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…
Global Grantmaking Essentials - April 2026
Led by Council on Foundations staff with collectively decades of experience with global philanthropy, the Global Grantmaking Essentials will also feature guest speakers with deep knowledge on specific issues or countries.
Course Hours
Tuesday, April 7: 1-5 p.m. ET
Thursday, April 9…
SDG Learning Circle for Foundations - November 2025
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…
Snapshot of Funder Progress on Locally Led Development (Sept. 2025)
Publication, Research
In September 2023, a group of 15 foundations joined 20 bilateral donors in signing a Donor Statement committing to advancing locally led development. After recent global shifts in foreign assistance and the dismantling of USAID, the Council on Foundations wanted to understand how philanthropy has…
SDG Learning Circle for Foundations - August 2025
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…
SDG Learning Circle for Foundations - June 2025
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…
SDG Learning Circle for Foundations - March 2025
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…
Ukraine’s Fight and the Global Stakes: Why Philanthropy Can’t Afford to Look Away
Why This Conversation Matters Now
As the war in Ukraine is in its third year, the global landscape is shifting. Initial waves of emergency support are tapering off, geopolitical priorities are evolving, and fatigue is setting in among some donors. Yet, Ukraine remains at a critical juncture…
Peer Learning Circle for Global Grantmakers - April 2025 Meeting
In this April session, Funder Safeguarding Collaborative will share how its network fosters safer organizational cultures by promoting collaboration and learning among grantmakers. Connect with fellow funders, exchange experiences, and walk away with fresh ideas to strengthen your organization’s…
Navigating Disasters and Crises: A Practitioner Playbook for Corporate Responsibility and Philanthropy
Publication, Toolkit
Navigating Disasters and Crises: A Practitioner Playbook for Corporate Responsibility and Philanthropy is a free resource designed to guide corporate leaders through navigating disasters and crises at a time when disaster response has grown more comprehensive and complex. It provides a new…
SDG Learning Circle for Foundations February 2025 Meeting
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…
Global Grantmaking Essentials - November 2025
Led by Council on Foundations staff with collectively decades of experience with global philanthropy, the Global Grantmaking Essentials will also feature guest speakers with deep knowledge on specific issues or countries.
Course Hours
Wednesday, November 12: 1-5 p.m. ET
Thursday,…
Global Grantmaking Essentials - April 2025
Led by Council on Foundations staff with collectively decades of experience with global philanthropy, the Global Grantmaking Essentials will also feature guest speakers with deep knowledge on specific issues or countries.
Course Hours
Tuesday, April 22: 1:00-5:00 p.m. ET
Thursday, April 24:…
Philanthropy's Response to the Haiti Humanitarian Crisis
Overview
Violence by groups armed with mostly American firearms has intensified in Haiti's capital, Port-au-Prince, resulting in the internal displacement of 362,00 people, with nearly 50,000 people displaced since the beginning of the year. Due to the level of violence and…