149: Grantmaking Due Diligence: A Risk-Based Approach for Charitable Giving

Описание: Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 149 of EO Radio Show provides a checklist for developing or improving the diligence checklist for grantmaking charities.


Some grantmakers do little more than check the IRS database to confirm that the grantee is recognized as a public charity. Others require reams of information from the grantees. What is the best approach? Well, as we lawyers always like to say, it depends. What I'm trying to do in this episode is give you a practical, staff-level checklist of the core due diligence items grantors should cover when evaluating a charitable organization for a grant. This episode is structured for a U.S.-based grantor, whether it's a public charity or a private foundation, and I flag enhancements for foreign or higher-risk grants.


Show Notes:


Tax Exempt Organization Search | Internal Revenue Service (https://www.irs.gov/charities-non-pro...)


EO Radio Show state filing requirements playlist (   • 038: Nonprofit Quick Tip: Secretary of Sta...  )


Title and Links to Episodes


EO Radio Show #99: Nonprofit Basics: International Grantmaking - Part 1 Overview and Antiterrorism Rules (https://www.fbm.com/exempt-organizati...)


EO Radio Show #101: Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules (https://www.fbm.com/exempt-organizati...)


EO Radio Show #102: Nonprofit Basics: International Grantmaking Part 3 -Special Rules for Private Foundations (https://www.fbm.com/exempt-organizati...)


EO Radio Show #131: Nonprofit Basics: Grant Agreement Best Practices (https://www.fbm.com/exempt-organizati...)


EO Radio Show #132: Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More (https://www.fbm.com/exempt-organizati...)


OFAC Sanctions List Search (https://sanctionssearch.ofac.treas.gov/)


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DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.