Forum of Regional Associations of Grantmakers

Expenditure Responsibility Step by Step, 3rd Edition
Council on Foundations
This publication outlines the extra steps the law requires of foundations to make grants to an entity that is not a 501(c)(3) public charity, and includes extensive sample forms and documents. Available for purchase.
www.cof.org/publications

Equivalency or Expenditure Responsibility? A Guide in Plain English (PDF)
Council on Foundations
This article summarizes the basic features of equivalency and expenditure responsibility and suggests some factors that may lead a funder to choose one approach or the other.
www.cof.org/files/Documents/International_Programs/2005Publications/legaldimension_ER_ED.pdf

IRS Letter Regarding Expenditure Responsibility (PDF)
Council on Foundations
www.cof.org/files/Documents/Legal/irsletter.pdf

Sample Foreign Grant Expenditure Responsibility Letter
Council on Foundations
www.cof.org/Content/General/Display.cfm?contentID=802

Sample Forms for Expenditure Responsibility
United States International Grantmaking, Council on Foundations
www.usig.org/legal/sampleforms.asp

Sample Expenditure Responsibility Grant Agreement and Pre-Grant Inquiry
Council on Foundations
www.cof.org/Content/General/Display.cfm?CONTENTID=813

Megan Wentworth

For Additional Resources, please see the Expenditure Responsibility section of the Grantmakers of Oregon and Southwest Washington website: