International Giving
FAQ: Global Grantmaking
Legal Compliance Guidance, Fundamentals
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 requirements…
Basic Options for Global Grantmaking by U.S. Foundations
Fundamentals
The Council on Foundations' definition of “international grantmaking” includes grants made by U.S. foundations and corporations to overseas recipients as well as grants made to U.S.-based organizations operating international programs. This also includes grants made toward activities wholly within…
Equivalency Determination or Expenditure Responsibility
Legal Compliance Guidance
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 foundation to…
Latin America and Caribbean Funder Circle - December 2026
This peer-learning space brings together funders working across Latin America and the Caribbean and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across the…
Latin America and Caribbean Funder Circle - October 2026
This peer-learning space brings together funders working across Latin America & the Caribbean and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across the…
Latin America and Caribbean Funder Circle - July 2026
This peer-learning space brings together funders working across Latin America and the Caribbean and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across the…
Latin America and Caribbean Funder Circle - May 2026
This peer-learning space brings together funders working across Latin America and the Caribbean region and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across…
Asia-Pacific Funder Circle - December 2026
This peer-learning space brings together funders working across the Asia-Pacific region and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across the region. ICNL…
Asia-Pacific Funder Circle - October 2026
This peer-learning space brings together funders working across the Asia-Pacific region and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across the region. ICNL…
Asia-Pacific Funder Circle - August 2026
This peer-learning space brings together funders working across the Asia-Pacific region and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across the region. ICNL…
Asia-Pacific Funder Circle - July 2026
This peer-learning space brings together funders working across the Asia-Pacific region and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across the region. ICNL…
Asia-Pacific Funder Circle - May 2026
This peer-learning space brings together funders working across the Asia-Pacific region and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across the region. ICNL…
Global Regional Funder Circles
These peer-learning spaces bring together funders working in specific regions and are designed to be informal conversations for peers to share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift for philanthropy across the globe.
Asia-Pacific Funder Circle - April 2026
This peer-learning space brings together funders working across the Asia-Pacific region and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across the region. ICNL…
Guidance for Funders on the Iran War 2026
As is the case with most military conflicts, humanitarian needs will inevitably escalate in the region. For those interested in providing aid or support to people affected by the war, this page offers legal guidance, background information, and suggested funding avenues.This page will be updated as…
SDG Learning Circle for Foundations - September 2026
Join us for this peer-led event dedicated specifically to foundations working on advancing the Sustainable Development Goals (SDGs) or are open to learning more about how the SDGs can fit within their work.Connect with foundation peers to learn about the United Nations Sustainable Development Goals…