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Editable grant agreement for grants requiring expenditure responsibility.
This sample document is being provided for informational purposes and is not to be shared without the permission of the Council on Foundations. Use of the sample document does not create an attorney-client…
This toolkit is designed for community and public foundations that want to support grantee involvement in civic and policy activities to increase organizational capacity and impact. While its primary focus is on the grantmaking activity of these foundations, the toolkit also addresses rules and…
This toolkit is designed for private foundations that want to support grantee involvement in civic and policy activities to increase organizational capacity and impact. While its primary focus is on the grantmaking activity of foundations, the toolkit also addresses rules and guidance for policy…
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It is easy to get hung up on what you think you cannot do when engaging with policymakers. The good news is, you can do more than you may think!
Though the law varies among different types of foundations, all foundation types can…
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The steps of expenditure responsibility are the federally-mandated procedures a private foundation (and DAFs) must follow for any grant made to a non-charity. While the rules for exercising expenditure responsibility are relatively straightforward, many issues and concerns can…
This document is a tool to help you as a private foundation determine when to use expenditure responsibility for grants to public charities.
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
Expenditure responsibility is the federally mandated procedure that a private foundation—and some public charities—must follow for any grant made to an organization that is not a public charity.…
Private foundations wishing to make a cross-border grant must ensure that:
The grant is clearly for a charitable purpose, and
The grant counts as a qualifying distribution for the purpose of meeting the foundation’s annual distribution requirement.
The easiest way for a private…
The election season, particularly in presidential election years, brings with it both opportunities and challenges for private foundations and public charities. Grantmakers can use this opportunity to increase civic involvement, provide nonpartisan information about candidates and educate…