Recent Articles on Legal Issues

September 2012

Proposed Treasury and IRS Rules Would Reduce Barriers to Global Grantmaking

• Long-awaited regulatory changes will affect whether a foreign nongovernmental organization meets U.S. standards for charitable giving. Read the Council analysis of the proposed regulations.

 

 

Topical Resource Lists

• A bibliographic and resource list regarding the legal issues of grantmaking (has a special section for intl. grantmaking)

Giving to Embargoed Countries

• Highlights embargoed countries in need + organizations currently doing work in those areas

Legal Dimensions of International Grantmaking: The USA Patriot Reauthorization Act, Treasury Guidelines, and Executive Order 13224

• An update on the implications of these various pieces of legislation for grantmakers looking to do cross-border giving

Dissolution Dos and Don'ts

• Dissolution & U.S. Law + Dissolution Rules & Foreign Charities +  How to Deal with the “Dissolution” Requirement

Resources

• U.S. Foundation Types
• Expenditure Responsibility (ER) and Equivalency Determination (ED)
• Anti-Terrorism Issues
• Grantmaking and Embargoed Countries
• Draft Instructions for Form 990. The Council on Foundations submitted comments regarding the revisions.
• 1441 Withholding Requirements
• Lobbying Information for Grantmakers
• Country Codes and Laws
• International Center for Not-for-Profit Law (ICNL)
• International Center for Civil Society Law (ICCSL)

Publications

• Legal Publications and Reports from USIG and the Council on Foundations
• Legal Dimensions of International Grantmaking Series of Articles