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This section of the USIG website contains an overview of the U.S. tax laws and regulations affecting grants to non-U.S. organizations. Although direct cross-border grants require additional steps to ensure that grants serve a charitable purpose, the barriers are not insurmountable and the process is less complicated than many perceive.

The following information is a guide and does not constitute legal advice; for specific guidance, funders should obtain the assistance of expert legal counsel.

Frequently Asked Questions

  1. What are the legal requirements for private foundations wishing to make cross-border grants?
    1. What is equivalency determination?
    2. What is expenditure responsibility?
    3. How do I decide whether to use equivalency determination or expenditure responsibility?
  2. What are the legal requirements for public charities wishing to make cross-border grants?
  3. What anti-terrorism actions and policies of the U.S. Government relate to international grantmaking?
    1. What does Executive Order 13224 do?
    2. How does the U.S.A. Patriot Act relate to grantmaking?
    3. What are the Treasury Department’s Voluntary Guidelines for Anti-Terrorist Financing?
    4. How should grantmakers respond to these anti-terrorism actions?
  4. Where can I find additional information about international grantmaking?

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