Basis of the review
Basis and sources
This page explains how the questions were developed and lists the sources behind the giving guidance. The review is not a study or fundraising standard, and it is not legal or tax advice.
1. How the questions were developed
The questions grew out of fundraising advisory work with evidence-based organizations and experience in financial services and philanthropy. Philanthropy advisors and fundraisers inside evidence-based global health and development organizations reviewed the questions and commented on the gaps and wording.
2. What the review covers
This review does not assess impact or cost-effectiveness. It asks whether donors and advisors can understand the evidence and its limits, see what a gift would fund, reach the right person and complete the gift. It is a working tool, not a score or sector standard. If your donor data points elsewhere, use it.
3. Technical guidance
When a US private foundation grants directly to a non-US organization, it often uses one of two processes. It may determine that the organization is equivalent to a US public charity, or it may use expenditure responsibility, which adds due diligence, grant terms, monitoring and reporting.
- IRS: Grants to foreign organizations by private foundations
- IRS: Expenditure responsibility
- IRS: Equivalency-determination regulations
DAF sponsors are not governed by these private-foundation rules, but some use similar review processes. Each sponsor decides which international grants it permits, what it requires, how long review takes and what fees apply.
4. US donor-advised fund operations
US donor-advised fund grants follow the sponsoring organization's rules. The IRS notice below provides interim guidance on pledges and donor benefits. The sponsor pages are practical examples, not legal authority, and policies differ by sponsor. Confirm attribution, acknowledgment, event benefits, pledges and unusual assets with the named sponsor.
Examples from DAF sponsors
These sponsor pages show how international giving works in practice. They are examples, not legal authority, and their policies differ.
This page provides general information, not legal or tax advice. Confirm the giving method with the donor's sponsoring organization and qualified advisors.