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The Pension Protection Act of 2006 includes the first comprehensive regulation of donor-advised funds. These requirements generally took effect at the beginning of the tax year following enactment of the Act, for charities that hold assets in such funds. However, a provision barring the payment…
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In 2015, the Council and ICNL convened foundations to discuss how a draft Foreign NGO law in China might impact their work. The Council also submitted formal comments about concerns with this law to the Chinese government.
In mid-March 2016, China approved the long-…
September 24, 2012
The Department of Treasury and the IRS issued proposed regulations applicable to private foundations seeking to make grants to foreign organizations using equivalency determinations. The guidance broadens the range of professionals on whose written advice a private foundation…
This document outlines the basics of component funds, field of interest funds, donor-advised funds, and restrictions around these funds.
Imagine the following scenarios:
A donor advisor has not made a recommendation from a donor advised fund for two years.
An agency has requested that your community foundation not make a distribution from an agency endowment until the agency requests a distribution at some point in the…
NGOsource improves the efficiency of international grantmaking and aims to achieve a significant increase in cross-border philanthropy by centralizing, streamlining, and standardizing the equivalency determination process for U.S. grantmakers. NGOsource is a project of TechSoup and was started with…
Prepared by the International Center for Not-for-Profit Law, this report provides a summary of the legal constraints in global grantmaking and draws on illustrative examples from the U.S., Europe, and other regions. It also outlines potential options to address these barriers.
In existence since the 1930s, donor advised funds have been one of the fastest growing charitable giving vehicles of the past decade.[1] Capitalizing on this growth and on the increasing interest in international philanthropy among donors in the United States, a number of public charities have…
A plain-language guide to Executive Order 13224, the Patriot Act, embargoes and sanctions, IRS rules, Treasury Department voluntary guidelines, and USAID requirements.
Since the November 7, 2002 publication by the United States Department of the Treasury of its “Anti-Terrorist Financing Guidelines: Voluntary Best Practices for U.S.-based Charities,”1 grantmakers have grappled with the problem of how to comply with their legal obligations under Executive…