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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…
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Topics included regulations like the Foreign Agent Registration Act (FARA), Foreign Corrupt Practices Act (FCPA), US Treasury’s voluntary anti-terrorism guidelines and more.
A Chapter in Mastering Foundation Law:
The Council on Foundations Compendium of Legal Resources
Making grants to institutions outside of the United States is challenging and rewarding. We hope this revised publication will be a useful resource that encourages grantmakers of all types to expand…
This paper by the Council, BNY Mellon, and Give2Asia explores the opportunities and challenges that face global families as they seek to conduct cross-border philanthropy. From coordinating family strategy to navigating complex tax regimes, global family philanthropy is not a simple feat.…
Making grants outside of the United States can be complicated even when there isn’t a global pandemic. COVID-19 impacts communities in different ways and while some countries have robust public health systems, others do not. Additionally, governments are responding to the outbreak in vastly…
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…