Legal Issues: Equivalency Determination and Expenditure Responsibility

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What's New

New USIG Country Note for Peru (1/4/08)

July Issue of International Dateline Now Available (7/15/08)

IRS Designates China Earthquake as Qualified Disaster, Maximizing Flexibility for Grantmakers’ Response (6/25/08)

Council on Foundations Comments on Revised Form 990 and Instructions (6/1/08)

Responding to the Earthquake in China (5/20/08)

Summary of May 16th teleconference on relief and recovery in Burma cyclone disaster (5/19/08)

Summary of Arabella Philanthropic Investment Advisors teleconference on relief and recovery needs and effective philanthropic strategies in response to the Myanmar (Burma) disaster (5/12/08)

Resources to respond to the Cyclone in Burma (5/8/08)

Revised Form 990: Implications for International Grantmakers (1/30/08)

New Legal Dimensions Article: International Grantmaking from Donor-advised Funds (01/15/08)

New USIG Country Note for Guatemala (1/4/08)

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Helpful Resources for Equivalency Determination and Expenditure Responsibility

"Equivalency or Expenditure Responsibility? A Guide in Plain English," (in PDF) by Betsy Adler and Stephanie Petit. This article from the Legal Dimensions of International Grantmaking series, systematically analyzes the choices available to a private foundation that wants to make a cross-border grant. (March, 2005)
Expenditure Responsibility Step by Step Third Edition, by John A. Edie. (Council on Foundations: 2003)
Beyond Our Borders: A Guide to Making Grants Outside the U.S. Third Edition, by John A. Edie and Jane C. Nober. (Council on Foundations: 2002)
Jane Nober. "Rules for Cross-Border Grantmaking by U.S. Foundations," International Grantmaking III: An Update on U.S. Foundation Trends, Third Edition. The Foundation Center with the Council on Foundations. (New York: 2004). p. 87-90.
Centralized Repository of Information on Foreign NGOs: A Feasibility Study
USIG International Grantmaking Basics