Grants to governments (including foreign governments) do not require expenditure responsibility, but foundations should still take necessary steps to ensure the funds are used for charitable purposes and comply with sanctions as well as applicable anti-terrorism, anti-money laundering, and anti-bribery and corruption laws.

The same is true for multilateral institutions such as the United Nations and its component agencies, as these organizations have been deemed the equivalent of U.S. public charities pursuant to Executive Order 9698 (later amended). However, many of these institutions have established separate public charities in the U.S. for easier fundraising, such as UNICEF USA.

Council members can contact legal@cof.org with additional questions.

Legal Background

U.S. foundations have generally not been able to directly support charitable activities in Iran since 1984 due to comprehensive sanctions from the U.S. Treasury Department and the country’s designation as a State Sponsor of Terrorism by the U.S. State Department. These prohibitions are still in place; therefore U.S. financial institutions will not permit the direct transfer of philanthropic funds to Iranian charitable organizations.

Treasury’s Office of Foreign Asset Control (OFAC) released General License E in 2013, titled “Authorizing Certain Services in Support of Nongovernmental Organizations' Activities in Iran”. This General License is still in effect unless it is revoked in response to the conflict. General License E is limited in its scope, but does provide for:

“Activities related to humanitarian projects to meet basic human needs in Iran, including, but not limited to, the provision of donated health-related services; operation of orphanages; provision of relief services related to natural disasters; distribution of donated articles, such as food, clothing, and medicine, intended to be used to relieve human suffering”.

Foundations seeking to provide humanitarian support to the Iranian people should therefore provide such support through aid groups that operate under the framework provided by General License E. Further guidance may be found on OFAC’s website.