Grantmaking Legal Resources

Disaster Grantmaking

• Legal FAQs on Disaster Grantmaking 
• Disaster Grantmaking: A Practical Guide for Foundations and Corporations 
• Family Matters > Spring 2003 > Disaster Grantmaking 
• IRS: Disaster Relief: Providing Assistance Through Charitable Organizations 
• Principles of Good Disaster Grantmaking 
• Victims of Terrorism Tax Relief Act of 2001 
• What the IRS Says About Disaster Grants 
• IRS Oklahoma Guidance Letter 

Advocacy

• What the Law Allows 
• IRS Lobbying Issues 
• IRS Letter: Foundations Funding Nonprofits That Lobby 
• IRS Letter: Foundations Funding Nonprofits That Lobby Explained (from Center for Lobbying in the Public Interest) 
• Election Year Politics 
• IRS: Election Year Issues 

Corporate Grantmaking

• The Corporate Legal Corner 

International Grantmaking

• Treasury Issues New “Anti-terrorist Financing Guidelines: Voluntary Best Practices for U.S.-Based Charities”  (September 29, 2006)
• United States International Grantmaking (USIG) legal resources 
• COF Comments in response to IRS Announcement 2003-29, 2003-20 I.R.B. 928, re: Int'l Grantmaking and Int'l Activities by 501(c)3 Organizations: Att. 1 (Aug. 2003) 
• COF Comments in response to IRS Announcement 2003-29, 2003-20 I.R.B. 928, re: Int'l Grantmaking and Int'l Activities by 501(c)3 Organizations: Att. 2 (Aug. 2003) 
• COF Comments Letter to the IRS on International Grantmaking (August 2003) 
• Complying with Counter-Terrorism Measures 
• Equivalency or Expenditure Responsibility? A Guide in Plain English 
• IRS Streamlines International Grantmaking 
• Legal Dimensions of International Grantmaking  

Tricky Grants

• Component Funds to Support Charitable Activities of Cemeteries 
• Deputized Fundraising (handling recommendations for support of an individual's missionary work) 
• Faith-Based Grantmaking: A Basic Guide for the Perplexed 
• Fiscal Agency Versus Fiscal Sponsorship 
• Grants to Government 
• Matching Gift FAQs 
• That's the Ticket; issues encountered when accepting and using tickets from grantees 
• That's Still the Ticket 
• Unusual Grants: An Online Legal Guide for Public Charities 

Other Grantmaking Legal Issues

• Discretionary Grants 
• Grant Agreements - "My Lawyer Made Me Do It" 
• Tipping (providing big grants to small grantees) 
• Stay on the Right Track (discusses pledges) 

Publications

• Top 10 Ways Private Foundations Can Influence Public Policy 
• Beyond Our Borders--A Guide to Making Grants Outside of the U.S.
• Economic Development: A Legal Guide for Grantmakers 
• Grants to Individuals by Community Foundations 
• Grants to Individuals by Private Foundations