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Showing: 21 - 30 of 32 results

Explanation of Proposed Treasury Regulations: Reliance Standards for Making Good Faith Determinations of Equivalency Determinations

https://cof.org/content/explanation-proposed-treasury-regulations-reliance-standards-making-good-faith
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…

NGOsource

https://cof.org/content/ngosource
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…

Equivalency Determination or Expenditure Responsibility

https://cof.org/content/equivalency-determination-or-expenditure-responsibility
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…

Re-Grants by International Intermediaries That Are Not Public Charities

https://cof.org/content/re-grants-international-intermediaries-are-not-public-charities
In international grantmaking, private foundations often make grants to organizations (“Initial Grantees”) that, in turn, re-grant those funds to other non-public charity organizations or individuals (“Secondary Grantees”). Legal issues arise when a private foundation makes a grant to an Initial…

How Foundations Can Partner with USAID

https://cof.org/content/how-foundations-can-partner-usaid
Foundations have been partnering with USAID in a variety of ways to advance locally led development, and below are how some of those partnerships are being executed. For member foundations interested in working with USAID on their own locally led development initiatives, Council on Foundations…

Values-Aligned Philanthropy for Community Foundations

https://cof.org/content/values-aligned-philanthropy-community-foundations
Through our Values-Aligned Philanthropy project, the Council on Foundations is encouraging foundations to take steps to ensure that they are not funding hate. Our white paper created a landscape scan of the issue and the work being done in the philanthropic sector to combat hate funding. We also…

Artificial Intelligence in Philanthropy: Trends and Responsible Use

https://cof.org/event/artificial-intelligence-philanthropy-trends-and-responsible-use
View the recording of this thought-provoking webinar on the potential of artificial intelligence (AI) and its significance in shaping digital infrastructure and enhancing equitable outcomes for the social sector. In this session, speakers from the philanthropic sector discussed how the power…

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