Legal Dimensions of International Grantmaking

Funding Charitable Work in Sanctioned Countries; Navigating OFAC Compliance by Timothy S. Burgett, World Vision International, January 2009.

International Grantmaking from Donor-Advised Funds: New Requirements and Changing Practices after the Pension Protection Act of 2006 By Andras Kosaras, Arnold & Porter LLP, January 2008.

Grantmaking Under the U.S.-Mexico Treaty: Old Frustrations, New Promise By Michael W. Durham, Caplin & Drysdale, Chartered. July 2007.
Re-grants by International Intermediaries that are not Public Charities: Is Expenditure Responsibility Required and, if so, by Whom? By Joshua Mintz, John D. and Catherine T. MacArthur Foundation, and
Jodi Pellettiere, Quarles & Brady LLP. 1st Quarter 2007.

The USA Patriot Reauthorization Act, Treasury Guidelines, and Executive Order 13224: An Update on Implications for Grantmakers By Edgardo Ramos and Clifford E. Nichols III, Day, Berry and Howard, LLP. 3rd Quarter 2006
Foreign Corrupt Practices Act: Compliance Issues for Corporate Donors, By Stephen Curran, The Boeing Company. 2nd Quarter 2006.
How a Private Foundation Can Use "Friends of" Organizations, By Victoria B. Bjorklund and Jennifer I. Reynoso, Simpson Thacher & Bartlett LLP. 1st Quarter 2006.

The Debate Over Anti-terrorism Certification, By Andrew Schulz, Deputy General Counsel, Council on Foundations. 3rd Quarter 2005
Equivalency or Expenditure Responsibility? A Guide in Plain English, (in PDF) By Betsy Adler and Stephanie Petit, Silk, Adler & Colvin. 2nd Quarter 2005.
The Principles of International Charity: An Effective Alternative to the Voluntary Guidelines (in PDF), By Sharon P. Light, Caplin & Drysdale. 1st Quarter 2005.
Federal Anti–Terrorism Measures: How Foundations and Corporate Grantmakers are Responding, By Rob Buchanan, Council on Foundations. 1st Quarter 2005.

Donor-Advised Funds and International Grantmaking, By Rob Buchanan, Council on Foundations. 4th Quarter 2004
Grantmaking in an Age of Terrorism: Some Thoughts About Compliance Strategies, By Janne G. Gallagher, Council on Foundations. 2nd Quarter 2004.
Charity Governance After Sarbanes-Oxley, By Joshua Mintz, John D. and Catherine T. MacAurthur Foundation and John P. Vail, Quarles and Brady LLP. 1st Quarter 2004.

Recommendations to Safeguard International Grantmaking and Ensure More Effective Compliance with the Voluntary Financing Guidelines. Excerpts from Comments filed by the Council with the Department of Treasury. 3rd Quarter 2003.
Simpler Approaches to Cross-Border Giving through Domestic Collaborations:A Post –September 11 Update, Timothy R. Lyman and Edgardo Ramos, Day Berry & Howard Foundation. 2nd Quarter 2003.
May a Private Foundation Make an International Grant That Includes Political Advocacy?, By Gregory E. Siegler and Gregory L. Colvin, Silk, Adler & Colvin. 1st Quarter 2003.

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 & Howard Foundation. Fall 2002.
Council on Foundations Seeking Guidance to Clarify Withholding Obligations for Certain Foreign Grantmaking (Section 1441), By Robert Boisture, Caplin & Drysdale. Spring 2002.
Supporting Organizations in International Grantmaking: A Recent Ruling Shows this is an ideal tool for Major Support to a Foreign Charity, Timothy R. Lyman, Day Berry & Howard Foundation. January 2002.

Bar Association Task Force Revisits Private Foundation Rules: Implications for Foreign Grantmaking, By Richard S. Gallagher, Foley & Lardner. Winter 2001.
IRS Affirms Streamlined Approach to International Grantmaking by Foundations, By Legal Staff, Council on Foundations. June 2001.

Conducting Overseas Site Visits, By Victoria B. Bjorklund and Jennifer I. Goldberg, Simpson, Thatcher & Bartlett. Fall 2000.
Program-Related Investments: Domestic and International, By David S. Chernoff, John D. and Catherine T. MacArthur Foundation. Summer 2000.
Supporting Microfinance Abroad: Introductory Legal Issues, By Timothy R. Lyman, Day Berry & Howard Foundation. Spring 2000.

What's Behind the Foreign Public Charity Equivalence Affidavit? By Betsy Buchalter Adler and Ingrid P. Mittermaier, Silk, Adler & Colvin. Winter 1999.
How a Private Foundation Can Use "Friends Of" Organizations, By Victoria B. Bjorklund and Jennifer I. Reynoso, Simpson, Thatcher & Bartlett. Winter 1999.
Grantmaking by U.S. Foundations in Canada, By Blake Bromley. Summer 1999.
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 & Howard Foundation. Summer 1999.
Dissolution Dos & Don'ts, By Karla W. Simon, Columbus School of Law, Catholic University of America. Summer 1999.
The Out of Corpus Rule Reviewed, By Milton Cerny and Doug Varley, Caplin and Drysdale. Spring 1999.

International Donor-Advised Funds, By Betsy Buchalter Adler, Silk, Adler & Colvin. Winter 1998.
Simpler Approaches to Cross-Border Giving Through Domestic Collaborations, By Timothy R. Lyman, Day Berry & Howard Foundation. Winter 1998.
Grantmaking by Private Foundations in the International Arena, By Thomas Chomicz, Wilson & McIlvaine. Fall 1998.
Grantmaking in Mexico, By Vivian L. Cavalieri, Caplin and Drysdale. August 1998.

Private Ruling Takes Pragmatic Approach to International Regranting, By Milton Cerny and Beth Sellers, Caplin and Drysdale. Fall 1997.