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…
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…
LATAM & Caribbean Funder Circle - April 2026
This peer-learning space brings together funders working across the Latin America and Caribbean region and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across…
Asia-Pacific Funder Circle - April 2026
This peer-learning space brings together funders working across the Asia-Pacific region and is designed to be an informal, peer-led conversation where participants can share experiences and learn from one another as legal, regulatory, and security dynamics continue to shift across the region. ICNL…
Guidance for Funders on the Iran War 2026
As is the case with most military conflicts, humanitarian needs will inevitably escalate in the region. For those interested in providing aid or support to people affected by the war, this page offers legal guidance, background information, and suggested funding avenues.This page will be updated as…
SDG Learning Circle for Foundations - September 2026
Join us for this peer-led event dedicated specifically to foundations working on advancing the Sustainable Development Goals (SDGs) or are open to learning more about how the SDGs can fit within their work.Connect with foundation peers to learn about the United Nations Sustainable Development Goals…
SDG Learning Circle for Foundations - June 2026
Join us for this peer-led event dedicated specifically to foundations working on advancing the Sustainable Development Goals (SDGs) or are open to learning more about how the SDGs can fit within their work.Connect with foundation peers to learn about the United Nations Sustainable Development Goals…
SDG Learning Circle for Foundations - March 2026
Join us for this peer-led event dedicated specifically to foundations working on advancing the Sustainable Development Goals (SDGs) or are open to learning more about how the SDGs can fit within their work.Connect with foundation peers to learn about the United Nations Sustainable Development Goals…
Global Grantmaking Essentials - October 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, October 20: 1-5 p.m. ET
Thursday,…
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…