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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 2025 Grantmaker Salary and Benefits (GSB) Key Findings is a visual highlight of the trends and changes that are shaping the philanthropic sector.
Also available as a free PDF, the 2025 GSB Key Findings is just a small fraction of the expansive dataset available in the 2025 GSB Report, which…
The 2025 Grantmaker Salary and Benefits (GSB) Administrative and Program Expense Tables provide foundations the benchmarking data needed to measure administrative, program, service, and qualifying distribution expenses against peers in the field. Containing data collected through the Council’s GSB…
Private foundations wishing to make a cross-border grant must ensure that:The grant is clearly for a charitable purpose, andThe grant counts as a qualifying distribution for the purpose of meeting the foundation’s annual distribution requirement.The easiest way for a private foundation to satisfy…
Since 1980, the Grantmaker Salary and Benefits Report (GSB) has provided the sector with the most comprehensive data on staff composition and compensation in the United States. Grantmakers rely on this annual report to inform budgeting, talent recruitment and retention strategies, and personnel…
What are the benefits of participation?Can I participate?How do I participate?What information will I need to complete the survey?What positions are included in the survey?Where does my state fall within the geographic breakdowns in the report?How much does the report cost?When is the report/data…
The 2025 Grantmaker Salary and Benefits Report contains the most comprehensive and up-to-date data on U.S. philanthropic sector salaries, benefits, and demographic details, with information presented by grantmaker type, foundation type, asset size, and geographic location. The 2025 Grantmaker…
Over the past decade or so, economies have become more global and the tools for communicating news from around the world have become more effective and timely in reporting global events via the internet, video and text messaging, Twitter, and Facebook, to name but a few of these tools. Foundations…
https://cof.org/content/grants-organizations-donor-advised-funds-expenditure-responsibility-required
Use this flowchart to determine if grants from donor-advised funds require expenditure responsibility.
Expenditure responsibility is a five step procedure that is designed to ensure that foundation funds are used for exclusively charitable purposes.
The five basic steps that are required for completing expenditure responsibility include:
Conducting a pre-grant inquiry including a reasonable…