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

Megan Wentworth

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