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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…
This Strategy Guide, developed in partnership with the National Center for Family Philanthropy, invites you to reflect more deeply on how your foundation chooses to balance the four factors of Purpose, Conditions and Trends, Time Horizon, and Assets for Mission, especially in times of greater…