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What are the legal requirements for private foundations wishing to make cross-border grants?
What is equivalency determination?
What is expenditure responsibility?
How do I decide whether to use equivalency determination or expenditure responsibility?
What are the legal…
The following content was writen by Michael Seltzer and originally appeared in Philanthropy News Digest, a service of Candid.
While media outlets — both online and print — have been quick to offer suggestions as to how individuals should channel their charitable impulses to help…
Are you a corporate foundation that makes grants internationally? Do you make grants to organizations that are not 501(c)(3) public charities? If so, you will want to learn more about expenditure responsibility and equivalency determinations, and understand when each may apply.
It is an unfortunate reality of our times that foundations must respond all too often to mass casualty events in their communities. There are immediate questions that need to be addressed and an ongoing crisis to manage if your foundation is going to raise and deploy philanthropic capital in…
You may wonder whether you can make grants to GoFundMe campaigns that are supporting localized efforts during disasters. Proceed cautiously: GoFundMe and many similar crowdfunding platforms are not registered 501(c)(3) public charities, and therefore you need to examine carefully if the campaigns…
COVID-19 has prompted a rapid response from funders to channel funding to organizations across the world. To make this happen efficiently, global intermediaries have stepped up to support individuals, foundations, and corporations in directing support to charitable organizations in Asia & the…
Responding to requests from the Council on Foundations and Independent Sector, the Internal Revenue Service on December 4, 2006 issued interim guidance on several of the donor-advised fund issues arising from the Pension Protection Act of 2006. The IRS notice is available at http://www.irs.gov/pub/…