Bar Association Task Force Revisits Private Foundation Rules: Implications for Foreign Grantmaking By Richard S. Gallagher, Foley & Lardner Council on Foundations, Legal Dimensions of International Grantmaking
A task force of the Exempt Organizations Committee of the Section of Taxation of the American Bar Association is working on suggestions for revising the rules governing U.S. private foundations, including rules on international grantmaking. This article focuses on issues that hold particular interest for private foundations involved in international grantmaking and activities.
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KEYWORD(s):
Grantmaking Basics, Legal
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
This specialized guide is essential if you are considering making grants outside the United States. Learn the legal and technical requirements necessary to comply with U.S. laws and regulations that permit grants to non-U.S. organizations. This book also includes information on grants for IRS-recognized charities with non-U.S. activities, direct corporate giving programs, public charities and private foundations.
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KEYWORD(s):
Anti-terrorism, Corporate Grantmakers, Community Foundations, General International, Grantmaking Basics, Legal
Charity Governance After Sarbanes-Oxley By Joshua Mintz, John D. and Catherine T. MacAurthur Foundation and John P. Vail, Quarles and Brady LLP Council on Foundations, Legal Dimensions of International Grantmaking
This article provides a quick guide to the major changes that the Sarbanes-Oxley Act of 2002 required of public companies and how grantmakers might evaluate whether to adopt similar reforms. It is designed to help grantmakers analyze their current practices and think about additional safeguards. Also included are principles of good governance.
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KEYWORD(s):
Corporate Grantmakers, Legal
Conducting Overseas Site Visits By Victoria B. Bjorklund and Jennifer I. Goldberg, Simpson, Thatcher & Bartlett Legal Dimensions of International Grantmaking, Council on Foundations
This article discusses how U.S. charities may use site visits to ensure, for themselves, their donors, and in some cases, the Internal Revenue Service, that foreign activities are being conducted in conformity with the missions and standards of the U.S. charity and that funds are used for the purposes for which grants were made.
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KEYWORD(s):
Accountability, Grantmaking Basics, Legal
Corporate Giving: Options and Strategies Council on Foundations
This updated resource combines a big picture overview of corporate philanthropy with the operational steps involved in formalizing a giving program. Learn when a corporate foundation or a corporate giving program makes more sense. Topics include start-up, legal, and regulatory issues; strategic planning; organizational structure; grantmaking basics; and communications. More than just a guide, this book connects grantmakers with the information to run programs that meet the highest standards of corporate philanthropy.
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KEYWORD(s):
Corporate Grantmakers, Research/Trends,North America
Donor Advised Funds Provide the Majority of Grant Funds Awarded by Community Foundations Council on Foundations
Just how vital are donor advised funds to the health and welfare of our communities—now and in the future? A Council report, “Donor Advised Funds Provide the Majority of Grant Funds Awarded by Community Foundations,” reveals a host of facts about these funds and their role in addressing societal needs. Results are based on a survey by the Council on Foundations.
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KEYWORD(s):
Research/Trends, Community Foundations,North America
Donor-Advised Funds and International Grantmaking Legal Dimensions of International Grantmaking, Council on Foundations
In June 2004, in preparation for an oversight hearing on tax laws for charitable organizations, the Senate Finance Committee's staff released a bipartisan discussion draft proposing a number of reforms in the law of tax-exempt organizations. This article discusses two proposals dealing with donor-advised funds that are particularly relevant to international grantmakers.
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KEYWORD(s):
Anti-terrorism, Corporate Grantmakers, Community Foundations, Legal, Public Charities
Equivalency or Expenditure Responsibility? A Guide in Plain English By Betsy Adler and Stephanie Petit, Silk, Adler and Colvin Legal Dimensions of International Grantmaking, Council on Foundations
A private foundation that wants to make a cross-border grant must consider the tax technicalities of making a grant to a non-U.S. organization. This article is a systematic analysis of the choices available to the private foundation.
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KEYWORD(s):
Corporate Grantmakers, Grantmaking Basics, Legal, Private/Independent Foundations
Expenditure Responsibility Step by Step, Third Edition By John A. Edie Council on Foundations
Expenditure responsibility gives a private foundation an additional way to make grants to an entity that is not a 501(c)(3) public charity. These steps are clearly and authoritatively laid out in this comprehensive guide, which includes extensive sample forms and documents. This book is a must-read for any foundation seeking to expand its overseas or nontraditional grantmaking.
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KEYWORD(s):
Anti-terrorism, Corporate Grantmakers, Community Foundations, General International, Grantmaking Basics, Legal
Federal Anti-Terrorism Measures: How Foundations and Corporate Grantmakers are Responding By Rob Buchanan Legal Dimensions of International Grantmaking, Council on Foundations
Following the terrorist attacks of September 11, 2001, many Council members reviewed their grant procedures in light of the Treasury Guidelines, the Executive Order and the Patriot Act. Based on an informal survey of the Council’s international grantmaking members, this article determines how international grantmakers are responding to federal anti-terrorism policies.
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KEYWORD(s):
Anti-terrorism, Corporate Grantmakers, Community Foundations, Legal, Private/Independent Foundations
Foreign Corrupt Practices Act: Compliance Issues for Corporate Donors By Stephen Curran, The Boeing Company Legal Dimensions of International Grantmaking, Council on Foundations
The author discusses the legal elements of the Foreign Corrupt Practices Act (FCPA) and the steps corporations can take to help ensure FCPA compliance in this easy to understand article.
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KEYWORD(s):
Legal, Corporate Grantmakers
Grantmaking and Embargoed Countries: an Overview Using Kosovo as a Case Study By Timothy S. Burgett, World Vision International and Timothy R. Lyman, Day Berry and Howard Foundation Legal Dimensions of International Grantmaking, Council on Foundations
The authors provide an overview of the limitations of funding in embargoed countries. They highlight the fact that exceptions or licenses are available that will authorize humanitarian (and other types of nonprofit) activities in sanctioned or embargoed regions.
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KEYWORD(s):
Anti-terrorism, Disaster Relief, Legal,Europe
Grantmaking by Private Foundations in the International Arena By Thomas Chomicz, Wilson and McIlvaine Legal Dimensions of International Grantmaking, Council on Foundations
If a private foundation elects to make a grant to a charity that is not a "public charity" or a grant to a non-charitable organization for a charitable purpose, the foundation must exercise "expenditure responsibility" to avoid being subject to penalty. This article clearly describes the steps involved in carrying out expenditure responsibility.
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KEYWORD(s):
Grantmaking Basics, Legal, Private/Independent Foundations
Grantmaking by U.S. Foundations in Canada By Blake Bromley Legal Dimensions of International Grantmaking, Council on Foundations
A Canadian lawyer provides a plain language primer on the legal issues faced by U.S. foundations making grant in Canada. The author also identifies successful strategies to fund Canadian organizations.
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KEYWORD(s):
Legal, Strategic Philanthropy,North America
Grantmaking in an Age of Terrorism: Some Thoughts About Compliance Strategies By Janne G. Gallagher Legal Dimensions of International Grantmaking, Council on Foundations
The author recommends four steps for complying with the Executive Order 13224, the USA Patriot Act, and other laws and regulations that prohibit financial transactions with terrorists and their supporters. This article also discusses considerations for a compliance program and how complex and expensive that compliance program needs to be.
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KEYWORD(s):
Anti-terrorism, Corporate Grantmakers, Community Foundations, Legal
Grantmaking in Mexico By Vivian L. Cavalieri, Caplin and Drysdale Legal Dimensions of International Grantmaking, Council on Foundations
This article concisely describes the ease of grantmaking to Mexican charities with the adoption of the U.S.-Mexico income tax treaty.
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KEYWORD(s):
Grantmaking Basics, Legal,Latin America and Caribbean, North America
Handbook on Counter-Terrorism Measures: What U.S. Nonprofits and Grantmakers Need to Know Council on Foundations, Independent Sector, InterAction Day and the Berry & Howard Foundation.
This publication is a plain language guide to Executive Order 13224, the Patriot Act, embargoes and sanctions, IRS rules, Treasury Department voluntary guidelines, and USAID requirements.
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KEYWORD(s):
Anti-terrorism, Grantmaking Basics, Legal
How a Private Foundation Can Use Friends of Organizations By Victoria B. Bjorklund and Jennifer I. Reynoso, Simpson Thacher and Bartlett LLP Legal Dimensions of International Grantmaking, Council on Foundations
This article discusses how U.S. private foundations can give overseas indirectly through a "Friends of" organization. In doing so, the article answers the following question: How can a private foundation fund an overseas project without having to conduct expenditure responsibility and without directly undertaking an extensive and expensive due diligence investigation of the foreign recipient?
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KEYWORD(s):
Corporate Grantmakers, Grantmaking Basics, Grassroots Organizations, Intermediaries/Funding Partners, Legal, Private/Indepe
International Donor-Advised Funds By Betsy Buchalter Adler, Silk, Adler and Colvin Legal Dimensions of International Grantmaking, Council on Foundations
Questions of donor control over an advised-fund is of particular importance when the ultimate recipient is a foreign charity. This article discusses a Financial Accounting Standards Board (FASB) accounting standard that provides strict rules under which auditors may treat advised funds as the property of the public charity to which they are given.
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KEYWORD(s):
Community Foundations, Corporate Grantmakers, Intermediaries/Funding Partners, Legal, Public Charities
International Grantmaking after September 11: Dealing with Executive Order 13224 and the USA Patriot Act By Timothy R. Lyman, Michael G. Considine and Jennifer L. Sachs, Day Berry and Howard Foundation Legal Dimensions of International Grantmaking, Council on Foundations
This article summarizes provisions within Executive Order 13224 and the USA Patriot Act that may be of particular concern to U.S. grantmakers engaged in international grantmaking, and suggests steps that grantmakers can take to comply with these laws.
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KEYWORD(s):
Anti-terrorism, Legal
International Grantmaking III: An Update on U.S. Foundation Trends, Third Edition The Foundation Center with the Council on Foundations
This book is a joint effort of the Council on Foundations and the Foundation Center. Prepared as an update to the 2000 International Grantmaking II study, this report examines perspectives on the post-9/11 funding climate and the current outlook for the field based on a 2004 survey of 64 leading U.S. international grantmakers. International Grantmaking III also examines patterns in international giving based on the grants of more than 1,000 larger U.S. foundations. In particular, the study analyzes shifts in giving priorities, countries/regions targeted for support, and the impact of the new large funders.
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KEYWORD(s):
Community Foundations, Corporate Grantmakers, General International, Globalization, Grantmaking Basics, Research/Trends,Economic and Community Development, Education, Environment, Health, Human Rights and Conflict Resolution, International Aff,Global, Africa (Sub-Saharan), Asia, Europe, Latin America and the Caribbean, Middle East and North Africa
IRS Affirms Streamlined Approach to International Grantmaking by Foundations Legal Dimensions of International Grantmaking, Council on Foundations
This article discusses the implications of a general information letter secured by the Council on Foundations from the Internal Revenue Service (IRS) affirming that private foundations may use expenditure responsibility procedures for most of their international grants.
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KEYWORD(s):
Grantmaking Basics, Legal
Legal Dimensions of International Grantmaking Council on Foundations
This series of articles is published quarterly by the Council on Foundations. These articles by legal experts cover a wide range of topics including anti-terrorism compliance, use of intermediary and "friends of" organizations, international grantmaking by private foundations, conducting overseas site visits, supporting microfinance abroad, and more.
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KEYWORD(s):
Anti-terrorism, Corporate Grantmakers, General International, Grantmaking Basics, Legal
May a Private Foundation Make an International Grant That Includes Political Advocacy? By Gregory E. Siegler and Gregory L. Colvin, Silk, Adler and Colvin Legal Dimensions of International Grantmaking, Council on Foundations
Because there is no body of law created specifically for international grantmaking activities, answering this question requires applying the same laws that govern private foundations domestically to their international grantmaking activities. This article discusses the tax laws that affect advocacy activities at home and possible scenarios for funding similar activities abroad.
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KEYWORD(s):
General International, Legal,Advocacy
New Horizons in Family Giving: The Impact and Experience of International Grantmaking from a U.S. Perspective By Susan Cornell Wilkes Council on Foundations
Gain insight into the role of family foundations as global grantmakers and read sample stories of families whose horizons have been expanded through their international philanthropy. This paper also lists resources to help family foundations find appropriate grantees or partner organizations in specific areas of international interest, both in the United States and overseas.
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KEYWORD(s):
General International, Globalization, Private/Independent Foundations, Strategic Philanthropy
Philanthropy and Homeland Security By Barnett Baron Foundation News and Commentary
In response to the terrorist events of 9-11, the U.S. government took three measures that directly affected international grantmaking by American foundations. The author discusses the issues raised by these measures: the need to adopt a risk-based approach to regulating international grantmaking; the likelihood that there are other, uninvestigated sources of terrorist financing; and the likelihood that a significant source of funding for terrorist activities comes from an unregulated source--cash transfers from religious congregations.
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KEYWORD(s):
Anti-Terrorism, Legal
Private Ruling Takes Pragmatic Approach to International Re-granting By Milton Cerny and Beth Sellers, Caplin and Drysdale Legal Dimensions of International Grantmaking, Council on Foundations
When a foundation exercises expenditure responsibility in connection with a foreign grant, regranting can raise a number of questions. This article discusses an IRS private letter ruling that takes a pragmatic approach to a few of the issues that can arise in this context.
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KEYWORD(s):
Intermediaries/Funding Partners, Legal, Private/Independent Foundations
Program-Related Investments: Domestic and International By David S. Chernoff, John D. and Catherine T. MacArthur Foundation Legal Dimensions of International Grantmaking, Council on Foundations
This article reviews the general rules for Program-Related Investments (PRIs), provides examples of innovative investing and sets out the special issues that may arise when foundations make international PRIs.
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KEYWORD(s):
Grantmaking Basics, Grassroots Organizations, Legal,Economic and Community Development
Recommendations to Safeguard International Grantmaking and Ensure More Effective Compliance with the Voluntary Financing Gu Legal Dimensions of International Grantmaking, Council on Foundations
Excerpts from comments filed June 20, 2003, by the Council on Foundations with David Aufhauser, general counsel of the Department of the Treasury in response to “U.S. Department of the Treasury Anti-Terrorist Financing Guidelines: Voluntary Best Practices for U.S. Based Charities.”
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KEYWORD(s):
Anti-terrorism, Legal
Rules of the Road: a Guide to the Law of Charities in the United States By Betsy Buchalter Adler Council on Foundations
This master reference alerts you to the legal fundamentals governing U.S. grantmaking and eases your way through the maze of tax laws, U.S. treasury regulations and IRS rules. You will learn the requirements an organization must satisfy to qualify as a tax-exempt charity, how an organization and its donors both benefit from tax-exempt charitable status, the distinctions between public charities and private foundations, and what lobbying foundations can and cannot do. The publication also includes guidelines for governance and accountability and sample articles of incorporation, pertinent IRS forms and suggestions for further reading.
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KEYWORD(s):
Corporate Grantmakers, Community Foundations, Grantmaking Basics, Legal
Seeking a Safe Harbor By Martin B. Schneiderman, Information Age Associates Foundation News and Commentary, Council on Foundations
This article discusses the uses of technology to facilitate compliance with the USA Patriot Act and Executive Order 13224.
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KEYWORD(s):
Anti-terrorism, Grantmaking Basics, Legal
Simpler Approaches to Cross-Border Giving through Domestic Collaborations: A Post –September 11 Update By Timothy R. Lyman and Edgardo Ramos, Day Berry & Howard Foundation Legal Dimensions of International Grantmaking, Council on Foundations
This article discusses how a U.S. private foundation and corporation can accomplish their foreign funding objectives by collaborating with a U.S. public charity. The authors list the necessary components of a successful collaboration, relevant tax issues and the types of collaborations. Finally, this article examines the anti-terrorism compliance issues to bear in mind when working with a funding partner.
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KEYWORD(s):
Anti-terrorism, Corporate Grantmakers, Community Foundations, Intermediaries/Funding Partners, Legal, Strategic Philanthrop
Supporting Microfinance Abroad: Introductory Legal Issues By Timothy R. Lyman, Day Berry and Howard Foundation Legal Dimensions of International Grantmaking, Council on Foundations
This article discusses the types of microfinance projects that funders may support, types of support for microfinance and related legal issues. The authors also outline a few simple approaches that would permit grantmakers to start funding microfinance abroad without designing a specialized program.
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KEYWORD(s):
Grantmaking Basics, Grassroots Organizations, Legal
Supporting Organizations in International Grantmaking: A Recent Ruling Shows this is an Ideal Tool for Major Support to a F By Timothy R. Lyman, Day Berry & Howard Foundation Legal Dimensions of International Grantmaking, Council on Foundations
A supporting organization offers U.S. foundations and corporations a way to provide major support to a foreign charity with potentially all the convenience of domestic grantmaking. This article defines a supporting organization and discusses the advantages and challenges of using them as a vehicle for international grantmaking.
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KEYWORD(s):
Grantmaking Basics, Intermediaries/Funding Partners, Legal, Public Charities
The Debate Over Anti-terrorism Certification By Andrew Schulz Legal Dimensions of International Grantmaking, Council on Foundations
In an effort to ensure that charitable resources are used exclusively for charitable purposes and not used to support terrorist activity, organizations may choose to require grantees to certify that they do not and will not knowingly provide material support to any individual or entity furthering terrorist activities. This article discusses why some charities believe that certification is a valuable tool, while others argue that it is worthless and potentially dangerous. Also included are examples of certification language.
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KEYWORD(s):
Anti-terrorism, Legal
The Principles of International Charity: An Effective Alternative to the Voluntary Guidelines By Sharon P. Light, Caplin & Drysdale Legal Dimensions of International Grantmaking, Council on Foundations
In March 2005, the Principles of International Charity were submitted to the Treasury Department as an alternative to the Treasury Department's Anti-terrorism Voluntary Guidelines. Developed by a coalition of more than 40 U.S. charities, the Principles identifies eight principles to guide the anti-terrorism efforts of charities. This article discusses the changing legal environment and compares the Principles of International Charity with the Treasury Department's Voluntary Guidelines.
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KEYWORD(s):
Accountability, Anti-terrorism, Legal
What is Behind the Foreign Public Charity Equivalence Affidavit? By Betsy Buchalter Adler and Ingrid P. Mittermaier, Silk, Adler and Colvin Legal Dimensions of International Grantmaking, Council on Foundations
Several years ago, the Internal Revenue Service (IRS) issued a ruling known as Revenue Procedure 92-94 to allow private foundations to rely on an affidavit of the grantee. This article provides a handy reference to help private foundations making the foreign charity equivalence determination to explain the affidavit to potential grantees.
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KEYWORD(s):
Grantmaking Basics, Legal, Private/Independent Foundations
World Bank Community Foundation Initiative Evaluation Report Yumi Sera and Dorothy Reynolds International Programs, Council on Foundations
The Community Foundation Initiative (CFI), a collaboration between the World Bank and the Council on Foundations from 2002 to 2008, grew out of a dialogue between the World Bank and the Council’s International Committee. The CFI sought to build knowledge and interest about community foundations within the World Bank. The initiative was supported by the Ford Foundation, the Charles Stewart Mott Foundation and the World Bank with an advisory committee coordinated by the Council. A community foundation specialist was hired by the Bank and, for the past five years, has worked to raise awareness about the community foundation concept among senior Bank staff. Part of the Bank’s learning has come through the practical experience of funding a few pilot community foundation projects in selected developing countries. An evaluation of the CFI was conducted earlier this year for the Council, the World Bank, Ford and Mott
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KEYWORD(s):
Community Foundations, Strategic Philanthropy, Grassroots Organizations,Economic and Community Development,Global
Bar Association Task Force Revisits Private Foundation Rules: Implications for Foreign Grantmaking