If your family spans multiple countries or your philanthropic goals extend internationally, private foundations offer a unique advantage: they can make grants directly to charitable organizations abroad, even when there isn’t a U.S. IRS-recognized 501(c)(3) to act as an intermediary.

There are several pathways for foundations to support foreign charities. Some organizations are automatically recognized by the IRS due to special status (for example, the United Nations), while others establish a U.S.-based “friends of” entity that is a recognized 501(c)(3) able to receive donations on their behalf. When a direct route isn’t available, Foundation Copilot can assist by providing the necessary oversight either by confirming the foreign organization is “equivalent” to a U.S. public charity or by applying “expenditure responsibility” to ensure compliance.

Foundation Copilot’s team of tax, legal, accounting, and philanthropic experts works collaboratively to help foundations identify the most efficient and compliant way to make gifts to international organizations.