International Giving
Frequently Asked Legal Questions about Global Grantmaking
Fundamentals, Legal Compliance Guidance
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…
SDG Learning Community for Community Foundations - June Meeting
Join us for the June meeting of our new Peer Learning Circle dedicated specifically for community foundations who are working on advancing the Sustainable Development Goals (SDGs) or are open to learning more about how the SDGs can fit within their work.
Meeting Topic: CF Insights Annual Survey,…
Global Philanthropy Update - June 2022
It has been an eventful year for new laws targeting nonprofits and philanthropy across the world. We know you have many questions and concerns about the rapidly changing state of global giving; join us at a Legal Office Hours event for international grantmakers on June 16 (see the News and…
Submitted Testimony on “Enhancing the Foreign Agents Registration Act of 1938”
Thank you for the opportunity to provide written testimony for the record on the subject of “Enhancing the Foreign Agents Registration Act of 1938.” We commend the committee for holding a hearing on this important topic as nonprofit organizations continue to respond to global crises and seek…
Legal Office Hours - Global - June 2022
Reach out to educate@cof.org for access to the recording.
As part of our Member Week programming, Council attornies Remy Barnwell and Ben McDearmon hosted Legal Office Hours - Global Topics. This members-only Q&A discussion addressed legal questions, trends in global philanthropy, and the…
Uniting Americans through Service: The Power of AmeriCorps and Philanthropy Working in Partnership
View our conversation with Michael D. Smith, newly appointed CEO of AmeriCorps! The conversation, hosted in partnership with Philanthropy for Active Civic Engagement, explored how philanthropy and AmeriCorps (the federal agency for national service and volunteering) can connect to advance the…
Submitted Testimony on “Examining Charitable Giving and Trends in the Nonprofit Sector”
Thank you for the opportunity to provide written testimony for the record on the subject of “Examining Charitable Giving and Trends in the Nonprofit Sector.” We commend the committee for holding this hearing during a pivotal moment for nonprofits and their philanthropic partners.
The Council on…
When People Need Help, 'Community' Philanthropy Knows No Borders
As Americans witness the atrocity of the Russian government’s illegal war on Ukraine, many of us feel frustrated, and even helpless. The forces at work are too large for us to imagine that we can affect them.
That changed for Berks County Community Foundation earlier this month, when our friends…
Guidance for Making Grants to Support Ukraine
Legal Compliance Guidance
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 webinar with the State Department. The outpouring of support and willingness to make immediate relief funds available…
Global Philanthropy Update - March 2022
Funders around the world have sprung into action to support those at risk during the humanitarian crisis unfolding in Eastern Europe. Russia’s invasion of Ukraine on February 24 has already resulted in more than 800,000 Ukrainians fleeing the conflict and seeking refuge abroad. As the conflict…
Webinar: Philanthropy's Response to the Ukraine Humanitarian Crisis
The Council on Foundations and the U.S. State Department hosted an urgent discussion on how philanthropy can best support the humanitarian response to the Russian invasion of Ukraine on Feburary 24, 2022. Representatives from the State Department Office of Global Partnerships and the…
Philanthropy's Response to Russian Invasion of Ukraine
Last updated June 28, 2022
Overview
Russia has invaded Ukraine on multiple fronts, spurring a humanitarian and economic disaster that is rippling across the world. This page will continue to be updated as the crisis unfolds and more information becomes available.
As of June 28, 2022, Candid has…
Council on Foundations Announces Creation of Ethics Task Force
WASHINGTON, DC - The Council on Foundations announced today that it will convene a new task force in the coming months to lift up clear ethical standards for members and to underscore philanthropy’s profound responsibility to the greater good. This task force, chaired by Jamie Merisotis, president…
Strengthening Nonprofit Resiliency: What Your Foundation Can Do Now
In response to the COVID-19 pandemic, the philanthropic community recognized the critical need to respond with fierce urgency to support nonprofit partners. Over 800 organizations pledged to ease or eliminate restrictions on grants and reduce what is asked of grantees, aiming to support to move…