Expenditure Responsibility and Equivalency Determination for International Grantmaking - Exponent Philanthropy

Expenditure Responsibility and Equivalency Determination for International Grantmaking

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Even with few or no staff and limited time, small foundations can and do make global grants. They find them to be a meaningful and effective part of their giving.

Your private foundation can fund international causes via U.S.-based intermediaries or give directly to non-U.S. (i.e., foreign-based) organizations. If granting directly, you have a choice between making an equivalency determination or practicing expenditure responsibility. A foundation may find one method easier than the other, depending on the circumstances of its giving.

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