Resources for Internationally Engaged Grantmakers


Coping With the Disabling Environment for Global Philanthropy


Over the past several years, internationally engaged foundations have faced unprecedented challenges from governments around the world. This is just one element of the ‘closing space’ or the ‘disabling environment’ for international philanthropy. To support Alliance Magazine’s ongoing coverage of this issue, we asked a range of internationally engaged foundations and public charities how their work is being affected and how they are addressing the challenges.

Our article, published in the June edition of Alliance, discusses the rise of philanthropic protectionism, how foundations are supporting grantees in coping with and challenging closing space through both resilience and resistance, the collective action being led by organizations such as Ariadne, the European Foundation Centre (EFC), and the International Human Rights Funders Group (IHRFG), and opportunities for our sector to combat this tendency including, among others, the Sustainable Development Goals (SDGs).

The full June 2016 edition of Alliance Magazine (special feature: Climate Philanthropy after Paris) is available via the website of Alliance Magazine.

Read our Article in Alliance Magazine › 


What is Expenditure Responsibility?


Expenditure responsibility means that a private foundation exerts all reasonable efforts and establishes adequate procedures to (i) see that the grant is spent only for the purpose for which it is made; (ii) obtain full and complete reports from the grantee organization on how the funds are spent, and (iii) make full and detailed reports on the expenditures to the IRS.

Learn about Expenditure Responsibility › 



What is Equivalency Determination?

Under the Equivalency Determination (ED) process outlined in IRS Revenue Procedure 92-94, a U.S. grantmaker collects comprehensive information about a foreign grantee’s operations and finances in order to make a reasonable determination as to whether the organization is the equivalent of a U.S. public charity.

Learn about Equivalency Determination › 


Choosing between Expenditure Responsibility and Equivalency Determination


Some circumstances favor Expenditure Responsibility, while others favor Equivalency Determination. Betsy Buchalter Adler and Stephanie L. Petit describe the factors that may lead a grantmaker to choose one approach over the other. 

Read the analysis › 



Anti-Terrorist Financing Guidelines: Voluntary Best Practices for US-based Charities

The U.S. Department of the Treasury’s Anti-Terrorist Financing Guidelines are designed to enhance awareness in the donor and charitable communities of the kinds of practices that charities may adopt to reduce the risk of terrorist financing. 

Read the guidelines ›