Outflanking Foundations’ Public Charity Defense
Although most private foundations are uncomfortable making expenditure responsibility grants, they clearly have the power to do so and in the right circumstances may be convinced that it is appropriate.
Even if they do not make the grant directly, it may be possible to convince them to use a conduit through a public charity like a community foundation.
It is an important power that ought not be overlooked. This Ready Reference Page spells out the procedures for private foundations (and donor advised funds) to make grants to oganizations that are not public charities.
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