International Giving https://cof.org/ en The State of Global Giving by U.S. Foundations: 2022 Edition https://cof.org/content/state-global-giving-us-foundations-2022-edition <span class="field field--name-title field--type-string field--label-hidden">The State of Global Giving by U.S. Foundations: 2022 Edition</span> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="/users/council-webteam" typeof="schema:Person" property="schema:name" datatype="">council-webteam</span></span> <span class="field field--name-created field--type-created field--label-hidden">Tue, 09/20/2022 - 12:27</span> <div class="article-body-wrapper"><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="extra-field-blocknodepublicationcontent-moderation-control block block-layout-builder block-extra-field-blocknodepublicationcontent-moderation-control"> <div class="content"> </div> </div> <div class="field-blocknodepublicationtitle block block-layout-builder block-field-blocknodepublicationtitle"> <div class="content"> <h1 class="field field--name-title field--type-string field--label-hidden">The State of Global Giving by U.S. Foundations: 2022 Edition</h1> </div> </div> <div class="field-blocknodepublicationfield-main-image block block-layout-builder block-field-blocknodepublicationfield-main-image"> <div class="content"> <div class="field field--name-field-main-image field--type-image field--label-hidden field__item"> <img src="/sites/default/files/styles/publication_node/public/2022-09/2022-global-giving-1200x675.jpg?h=c74750f6&amp;itok=yYrcBAih" width="930" height="523" alt="The State of Global Giving by U.S. Foundations: 2022 Edition" title="The State of Global Giving by U.S. Foundations: 2022 Edition" loading="lazy" typeof="foaf:Image" class="image-style-publication-node" /> </div> </div> </div> <div class="field-blocknodepublicationbody block block-layout-builder block-field-blocknodepublicationbody"> <div class="content"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p>For 25 years, the Council on Foundations and Candid have partnered on studies of globally focused giving by U.S. foundations. The new edition of The State of Global Giving by U.S. Foundations dives into 2016-2019 data to provide the latest perspective on how the nation’s foundations are supporting critical efforts to improve health outcomes, address climate change, offer access to education, ensure human rights, and engage with a wide array of other global priorities. Through interviews with a selection of global funders, Global Giving also offers insights on how foundations are addressing the critical challenges of our time and where they see signs of optimism and opportunity going forward.</p> <h3>Key Report Findings</h3> <ul> <li>U.S. private and community foundations included in Candid’s Foundation 1000 dataset awarded globally focused grants totaling $8 billion in 2019—close to four times the approximately $2.2 billion awarded in 2002.</li> <li>Health accounted for 49 percent of global grant dollars.</li> <li>The largest shares of funding focused on the Sub-Saharan Africa (25.1%) and Asia &amp; Pacific (17.7%) regions.</li> <li>Among the many issue areas supported by foundations, human rights has realized the fastest growth in global support in recent years. In the 2016-2019 period, human rights reached 11 percent of global foundation grant dollars, up from less than 7 percent in the 2011-2015 period.</li> <li>Roughly 13 percent of U.S. foundations’ global grant dollars went directly to organizations based in the country where programs were implemented in the 2016-2019 period, up marginally from approximately 12 percent in the 2011-2015 period.</li> <li>Funding by Foundation 1000 foundations for efforts to counter or mitigate the impact of climate change in the United States and globally totaled nearly $1.8 billion in the 2016-2019 period, up from $1.3 billion in the 2011-2015 period.</li> <li>The Bill &amp; Melinda Gates Foundation accounted for 44% of global giving by U.S. foundations from 2016 to 2019.</li> </ul> <h3>Past International Grantmaking Reports</h3> <p>This report is the latest in a decades-long collaboration between Candid and the Council to regularly analyze trends in international grantmaking by U.S. foundations. You can see the full collection of reports we’ve co-published about <a href="https://www.issuelab.org/libraries/foundation_center/international_giving_by_us_foundations" target="_blank">international grantmaking by US foundations since 1997 on IssueLab</a>.</p> </div> </div> </div> <div class="field-blocknodepublicationfield-pub-store-url block block-layout-builder block-field-blocknodepublicationfield-pub-store-url"> <div class="content"> <div class="field field--name-field-pub-store-url field--type-link field--label-hidden field__item"><a href="https://account.cof.org/NC__Product?id=a1B6S00000M7g93UAB">Download for Free in Store</a></div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentarticle-staff-block block-provus-heading block block-fixed-block-content block-fixed-block-contentarticle-staff-block"> <div class="center"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Questions?</div> </H2> <div class="subheading"> <div class="field field--name-field-provus-sub-title field--type-string field--label-hidden field__item">Connect with Council Staff</div> </div> </div> </div> <div class="addtoany-block block block-addtoany block-addtoany-block"> <div class="content"> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="https://cof.org/taxonomy/term/431/feed" data-a2a-title="Council on Foundations"><span class="a2a-wrapper"><label>Share</label><a href="#" class="a2a_button_facebook"><img src="/themes/custom/cof/images/icons/social-icon-fb.png" border="0" alt="Share on Facebook" width="8" height="15" /></a><a href="#" class="a2a_button_twitter"><img src="/themes/custom/cof/images/icons/social-icon-twitter.png" border="0" alt="Share on Twitter" width="15" height="12" /></a><a href="#" class="a2a_button_linkedin"><img src="/themes/custom/cof/images/icons/social-icon-linkedin.png" border="0" alt="Share on LinkedIn" width="14" height="14" /></a><a class="a2a_dd" href="https://www.addtoany.com/share"><img src="/themes/custom/cof/images/icons/social-icon-sharethis.png" border="0" alt="Share on all" width="14" height="14" /></a></span></span> </div> </div> <div class="fixed-block-contentrelated-resources block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-resources"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Resources</div> </H2> <div class="subheading"> </div> </div> </div> <div class="fixed-block-contentrelated-events block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-events"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Events</div> </H2> <div class="subheading"> </div> </div> </div> </div> </div> </div></div> Tue, 20 Sep 2022 16:27:54 +0000 council-webteam 16364 at https://cof.org Guidance for Making Grants to Support Ukraine https://cof.org/content/guidance-making-grants-support-ukraine <span class="field field--name-title field--type-string field--label-hidden">Guidance for Making Grants to Support Ukraine</span> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="/users/briankastnercoforg" typeof="schema:Person" property="schema:name" datatype="" content="brian.kastner@cof.org">brian.kastner@…</span></span> <span class="field field--name-created field--type-created field--label-hidden">Mon, 03/14/2022 - 11:14</span> <div class="article-body-wrapper"><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="extra-field-blocknodeprovus-articlecontent-moderation-control block block-layout-builder block-extra-field-blocknodeprovus-articlecontent-moderation-control"> <div class="content"> </div> </div> <div class="field-blocknodeprovus-articletitle block block-layout-builder block-field-blocknodeprovus-articletitle"> <div class="content"> <h1 class="field field--name-title field--type-string field--label-hidden">Guidance for Making Grants to Support Ukraine</h1> </div> </div> <div class="field-blocknodeprovus-articlebody block block-layout-builder block-field-blocknodeprovus-articlebody"> <div class="content"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p>Over the last two weeks, we’ve received scores of questions from the field about how to help the Ukrainian people during the ongoing Russian invasion, including during our recent <a href="https://www.cof.org/event/webinar-philanthropys-response-ukraine-humanitarian-crisis">webinar with the State Department</a>. The outpouring of support and willingness to make immediate relief funds available has been heartening, but a frequent question has emerged: how can I make sure my grant helps those most in need in a timely and safe matter?</p> <p>While we don’t suggest the specific organizations you should support, <a href="https://www.cof.org/news/philanthropys-response-russian-invasion-ukraine">we are regularly updating a list of response funds up to date on our website</a>. These resources include trusted crowdsourced lists of organizations you can support who are working directly or adjacent to the conflict.</p> <p>For funders who want to support relief efforts, there are three main ways to respond:</p> <ol> <li>Making direct grants to organizations in the region</li> <li>Funding through an intermediary or pooled fund hosted by US organization, or</li> <li>Funding US 501(c)(3) or international organizations responding in the region.</li> </ol> <p>Council members may also access our legal compendium chapter, <a href="https://www.cof.org/content/international-grantmaking-guide-funders-making-grants-outside-united-states">International Grantmaking: A Guide For Funders Making Grants Outside The United States</a>, for free assistance on international grantmaking procedures.</p> <hr /> <h2><strong>Making a Grant Directly to Ukrainian or other European Organizations</strong></h2> <p>Making grants internationally directly from private foundations or donor advised funds to non-US nonprofits requires that funders undertake one of two processes laid out by the IRS: <a href="https://www.cof.org/content/frequently-asked-legal-questions-about-global-grantmaking"><strong>equivalency determination (ED)</strong></a> or <a href="https://www.cof.org/content/what-expenditure-responsibility"><strong>expenditure responsibility (ER)</strong></a><strong>.</strong></p> <ul> <li>In short, equivalency determination (ED) is a process that asks the funder to determine whether the potential recipient meets the criteria of becoming a US 501(c)(3) public charity. In other words, that the organization is the “equivalent” of a US charity. <a href="https://www.ngosource.org/">NGOSource</a> is a repository of ED certificates used by many US-based foundations, and has helpful resources on understanding equivalency determination.</li> <li>Expenditure responsibility (ER), on the other hand, looks at the intended use of the grant to ensure that they would meet the definition set out by the IRS for charitable work. Expenditure responsibility is agnostic to the type of organization undertaking charitable work and cares only about how the funds will be used. Some funders likely use ER already to make domestic grants for charitable work at non-charitable enterprises, so the process should be familiar.</li> <li>To directly support Ukrainian or other European nonprofits, funders should consider which of these options makes more sense for them. If helpful, this <a href="https://www.cof.org/content/equivalency-determination-or-expenditure-responsibility">guide</a> for Council members may help you decide which process to use. Funders engaged in direct grantmaking abroad must also ensure compliance with sanctions, especially given the extent of both <a href="https://home.treasury.gov/policy-issues/financial-sanctions/sanctions-programs-and-country-information">US </a>and <a href="https://www.sanctionsmap.eu/#/main">EU</a> sanctions against Russian individuals and businesses. </li> </ul> <p><strong>Important: </strong>For public charities who want to make a grant but not from a donor advised fund, they are not required to conduct ED or ER, however, we still recommend following a similar process to ensure proper due diligence is undertaken. US companies also do not have to undergo ED or ER if they are making the donation directly from the corporate entity, however, ED and ER apply if the funds are coming from the company’s private foundation.</p> <p>While making direct grants is often the most effective and fast way to get funds where they are needed, we do not recommend trying to vet a new organization during an armed conflict as their staff will be preoccupied with response efforts and their own safety. Please see below for other ways you can support relief work.</p> <hr /> <h2><strong>Working with Global Intermediaries</strong></h2> <p>Another option for US funders who want to make a grant to support Ukraine but don’t know where to start is to give through a US-based intermediary. For these purposes, intermediaries are defined as US-based public charities whose primary purpose is to act as a re-grantor internationally. Many of these organizations operate using donor advised funds or field of interest funds.</p> <p>Donors may contribute to an existing relief fund or establish a donor advised fund with these organizations and subsequently recommend grants to pre-vetted organizations working on relief. The main benefit of working with an intermediary is that they have often already done all of the hard work (I.e. conducting ED or ER if required) and your staff doesn’t need to undertake any additional due diligence. You are essentially outsourcing the due diligence process to these intermediaries, and therefore a fee is taken on contributions you make or grants you recommend, depending on the intermediary.</p> <p>Many of the organizations <a href="https://www.cof.org/news/philanthropys-response-russian-invasion-ukraine">listed on our Ukraine response page</a> act as global intermediaries and have a proven track record supporting non-profits in the region and are therefore trusted by many US foundations and corporations. Please reach out to <a href="mailto:brian.kastner@cof.org">Brian Kastner</a> if you would like an introduction to any of these groups.</p> <hr /> <h2><strong>Funding International Organizations, such as UNHCR or UNICEF, and US-based charities working in the region</strong></h2> <p>One of the easiest options for US funders seeking to support the relief efforts is to fund an international organization that has been deemed the equivalent of a US 501(c)(3) public charity, as defined by <a href="https://www.archives.gov/federal-register/codification/executive-order/09698.html">Executive Order 9698.</a> This includes the United Nations and all its bodies, so groups like UNICEF, UN Women, UNHCR, the WHO and others are included. Funders working with these groups do not need to conduct ED or ER and can treat them as they would a US 501(c)(3) public charity.</p> <p>Similarly, working with international nonprofits such as the Red Cross makes it easy to support relief efforts quickly as no due diligence is required despite the intended purpose of the funds being international relief.</p> <hr /> <h2><strong>Making Grants to Russian Organizations to Support Russian Civilians</strong></h2> <p>Notably, there are innocents on both sides of a conflict, and many Russian citizens will suffer needlessly during this crisis. While many funders will choose to support the Ukrainian people and refugees, some may wish to support Russians facing economic collapse and food insecurity.</p> <p>Funding Russian organizations directly triggers the same requirements of equivalency determination or expenditure responsibility as noted above, however there are additional concerns you should be aware of. Namely:</p> <ol> <li>Russia’s civil society has been under assault for decades. What exists today is a fractured sector that is governed by strict laws and limits on their ability to fundraise and work on issues that are contrary to government priorities.</li> <li>Russia has made it nearly impossible for its nonprofit sector to receive funds from abroad. Its <a href="https://www.cof.org/country-notes/nonprofit-law-russia#gov_report">Foreign Agent law</a> has sweeping language that requires any nonprofit who receives foreign funds to register as a foreign agent. It also has an ongoing list of “Undesirable Organizations” that includes US-based nonprofits and foundations.</li> <li>The current suite of sanctions targeting Russian businesses and individuals is unprecedented in its scope. While the US Office of Foreign Assets Control (OFAC) typically does not target philanthropic flows, this might be a time to be extremely cautious of US and EU sanctions.</li> </ol> <p>At this time, we do not recommend attempting direct grants to Russian organizations.</p> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentarticle-staff-block block-provus-heading block block-fixed-block-content block-fixed-block-contentarticle-staff-block"> <div class="center"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Questions?</div> </H2> <div class="subheading"> <div class="field field--name-field-provus-sub-title field--type-string field--label-hidden field__item">Connect with Council Staff</div> </div> </div> </div> <div class="addtoany-block block block-addtoany block-addtoany-block"> <div class="content"> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="https://cof.org/taxonomy/term/431/feed" data-a2a-title="Council on Foundations"><span class="a2a-wrapper"><label>Share</label><a href="#" class="a2a_button_facebook"><img src="/themes/custom/cof/images/icons/social-icon-fb.png" border="0" alt="Share on Facebook" width="8" height="15" /></a><a href="#" class="a2a_button_twitter"><img src="/themes/custom/cof/images/icons/social-icon-twitter.png" border="0" alt="Share on Twitter" width="15" height="12" /></a><a href="#" class="a2a_button_linkedin"><img src="/themes/custom/cof/images/icons/social-icon-linkedin.png" border="0" alt="Share on LinkedIn" width="14" height="14" /></a><a class="a2a_dd" href="https://www.addtoany.com/share"><img src="/themes/custom/cof/images/icons/social-icon-sharethis.png" border="0" alt="Share on all" width="14" height="14" /></a></span></span> </div> </div> <div class="field-blocknodeprovus-articlefield-term-by-topic block block-layout-builder block-field-blocknodeprovus-articlefield-term-by-topic"> <div class="content"> <div class="field field--name-field-term-by-topic field--type-entity-reference field--label-hidden field__items"> <div class="field__item">International Giving</div> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentrelated-events block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-events"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Events</div> </H2> <div class="subheading"> </div> </div> </div> <div class="fixed-block-contentrelated-resources block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-resources"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Resources</div> </H2> <div class="subheading"> </div> </div> </div> </div> </div> </div></div> Mon, 14 Mar 2022 15:14:00 +0000 brian.kastner@cof.org 16062 at https://cof.org Trends in Disaster Philanthropy: Examining 15 Years of Disaster Giving to the Asia-Pacific https://cof.org/content/trends-disaster-philanthropy-examining-15-years-disaster-giving-asia-pacific <span class="field field--name-title field--type-string field--label-hidden">Trends in Disaster Philanthropy: Examining 15 Years of Disaster Giving to the Asia-Pacific</span> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="/users/briankastnercoforg" typeof="schema:Person" property="schema:name" datatype="" content="brian.kastner@cof.org">brian.kastner@…</span></span> <span class="field field--name-created field--type-created field--label-hidden">Tue, 08/25/2020 - 14:56</span> <div class="article-body-wrapper"><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="extra-field-blocknodeexternal-resourcecontent-moderation-control block block-layout-builder block-extra-field-blocknodeexternal-resourcecontent-moderation-control"> <div class="content"> </div> </div> <div class="field-blocknodeexternal-resourcetitle block block-layout-builder block-field-blocknodeexternal-resourcetitle"> <div class="content"> <h1 class="field field--name-title field--type-string field--label-hidden">Trends in Disaster Philanthropy: Examining 15 Years of Disaster Giving to the Asia-Pacific</h1> </div> </div> <div class="field-blocknodeexternal-resourcebody block block-layout-builder block-field-blocknodeexternal-resourcebody"> <div class="content"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p>Give2Asia's report looks at 15 years of its grantmaking to understand giving patterns, program impact, and opportunities in the philanthropy sector.</p> </div> </div> </div> <div class="field-blocknodeexternal-resourcefield-ext-link block block-layout-builder block-field-blocknodeexternal-resourcefield-ext-link"> <h2>Go to External Resource</h2> <div class="content"> <div class="field field--name-field-ext-link field--type-link field--label-hidden field__item"><a href="https://give2asia.org/wp-content/uploads/2020/08/Give2Asia-Trends-in-Disaster-Philanthropy-Report-v1-web.pdf">Trends in Disaster Philanthropy: Examining 15 Years of Disaster Giving to the Asia-Pacific</a></div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentarticle-staff-block block-provus-heading block block-fixed-block-content block-fixed-block-contentarticle-staff-block"> <div class="center"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Questions?</div> </H2> <div class="subheading"> <div class="field field--name-field-provus-sub-title field--type-string field--label-hidden field__item">Connect with Council Staff</div> </div> </div> </div> <div class="addtoany-block block block-addtoany block-addtoany-block"> <div class="content"> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="https://cof.org/taxonomy/term/431/feed" data-a2a-title="Council on Foundations"><span class="a2a-wrapper"><label>Share</label><a href="#" class="a2a_button_facebook"><img src="/themes/custom/cof/images/icons/social-icon-fb.png" border="0" alt="Share on Facebook" width="8" height="15" /></a><a href="#" class="a2a_button_twitter"><img src="/themes/custom/cof/images/icons/social-icon-twitter.png" border="0" alt="Share on Twitter" width="15" height="12" /></a><a href="#" class="a2a_button_linkedin"><img src="/themes/custom/cof/images/icons/social-icon-linkedin.png" border="0" alt="Share on LinkedIn" width="14" height="14" /></a><a class="a2a_dd" href="https://www.addtoany.com/share"><img src="/themes/custom/cof/images/icons/social-icon-sharethis.png" border="0" alt="Share on all" width="14" height="14" /></a></span></span> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentrelated-events block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-events"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Events</div> </H2> <div class="subheading"> </div> </div> </div> <div class="fixed-block-contentrelated-resources block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-resources"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Resources</div> </H2> <div class="subheading"> </div> </div> </div> </div> </div> </div></div> Tue, 25 Aug 2020 18:56:39 +0000 brian.kastner@cof.org 15129 at https://cof.org The Important Role of Global Intermediaries in COVID-19 Response https://cof.org/content/important-role-global-intermediaries-covid-19-response <span class="field field--name-title field--type-string field--label-hidden">The Important Role of Global Intermediaries in COVID-19 Response </span> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="/users/council-webteam" typeof="schema:Person" property="schema:name" datatype="">council-webteam</span></span> <span class="field field--name-created field--type-created field--label-hidden">Wed, 06/24/2020 - 12:27</span> <div class="article-body-wrapper"><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="extra-field-blocknodeprovus-articlecontent-moderation-control block block-layout-builder block-extra-field-blocknodeprovus-articlecontent-moderation-control"> <div class="content"> </div> </div> <div class="field-blocknodeprovus-articletitle block block-layout-builder block-field-blocknodeprovus-articletitle"> <div class="content"> <h1 class="field field--name-title field--type-string field--label-hidden">The Important Role of Global Intermediaries in COVID-19 Response </h1> </div> </div> <div class="field-blocknodeprovus-articlebody block block-layout-builder block-field-blocknodeprovus-articlebody"> <div class="content"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p>COVID-19 has prompted a rapid response from funders to channel funding to organizations across the world. To make this happen efficiently, global intermediaries have stepped up to support individuals, foundations, and corporations in directing support to charitable organizations in Asia &amp; the Pacific, Europe, Africa, and Latin America.</p> <p><a href="https://www.peakgrantmaking.org/insights/an-introduction-to-intermediaries/" target="_blank">Global intermediaries</a> are a specific kind of charity in the United States that serve as a connector and facilitator of grantmaking to charitable organizations outside the US. These charities have deep expertise in the rules and regulations around giving internationally but also <a href="https://www.macfound.org/press/article/using-intermediaries-impact/" target="_blank">lend their relationships and regional knowledge to funders</a> who wish to embark on supporting causes globally.</p> <p>For COVID-19 response, these organizations were some of the first to set up response funds and to warn of outbreak as they heard from partners in Asia about the disease.</p> <p>They have helped facilitate nearly $300 million in grant dollars and made it easy for the rest of philanthropy to provide direct relief to other countries for COVID-19 response.</p> <h2 class="title">Learn more about the impact of these important grantmakers in their own words:</h2> <ul> <li><a href="https://www.cof.org/content/give2asias-response-covid-19">Give2Asia</a>*</li> <li><a href="https://www.cof.org/content/global-fund-childrens-response-covid-19">Global Fund for Children</a>*</li> <li><a href="https://www.cof.org/content/globalgivings-response-covid-19">GlobalGiving</a>*</li> <li><a href="https://www.cof.org/content/hispanics-philanthropys-response-covid-19">Hispanics in Philanthropy</a>*</li> <li><a href="https://www.cof.org/content/international-community-foundations-response-covid-19">International Community Foundation</a></li> <li><a href="https://www.cof.org/content/king-baudouin-foundation-united-states-response-covid-19">King Baudouin Foundation United States</a>*</li> <li><a href="https://www.cof.org/content/seattle-international-foundations-response-covid-19">Seattle International Foundation</a>*</li> <li><a href="https://www.cof.org/content/philanthropic-initiatives-response-covid-19">The Philanthropic Initiative</a>*</li> <li><a href="https://www.cof.org/content/resource-foundations-response-covid-19">The Resource Foundation</a></li> <li><a href="https://www.cof.org/content/united-nations-foundations-response-covid-19">United Nations Foundation</a></li> </ul> <p>* Designates Council on Foundations Members</p> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentarticle-staff-block block-provus-heading block block-fixed-block-content block-fixed-block-contentarticle-staff-block"> <div class="center"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Questions?</div> </H2> <div class="subheading"> <div class="field field--name-field-provus-sub-title field--type-string field--label-hidden field__item">Connect with Council Staff</div> </div> </div> </div> <div class="addtoany-block block block-addtoany block-addtoany-block"> <div class="content"> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="https://cof.org/taxonomy/term/431/feed" data-a2a-title="Council on Foundations"><span class="a2a-wrapper"><label>Share</label><a href="#" class="a2a_button_facebook"><img src="/themes/custom/cof/images/icons/social-icon-fb.png" border="0" alt="Share on Facebook" width="8" height="15" /></a><a href="#" class="a2a_button_twitter"><img src="/themes/custom/cof/images/icons/social-icon-twitter.png" border="0" alt="Share on Twitter" width="15" height="12" /></a><a href="#" class="a2a_button_linkedin"><img src="/themes/custom/cof/images/icons/social-icon-linkedin.png" border="0" alt="Share on LinkedIn" width="14" height="14" /></a><a class="a2a_dd" href="https://www.addtoany.com/share"><img src="/themes/custom/cof/images/icons/social-icon-sharethis.png" border="0" alt="Share on all" width="14" height="14" /></a></span></span> </div> </div> <div class="field-blocknodeprovus-articlefield-term-by-topic block block-layout-builder block-field-blocknodeprovus-articlefield-term-by-topic"> <div class="content"> <div class="field field--name-field-term-by-topic field--type-entity-reference field--label-hidden field__items"> <div class="field__item">Disaster Grantmaking</div> <div class="field__item">International Giving</div> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentrelated-events block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-events"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Events</div> </H2> <div class="subheading"> </div> </div> </div> <div class="fixed-block-contentrelated-resources block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-resources"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Resources</div> </H2> <div class="subheading"> </div> </div> </div> </div> </div> </div></div> Wed, 24 Jun 2020 16:27:31 +0000 council-webteam 15058 at https://cof.org Tips and Resources for Responding Globally to COVID-19 https://cof.org/content/tips-and-resources-responding-globally-covid-19 <span class="field field--name-title field--type-string field--label-hidden">Tips and Resources for Responding Globally to COVID-19</span> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="/users/council-webteam" typeof="schema:Person" property="schema:name" datatype="">council-webteam</span></span> <span class="field field--name-created field--type-created field--label-hidden">Tue, 03/31/2020 - 12:49</span> <div class="article-body-wrapper"><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="extra-field-blocknodeprovus-articlecontent-moderation-control block block-layout-builder block-extra-field-blocknodeprovus-articlecontent-moderation-control"> <div class="content"> </div> </div> <div class="field-blocknodeprovus-articletitle block block-layout-builder block-field-blocknodeprovus-articletitle"> <div class="content"> <h1 class="field field--name-title field--type-string field--label-hidden">Tips and Resources for Responding Globally to COVID-19</h1> </div> </div> <div class="field-blocknodeprovus-articlebody block block-layout-builder block-field-blocknodeprovus-articlebody"> <div class="content"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p>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 in vastly different ways in how they combat the outbreak. Knowing what is happening locally, and what the needs are, is going to be vital to any effort.</p> <p>Here are some tips and resources to help your foundation respond on a global scale during this crisis.</p> <hr /> <h2 class="title" style="font-size:24px;">Understand the Legal Basics</h2> <p>Long-time global funders know that making grants to charitable organizations outside of the United States can be complicated.  If you’re relatively new to global grantmaking, take time to familiarize yourself with the IRS regulations around making grants to foreign charities (you may have already heard of <a href="https://www.cof.org/content/equivalency-determination-or-expenditure-responsibility">expenditure responsibility and equivalency determination</a>). You’ll also need to make sure you have some staff trained in compliance, as making grants internationally can trigger concerns around sanctions, money-laundering, and foreign bribery. You should also ensure that your efforts are not contrary to local government guidance on COVID-19. Our <a href="https://www.cof.org/country-notes">Country Notes</a> resource, in partnership with ICNL, is a great place to get familiarized with country regulations, and our expanded notes for members provide contacts and peers who are working in the country.</p> <p>Remember, there is a <a href="https://uscode.house.gov/view.xhtml?req=(title:22%20section:288%20edition:prelim)">long list of international organizations</a> that have been deemed the equivalent of 501c3 public charities by executive order and do not require additional vetting.</p> <hr /> <h2 class="title" style="font-size:24px;">Be Patient with Nonprofit Partners</h2> <p>This is a good rule of thumb no matter where you are operating! Take time to understand how they work, what they need, and what potential barriers they face in receiving your grant, implementing it, and reporting on it. This is especially true if you are funding healthcare organizations and hospitals as they are busy dealing with a pandemic and shouldn’t be expected to respond to your requests within a day.</p> <hr /> <h2 class="title" style="font-size:24px;">Use an Equivalency Determination If You Can</h2> <p>Speaking of flexibility, if you can, now is a good time to conduct an equivalency determination on your nonprofit partners. Since equivalency determinations allow for you to provide general operating support grants, using an ED will make sure your nonprofit partner can operate in crisis mode effectively. <a href="https://www.ngosource.org/" target="_blank">NGOsource</a>, a repository of ED certificates, can make this process fast and simplified.</p> <p>If you do have to use expenditure responsibility (project funding), try to structure the agreement and reporting requirements in broad enough terms so that the money is still flexible. Many foundations are exploring what flexible funding looks like internationally and some like <a href="https://www.alliancemagazine.org/blog/covid-19-an-opportunity-for-transformative-grant-making/">Open Society Foundations have been calling for this for some time</a>.</p> <hr /> <h2 class="title" style="font-size:24px;">Try to Limit the Paperwork</h2> <p>Whether it’s US-based requirements or recipient country bureaucracy, there’s often a lot of documentation in global grantmaking. Try to streamline your application and reporting processes as much as possible and considering waiving things that are “nice to have” and not absolute requirements. Still, we’ll always recommend you have all the necessary legal documents on hand, so try to find a balance that meets your needs and makes life a bit easier for your grantees.</p> <hr /> <h2 class="title" style="font-size:24px;">Use Local Networks and Foundations for Support</h2> <p>It’s going to be rare that a US-based funder knows local context as well as local actors. Philanthropy of all kinds is growing across the world, which means more and more foundations and funder collectives are going to be present in the areas you support. Did you know that many countries have their own nonprofit or foundation networks? These groups are great sources of news and information, can help funders establish offices in the country, and can be extremely helpful in finding local partners for collaboration. We recommend <a href="https://www.wingsweb.org/page/OurNetwork" target="_blank">WINGS listing of their members worldwide</a> to see which network might best suit your needs.</p> <p>Get to know local funders (including community foundations) and consider coordinated grantmaking. While a pandemic isn’t the best time to build new partnerships, sometimes necessity makes it easier to do. Utilizing existing knowledge and infrastructure makes a rapid response more efficient and effective. You can use the networks mentioned above or explore the <a href="https://communityfoundationatlas.org/" target="_blank">Community Foundation Atlas</a>.</p> <hr /> <h2 class="title" style="font-size:24px;">Consider an Intermediary</h2> <p>Intermediaries, in this context, are US-based 501c3 organizations that can make grants at your request (typically for a fee). Giving through an intermediary relieves your team of handling nearly all administrative and legal tasks. These organizations range from some community foundations, issue specific organizations, regionally focused funders, and some with global reach. Many of these organizations are well respected global funders with deep expertise and many are also members of the Council. Some have created <a href="https://docs.google.com/spreadsheets/d/e/2PACX-1vT3YOH_tCxOTw1P0ZTdVnnGdNsULENdaZ36mUnL8TwN8xzgjQ3oXFaL93YYgrNHOTamHB0Deagn3DGe/pubhtml" target="_blank">response funds</a> and we are happy to provide contacts at any intermediary that fits your needs.</p> <hr /> <h2 class="title" style="font-size:24px;">Think Long Term</h2> <p>Disaster response of any kind requires a long-term view. Recovery can be slow even in areas with robust infrastructure. Make commitments to your grantees that funding will be multi-year, that you will provide general operating support, or at least, make it clear that you’re in this for the long haul. Some organizations depend on funding from US philanthropy to survive and loss of these funds can be crippling. If possible, take time to help bring other funders to your grantees.</p> <hr /> <h2 class="title" style="font-size:24px;">Approach Global Grantmaking with Humility</h2> <p>Try not to go into giving internationally with the mindset that what worked in one case, will work in another. Context matters. There has been increasing momentum around movements like <a href="https://globalfundcommunityfoundations.org/what-we-stand-for/shiftthepower/" target="_blank">#ShiftThePower</a> that advocate for funders giving locally, building trusting relationships with their partners, and encouraging for local communities to have more say in funding decisions. Trust your grantees to tell you what they need.</p> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentarticle-staff-block block-provus-heading block block-fixed-block-content block-fixed-block-contentarticle-staff-block"> <div class="center"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Questions?</div> </H2> <div class="subheading"> <div class="field field--name-field-provus-sub-title field--type-string field--label-hidden field__item">Connect with Council Staff</div> </div> </div> </div> <div class="addtoany-block block block-addtoany block-addtoany-block"> <div class="content"> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="https://cof.org/taxonomy/term/431/feed" data-a2a-title="Council on Foundations"><span class="a2a-wrapper"><label>Share</label><a href="#" class="a2a_button_facebook"><img src="/themes/custom/cof/images/icons/social-icon-fb.png" border="0" alt="Share on Facebook" width="8" height="15" /></a><a href="#" class="a2a_button_twitter"><img src="/themes/custom/cof/images/icons/social-icon-twitter.png" border="0" alt="Share on Twitter" width="15" height="12" /></a><a href="#" class="a2a_button_linkedin"><img src="/themes/custom/cof/images/icons/social-icon-linkedin.png" border="0" alt="Share on LinkedIn" width="14" height="14" /></a><a class="a2a_dd" href="https://www.addtoany.com/share"><img src="/themes/custom/cof/images/icons/social-icon-sharethis.png" border="0" alt="Share on all" width="14" height="14" /></a></span></span> </div> </div> <div class="field-blocknodeprovus-articlefield-term-by-topic block block-layout-builder block-field-blocknodeprovus-articlefield-term-by-topic"> <div class="content"> <div class="field field--name-field-term-by-topic field--type-entity-reference field--label-hidden field__items"> <div class="field__item">International Giving</div> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentrelated-events block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-events"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Events</div> </H2> <div class="subheading"> </div> </div> </div> <div class="fixed-block-contentrelated-resources block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-resources"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Resources</div> </H2> <div class="subheading"> </div> </div> </div> </div> </div> </div></div> Tue, 31 Mar 2020 16:49:36 +0000 council-webteam 14924 at https://cof.org Global Family Philanthropy: Exploring Key Considerations for Giving Across Borders https://cof.org/content/global-family-philanthropy-exploring-key-considerations-giving-across-borders <span class="field field--name-title field--type-string field--label-hidden">Global Family Philanthropy: Exploring Key Considerations for Giving Across Borders</span> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="/users/briankastnercoforg" typeof="schema:Person" property="schema:name" datatype="" content="brian.kastner@cof.org">brian.kastner@…</span></span> <span class="field field--name-created field--type-created field--label-hidden">Tue, 01/14/2020 - 15:48</span> <div class="article-body-wrapper"><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="extra-field-blocknodeprovus-articlecontent-moderation-control block block-layout-builder block-extra-field-blocknodeprovus-articlecontent-moderation-control"> <div class="content"> </div> </div> <div class="field-blocknodeprovus-articletitle block block-layout-builder block-field-blocknodeprovus-articletitle"> <div class="content"> <h1 class="field field--name-title field--type-string field--label-hidden">Global Family Philanthropy: Exploring Key Considerations for Giving Across Borders</h1> </div> </div> <div class="field-blocknodeprovus-articlebody block block-layout-builder block-field-blocknodeprovus-articlebody"> <div class="content"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p><img alt="Global Family Philanthropy Report Cover" src="https://www.cof.org/sites/default/files/Global-Family-Philanthropy-thumbnail.jpg" style="width: 270px; height: auto; max-width:100%; border: 3px solid #ffffff;box-shadow: 1px 1px 2px rgba(0,0,0,0.15);float:right;margin-left:20px;margin-bottom:20px;" />This paper by the Council, <a href="https://www.bnymellonwealth.com/">BNY Mellon</a>, and <a href="https://give2asia.org/">Give2Asia</a> 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. However, due to generational change and technological advancements, it’s becoming far more common. This paper equips global families with key considerations and offers recommendations on how to proceed effectively with global family philanthropy.</p> <p><a class="btn btn-default btn-arrow" href="https://account.cof.org/NC__Product?id=a1B2M00000JJPSBUA5" target="_blank">Download the Report for Free</a></p> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentarticle-staff-block block-provus-heading block block-fixed-block-content block-fixed-block-contentarticle-staff-block"> <div class="center"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Questions?</div> </H2> <div class="subheading"> <div class="field field--name-field-provus-sub-title field--type-string field--label-hidden field__item">Connect with Council Staff</div> </div> </div> </div> <div class="addtoany-block block block-addtoany block-addtoany-block"> <div class="content"> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="https://cof.org/taxonomy/term/431/feed" data-a2a-title="Council on Foundations"><span class="a2a-wrapper"><label>Share</label><a href="#" class="a2a_button_facebook"><img src="/themes/custom/cof/images/icons/social-icon-fb.png" border="0" alt="Share on Facebook" width="8" height="15" /></a><a href="#" class="a2a_button_twitter"><img src="/themes/custom/cof/images/icons/social-icon-twitter.png" border="0" alt="Share on Twitter" width="15" height="12" /></a><a href="#" class="a2a_button_linkedin"><img src="/themes/custom/cof/images/icons/social-icon-linkedin.png" border="0" alt="Share on LinkedIn" width="14" height="14" /></a><a class="a2a_dd" href="https://www.addtoany.com/share"><img src="/themes/custom/cof/images/icons/social-icon-sharethis.png" border="0" alt="Share on all" width="14" height="14" /></a></span></span> </div> </div> <div class="field-blocknodeprovus-articlefield-term-by-topic block block-layout-builder block-field-blocknodeprovus-articlefield-term-by-topic"> <div class="content"> <div class="field field--name-field-term-by-topic field--type-entity-reference field--label-hidden field__items"> <div class="field__item">International Giving</div> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentrelated-events block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-events"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Events</div> </H2> <div class="subheading"> </div> </div> </div> <div class="fixed-block-contentrelated-resources block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-resources"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Resources</div> </H2> <div class="subheading"> </div> </div> </div> </div> </div> </div></div> Tue, 14 Jan 2020 20:48:39 +0000 brian.kastner@cof.org 14833 at https://cof.org Global Goals Mapping Tool https://cof.org/content/global-goals-mapping-tool <span class="field field--name-title field--type-string field--label-hidden">Global Goals Mapping Tool</span> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="/users/briankastnercoforg" typeof="schema:Person" property="schema:name" datatype="" content="brian.kastner@cof.org">brian.kastner@…</span></span> <span class="field field--name-created field--type-created field--label-hidden">Mon, 03/18/2019 - 13:21</span> <div class="article-body-wrapper"><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="extra-field-blocknodeprovus-articlecontent-moderation-control block block-layout-builder block-extra-field-blocknodeprovus-articlecontent-moderation-control"> <div class="content"> </div> </div> <div class="field-blocknodeprovus-articletitle block block-layout-builder block-field-blocknodeprovus-articletitle"> <div class="content"> <h1 class="field field--name-title field--type-string field--label-hidden">Global Goals Mapping Tool</h1> </div> </div> <div class="field-blocknodeprovus-articlebody block block-layout-builder block-field-blocknodeprovus-articlebody"> <div class="content"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p>Created in 2017, the Global Goals Mapping Tool is a comprehensive resource that maps giving and volunteerism using both the <a href="https://nccs.urban.org/project/irs-activity-codes" target="_blank">IRS National Taxonomy of Exempt Entities</a> (NTEE) codes and the <a href="https://unstats.un.org/unsd/publication/seriesf/seriesf_91e.pdf" target="_blank">United Nations International Classification of Nonprofit Organizations</a> (ICNPO) codes to classify the activity and programs of charities and connect them to the SDGs. The Global Goals Mapping Tool is an Excel spreadsheet created by <a href="https://charity.org/" target="_blank">Global Impact</a>, <a href="https://www.blackbaud.com/" target="_blank">Blackbaud</a>, the <a href="https://www.cof.org">Council on Foundations</a>, and <a href="https://candid.org/" target="_blank">Candid</a>, four leading organizations in the social good community.</p> <p>Creating a shared alignment resource and common language, the Global Goals Mapping Tool supports foundations seeking to align their grantmaking with the Sustainable Development Goals, allowing for program or portfolio managers to easily and efficiently track their grantees’ activity in relation to the Goals. For a $5,000 fee, organizations may license the use of the Tool for staff-wide usage, enabling all team members to access and benefit from the Global Goals Mapping Tool. The Tool is the perfect solution for grants management systems and databases, efficiently expanding the capacity of your software to track the SDGs.</p> <h2 style="font-size:26px">About the SDGs</h2> <p>The <a href="https://sustainabledevelopment.un.org/" target="_blank">Sustainable Development Goals</a> are a set of 17 interconnected global goals devoted to addressing hunger, poverty, health inequity, inequality, injustice, and more. The goals are designed to “leave no one behind”. Adopted in 2015 by 193 countries, including the United States, they serve as a call to action to governments, the private sector, foundations, nonprofits, and individual change agents to make significant improvements in life, on land, and under water by 2030. The Global Goals Mapping tool provides a shareable resource for the entire social good community to utilize in aligning their grantmaking with the 17 goals and additional related targets.</p> <h2 style="font-size:26px">Purchasing the Global Goals Mapping Tool</h2> <p>Interested in learning more or obtaining the Global Goals Mapping Tool? Please contact Brian Kastner, Director of Engagement, at <a href="mailto:brian.kastner@cof.org">brian.kastner@cof.org</a>.</p> <h2 style="font-size:26px">Frequently Asked Questions</h2> <h3 class="title">What is the Global Goals Mapping Tool?</h3> <p>The Global Goals Mapping Tool is an Excel spreadsheet created by Global Impact, Blackbaud, the Council on Foundations, and Candid to facilitate funder alignment with the Sustainable Development Goals (SDGs).</p> <h3 class="title">Why should my organization use the Global Goals Mapping Tool?</h3> <p>Using both the IRS National Taxonomy of Exempt Entities (NTEE) codes and the United Nations International Classification of Nonprofit Organizations (ICNPO) codes, the Global Goals Mapping Tool enables funders to classify the activities and programs of charities and connect them to the SDGs and related targets. Useful for reporting to stakeholders, the Global Goals Mapping Tool is a great resource for any funder seeking to align their grantmaking with the SDGs. If your organization uses a grants management platform, the Global Goals Mapping Tool can easily be integrated with your current system, creating a seamless SDG alignment mechanism for all of your grantmaking. </p> <h3 class="title">Is there a cost for obtaining the Global Goals Mapping Tool?</h3> <p>Yes, there is a one-time fee of $5,000 to receive the Global Goals Mapping Tool.</p> <h3 class="title">Does it get updated?</h3> <p>NTEE and ICNPO codes rarely change. However, if changes are made to NTEE or ICNPO codes, we will update the Tool accordingly and send an updated mapping spreadsheet to all purchasers. </p> <h3 class="title">Can I share the Global Goals Mapping Tool?</h3> <p>Yes and no. The Global Goals Mapping Tool may be shared internally within your organization; however, it may not be shared externally or with another organization.</p> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentarticle-staff-block block-provus-heading block block-fixed-block-content block-fixed-block-contentarticle-staff-block"> <div class="center"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Questions?</div> </H2> <div class="subheading"> <div class="field field--name-field-provus-sub-title field--type-string field--label-hidden field__item">Connect with Council Staff</div> </div> </div> </div> <div class="addtoany-block block block-addtoany block-addtoany-block"> <div class="content"> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="https://cof.org/taxonomy/term/431/feed" data-a2a-title="Council on Foundations"><span class="a2a-wrapper"><label>Share</label><a href="#" class="a2a_button_facebook"><img src="/themes/custom/cof/images/icons/social-icon-fb.png" border="0" alt="Share on Facebook" width="8" height="15" /></a><a href="#" class="a2a_button_twitter"><img src="/themes/custom/cof/images/icons/social-icon-twitter.png" border="0" alt="Share on Twitter" width="15" height="12" /></a><a href="#" class="a2a_button_linkedin"><img src="/themes/custom/cof/images/icons/social-icon-linkedin.png" border="0" alt="Share on LinkedIn" width="14" height="14" /></a><a class="a2a_dd" href="https://www.addtoany.com/share"><img src="/themes/custom/cof/images/icons/social-icon-sharethis.png" border="0" alt="Share on all" width="14" height="14" /></a></span></span> </div> </div> <div class="field-blocknodeprovus-articlefield-term-by-topic block block-layout-builder block-field-blocknodeprovus-articlefield-term-by-topic"> <div class="content"> <div class="field field--name-field-term-by-topic field--type-entity-reference field--label-hidden field__items"> <div class="field__item">International Giving</div> <div class="field__item">Sustainable Development Goals</div> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentrelated-events block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-events"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Events</div> </H2> <div class="subheading"> </div> </div> </div> <div class="fixed-block-contentrelated-resources block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-resources"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Resources</div> </H2> <div class="subheading"> </div> </div> </div> </div> </div> </div></div> Mon, 18 Mar 2019 17:21:23 +0000 brian.kastner@cof.org 14465 at https://cof.org International Grantmaking: A Guide for Funders Making Grants Outside the United States https://cof.org/content/international-grantmaking-guide-funders-making-grants-outside-united-states <span class="field field--name-title field--type-string field--label-hidden">International Grantmaking: A Guide for Funders Making Grants Outside the United States</span> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="/users/benmcdearmoncoforg" typeof="schema:Person" property="schema:name" datatype="" content="ben.mcdearmon@cof.org">ben.mcdearmon@…</span></span> <span class="field field--name-created field--type-created field--label-hidden">Mon, 02/04/2019 - 17:05</span> <div class="article-body-wrapper"><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="extra-field-blocknodeprovus-articlecontent-moderation-control block block-layout-builder block-extra-field-blocknodeprovus-articlecontent-moderation-control"> <div class="content"> </div> </div> <div class="field-blocknodeprovus-articletitle block block-layout-builder block-field-blocknodeprovus-articletitle"> <div class="content"> <h1 class="field field--name-title field--type-string field--label-hidden">International Grantmaking: A Guide for Funders Making Grants Outside the United States</h1> </div> </div> <div class="field-blocknodeprovus-articlebody block block-layout-builder block-field-blocknodeprovus-articlebody"> <div class="content"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2 align="center" class="title"><a href="/page/mastering-foundation-law-council-foundations-compendium-legal-resources">A Chapter in Mastering Foundation Law:<br /> The Council on Foundations Compendium of Legal Resources</a></h2> <p><img alt="International Grantmaking Chapter cover" src="/sites/default/files/documents/files/MFL-international-grantmaking-cover-thumb.jpg" style="width:300px;height:auto;float:right;margin-left:1rem;margin-bottom:1rem;border-radius:1rem;border: 1px solid #DFE2E6;max-width:100%;" title="International Grantmaking Chapter cover" />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 their grantmaking beyond our borders.</p> <p>The target audience for this chapter includes private foundations, community foundations, and direct corporate-giving programs. Although this chapter occasionally references the individual donor and the laws that affect that donor, we do not make an effort to provide a comprehensive analysis of the rules for individual giving.</p> <p>The overriding objective of this chapter is to dissect and explain the various legal and technical requirements necessary to comply with the U.S. law and regulations concerning grants to non-U.S. organizations. Although these rules tend to inhibit foundations and business corporations from involvement in non-U.S. grantmaking, more and more funders each year are moving into the international arena with success. We hope that this chapter will increase your comfort level for grantmaking to non-U.S. institutions.  </p> <p>This chapter is divided into seven parts:</p> <h3>Part One: The Legal Framework for U.S. Charities and International Activity</h3> <p>The Internal Revenue Code (IRC or Code), the Treasury Regulations (Regulations), and subsequent guidance provides the framework for engagement in international grantmaking by defining charitable activity, outlining rules to obtain a charitable deduction or make grants to non-U.S. organizations, and classifying grantmakers and potential grantees.  We begin with a review of the basics here.</p> <h3>Part Two: IRS-Recognized Charities with Non-U.S. Activities</h3> <p>Given the added administrative details necessary for making grants to organizations not recognized by the IRS, it is understandably tempting to look for an easier method. The most straightforward way to fund charitable activities outside the United States is to make grants to IRS-recognized charities organized in the United States that have active programs outside this country. Our discussion of non-U.S. grantmaking starts with this approach.</p> <h3>Part Three: Corporate Philanthropy and International Giving</h3> <p>Corporate law allows U.S. for-profit corporations to give anything they want to anyone in any place so long as the gift is consistent with a legitimate purpose of that corporation. Corporate law generally prohibits actions considered <em>ultra vires</em>, or beyond legitimate corporate purposes. However, if the corporation wants to make a charitable gift and obtain a charitable tax deduction, there are significant limitations beyond the question of whether or not the gift serves a corporate purpose.</p> <h3>Part Four: International Grantmaking by Public Charities</h3> <p>Some sectors of American philanthropy—churches, for example—have a long tradition of supporting activities in other countries. More and more public charities, including community foundations, are exploring the possibility of expanding their programs and services across international borders. This section provides guidance to public charities that make grants to non-U.S. organizations.</p> <h3>Part Five: International Grantmaking by Private Foundations</h3> <p>This section is designed primarily for private foundations. The information, however, is also valuable to corporations and public charities. Any private foundation formed by a U.S. corporation (a company foundation) must abide by these rules for any grants to non-U.S. organizations; and while public charities are not bound to these rules, they provide useful guidance and relative safety if they are followed closely.</p> <h3>Part Six: Non-Tax Regulation of International Grantmaking</h3> <p>The majority of this chapter focuses on the tax rules imposed on grants sent outside the United States. This Part Six, however, will examine other areas of the law that may affect international grantmaking.</p> <h3>Part Seven: Additional Resources</h3> <hr /> <h2>Accessing this Chapter</h2> <p>As a benefit of Council membership, members can download this chapter for free. Nonmembers of the Council can purchase this chapter of the Legal Compendium in our store for $199.</p> <p><a class="btn btn-arrow btn-default" href="https://account.cof.org/NC__Product?id=a1B2M00000EXPBK" target="_blank">Members Download for Free</a></p> <p><a class="btn btn-arrow btn-default" href="https://account.cof.org/NC__Product?id=a1B2M00000EXPBK" target="_blank">Nonmembers Purchase from Store</a></p> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentarticle-staff-block block-provus-heading block block-fixed-block-content block-fixed-block-contentarticle-staff-block"> <div class="center"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Questions?</div> </H2> <div class="subheading"> <div class="field field--name-field-provus-sub-title field--type-string field--label-hidden field__item">Connect with Council Staff</div> </div> </div> </div> <div class="addtoany-block block block-addtoany block-addtoany-block"> <div class="content"> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="https://cof.org/taxonomy/term/431/feed" data-a2a-title="Council on Foundations"><span class="a2a-wrapper"><label>Share</label><a href="#" class="a2a_button_facebook"><img src="/themes/custom/cof/images/icons/social-icon-fb.png" border="0" alt="Share on Facebook" width="8" height="15" /></a><a href="#" class="a2a_button_twitter"><img src="/themes/custom/cof/images/icons/social-icon-twitter.png" border="0" alt="Share on Twitter" width="15" height="12" /></a><a href="#" class="a2a_button_linkedin"><img src="/themes/custom/cof/images/icons/social-icon-linkedin.png" border="0" alt="Share on LinkedIn" width="14" height="14" /></a><a class="a2a_dd" href="https://www.addtoany.com/share"><img src="/themes/custom/cof/images/icons/social-icon-sharethis.png" border="0" alt="Share on all" width="14" height="14" /></a></span></span> </div> </div> <div class="field-blocknodeprovus-articlefield-term-by-topic block block-layout-builder block-field-blocknodeprovus-articlefield-term-by-topic"> <div class="content"> <div class="field field--name-field-term-by-topic field--type-entity-reference field--label-hidden field__items"> <div class="field__item">International Giving</div> <div class="field__item">International Grantmaking Regulations</div> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentrelated-events block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-events"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Events</div> </H2> <div class="subheading"> </div> </div> </div> <div class="fixed-block-contentrelated-resources block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-resources"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Resources</div> </H2> <div class="subheading"> </div> </div> </div> </div> </div> </div></div> Mon, 04 Feb 2019 22:05:26 +0000 ben.mcdearmon@cof.org 14281 at https://cof.org Updates on Global Giving and Non-Tax US Regulations that Impact Funders https://cof.org/content/updates-global-giving-and-non-tax-us-regulations-impact-funders <span class="field field--name-title field--type-string field--label-hidden">Updates on Global Giving and Non-Tax US Regulations that Impact Funders</span> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="/users/kelseygerbercoforg" typeof="schema:Person" property="schema:name" datatype="" content="kelsey.gerber@cof.org">kelsey.gerber@…</span></span> <span class="field field--name-created field--type-created field--label-hidden">Wed, 01/23/2019 - 15:56</span> <div class="article-body-wrapper"><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="extra-field-blocknodeprovus-articlecontent-moderation-control block block-layout-builder block-extra-field-blocknodeprovus-articlecontent-moderation-control"> <div class="content"> </div> </div> <div class="field-blocknodeprovus-articletitle block block-layout-builder block-field-blocknodeprovus-articletitle"> <div class="content"> <h1 class="field field--name-title field--type-string field--label-hidden">Updates on Global Giving and Non-Tax US Regulations that Impact Funders</h1> </div> </div> <div class="field-blocknodeprovus-articlefield-news-subhead block block-layout-builder block-field-blocknodeprovus-articlefield-news-subhead"> <div class="content"> <h2 class="field field--name-field-news-subhead field--type-string field--label-hidden article-subheading">Webinar Recording</h2> </div> </div> <div class="field-blocknodeprovus-articlebody block block-layout-builder block-field-blocknodeprovus-articlebody"> <div class="content"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><div class="embed-responsive embed-responsive-16by9"> <p><iframe allow="accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture" allowfullscreen="" frameborder="0" height="315" src="https://www.youtube.com/embed/F3EInGxtIxE?start=75" width="560"></iframe></p> </div> <p> </p> <p>If you have any questions, pleae email <a href="mailto:legal@cof.org">legal@cof.org</a>.</p> <p>Topics included regulations like the Foreign Agent Registration Act (FARA), Foreign Corrupt Practices Act (FCPA), US Treasury’s voluntary anti-terrorism guidelines and more.</p> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentarticle-staff-block block-provus-heading block block-fixed-block-content block-fixed-block-contentarticle-staff-block"> <div class="center"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Questions?</div> </H2> <div class="subheading"> <div class="field field--name-field-provus-sub-title field--type-string field--label-hidden field__item">Connect with Council Staff</div> </div> </div> </div> <div class="addtoany-block block block-addtoany block-addtoany-block"> <div class="content"> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="https://cof.org/taxonomy/term/431/feed" data-a2a-title="Council on Foundations"><span class="a2a-wrapper"><label>Share</label><a href="#" class="a2a_button_facebook"><img src="/themes/custom/cof/images/icons/social-icon-fb.png" border="0" alt="Share on Facebook" width="8" height="15" /></a><a href="#" class="a2a_button_twitter"><img src="/themes/custom/cof/images/icons/social-icon-twitter.png" border="0" alt="Share on Twitter" width="15" height="12" /></a><a href="#" class="a2a_button_linkedin"><img src="/themes/custom/cof/images/icons/social-icon-linkedin.png" border="0" alt="Share on LinkedIn" width="14" height="14" /></a><a class="a2a_dd" href="https://www.addtoany.com/share"><img src="/themes/custom/cof/images/icons/social-icon-sharethis.png" border="0" alt="Share on all" width="14" height="14" /></a></span></span> </div> </div> <div class="field-blocknodeprovus-articlefield-term-by-topic block block-layout-builder block-field-blocknodeprovus-articlefield-term-by-topic"> <div class="content"> <div class="field field--name-field-term-by-topic field--type-entity-reference field--label-hidden field__items"> <div class="field__item">International Giving</div> <div class="field__item">International Grantmaking Regulations</div> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentrelated-events block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-events"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Events</div> </H2> <div class="subheading"> </div> </div> </div> <div class="fixed-block-contentrelated-resources block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-resources"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Resources</div> </H2> <div class="subheading"> </div> </div> </div> </div> </div> </div></div> Wed, 23 Jan 2019 20:56:09 +0000 kelsey.gerber@cof.org 14246 at https://cof.org The State of Global Giving by U.S. Foundations: 2011-2015 https://cof.org/content/state-global-giving-us-foundations-2011-2015 <span class="field field--name-title field--type-string field--label-hidden">The State of Global Giving by U.S. Foundations: 2011-2015</span> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="/users/natalierosscoforg" typeof="schema:Person" property="schema:name" datatype="">natalie.ross@cof.org</span></span> <span class="field field--name-created field--type-created field--label-hidden">Fri, 08/10/2018 - 12:59</span> <div class="article-body-wrapper"><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="extra-field-blocknodeprovus-articlecontent-moderation-control block block-layout-builder block-extra-field-blocknodeprovus-articlecontent-moderation-control"> <div class="content"> </div> </div> <div class="field-blocknodeprovus-articletitle block block-layout-builder block-field-blocknodeprovus-articletitle"> <div class="content"> <h1 class="field field--name-title field--type-string field--label-hidden">The State of Global Giving by U.S. Foundations: 2011-2015</h1> </div> </div> <div class="field-blocknodeprovus-articlebody block block-layout-builder block-field-blocknodeprovus-articlebody"> <div class="content"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p><img alt="The State of Global Giving by U.S. Foundations: 2011-2015" src="/sites/default/files/global-giving-report-cover.JPG" style="width:300px;height:auto;float:right;margin-left:1rem;margin-bottom:1rem;border-radius:1rem;border: 1px solid #DFE2E6;max-width:100%;" title="The State of Global Giving by U.S. Foundations: 2011-2015" />The Council on Foundations and Candid (formerly Foundation Center) analyzed how U.S. foundations supported international communities, nonprofits, and programs between 2011 and 2015 for our report,<strong> <a href="http://doi.org/csr8 " target="_blank">The State of Global Giving by U.S. Foundations: 2011-2015</a>.</strong></p> <p>In addition to a detailed analysis of trends by issue area, geographic region, population group, and donor strategy, this analysis also relates these trends to key events and developments, including the adoption of the Sustainable Development Goals, the spread of Ebola in West Africa, and the increasing legal restrictions faced by civil society in countries around the world.</p> <h3 class="title">Key Report Findings</h3> <ul> <li>International giving by U.S. foundations reached an all-time high of $9.3 billion in 2015, up by 306% from $2.1 billion in 2002.</li> <li>Just 12% of international grant dollars from U.S. foundations went directly to organizations based in the country where programs were implemented. The remaining 88% was channeled through organizations based elsewhere.</li> <li>The Bill &amp; Melinda Gates Foundation accounted for 51% of global giving by U.S. foundations from 2011-2015, with $6.5 billion going to sub-Saharan Africa.</li> <li>Sub-Saharan Africa benefited from the largest share of global grantmaking by U.S. foundations, accounting for 25% of international grant dollars from 2011 to 2015.</li> <li>Grants focused on climate change represented just 2% of global grantmaking by U.S. foundations.</li> <li>Global giving by U.S. foundations for reproductive health care increased nearly threefold in the five years after the global gag rule, a U.S. rule forbidding the use of federal money to fund organizations that provide abortions or information on them, was reversed.</li> </ul> <h3 class="title">Past International Grantmaking Reports </h3> <p>This report is the latest in a decades-long collaboration between Candid (formerly Foundation Center) and the Council to regularly analyze trends in international grantmaking by U.S. foundations and the 10th jointly published analysis since our collaboration began in 1997. You can see the full collection of reports we’ve co-published about <a href="https://www.issuelab.org/libraries/foundation_center/international_giving_by_us_foundations" target="_blank">international grantmaking by US foundations since 1997 on IssueLab</a>.</p> <p><a class="btn btn-default btn-arrow" href="http://doi.org/csr8" target="_blank">Download the Report</a></p> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentarticle-staff-block block-provus-heading block block-fixed-block-content block-fixed-block-contentarticle-staff-block"> <div class="center"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Questions?</div> </H2> <div class="subheading"> <div class="field field--name-field-provus-sub-title field--type-string field--label-hidden field__item">Connect with Council Staff</div> </div> </div> </div> <div class="addtoany-block block block-addtoany block-addtoany-block"> <div class="content"> <span class="a2a_kit a2a_kit_size_32 addtoany_list" data-a2a-url="https://cof.org/taxonomy/term/431/feed" data-a2a-title="Council on Foundations"><span class="a2a-wrapper"><label>Share</label><a href="#" class="a2a_button_facebook"><img src="/themes/custom/cof/images/icons/social-icon-fb.png" border="0" alt="Share on Facebook" width="8" height="15" /></a><a href="#" class="a2a_button_twitter"><img src="/themes/custom/cof/images/icons/social-icon-twitter.png" border="0" alt="Share on Twitter" width="15" height="12" /></a><a href="#" class="a2a_button_linkedin"><img src="/themes/custom/cof/images/icons/social-icon-linkedin.png" border="0" alt="Share on LinkedIn" width="14" height="14" /></a><a class="a2a_dd" href="https://www.addtoany.com/share"><img src="/themes/custom/cof/images/icons/social-icon-sharethis.png" border="0" alt="Share on all" width="14" height="14" /></a></span></span> </div> </div> <div class="field-blocknodeprovus-articlefield-term-by-topic block block-layout-builder block-field-blocknodeprovus-articlefield-term-by-topic"> <div class="content"> <div class="field field--name-field-term-by-topic field--type-entity-reference field--label-hidden field__items"> <div class="field__item">International Giving</div> </div> </div> </div> </div> </div> </div></div><div ><div class="container"> <div class="layout row layout-builder__layout"> <div class="col-12"> <div class="fixed-block-contentrelated-events block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-events"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Events</div> </H2> <div class="subheading"> </div> </div> </div> <div class="fixed-block-contentrelated-resources block-provus-heading block block-fixed-block-content block-fixed-block-contentrelated-resources"> <div class="left"> <H2 class="title"> <div class="field field--name-field-provus-title field--type-string field--label-hidden field__item">Related Resources</div> </H2> <div class="subheading"> </div> </div> </div> </div> </div> </div></div> Fri, 10 Aug 2018 16:59:46 +0000 natalie.ross@cof.org 13878 at https://cof.org