This section covers resources on expenditure responsibilty for grants made from U.S. grantmakers nationally. You can also view expenditue responsibilty resources for grantmaking globally.
A tool to help private foundations determine when to use expenditure responsibility for grants to public charities.
Explanation of Proposed Treasury Regulations: Reliance Standards for Making Good Faith Determinations of Equivalency Determinations
Council explanation of the Department of Treasury and the IRS issued proposed regulations applicable to private foundations seeking to make grants to foreign organizations using equivalency determinations.