Blog: ED & ER

Latest from the IRS: New Standards for Equivalency Determination

Effective September 25, 2015, the IRS and the Department of Treasury have published final regulations concerning the practice of Equivalency Determination (ED). The Reliance Standards for Making Good Faith Determinations is welcomed news for grantmakers, as it clarifies the standards to be applied by international grantmakers in the process of making a good faith determination… CONTINUE READING >>


Cross-Border Grant Making by Private Foundations

  by JANE PEEBLES, J.D. As the world becomes increasingly globalized, international charitable giving by Americans has been steadily, and dramatically, increasing. Contributions by U.S. individuals and private foundations to fund charitable projects abroad are subject to complex tax rules. However, there are several of alternatives to effectuate international charitable giving while ensuring tax deductions… CONTINUE READING >>


Giving to Mexico? Understanding the Effect of Anti-Money Laundering Laws on Charitable Giving

The Federal Law for the Prevention and Identification of Operations with Illegally Acquired Funds is Mexico’s law regulating anti-money laundering. The law, in effect since September 1, 2013, was largely enacted to protect the national economy of Mexico from the financial losses and illegal activities stemming from money laundering that had been escalating in the… CONTINUE READING >>


Year End Giving

When deciding to make a tax deductible donation, many philanthropists limit their gifts to domestic charitable organizations that are registered as 501(c)(3) non-profit corporations. International giving is an option…Learn more.


Soliciting Tax Deductible Donations in the US: Do I Need to be a 501(c)(3)?

In 2005, philanthropic contributions by individuals reached an all-time high, accounting for 2.4% of disposable income. In the subsequent decade we have seen that number fluctuate due mostly to economic hardship and general financial volatility worldwide. Despite facing many of the same issues that can negatively affect American non-profit organizations, however, foreign charitable organizations have enjoyed a rapid increase in giving over the last decade.


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Fighting Hunger in Colombia

A 2018 United Nations study found that food insecurity is a deadlier crisis than AIDS, malaria, and tuberculosis combined: 9 million people die each year from hunger and hunger-related diseases. Banco de Alimentos was founded in 2001 to reduce food insecurity in the Columbian capital of Bogotá. A staggering 16.4% of Colombia’s population experiences malnutrition,… CONTINUE READING >>

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