Equivalency or Expenditure
Responsibility? A Guide in Plain English Council on Foundations, 2005 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.
Expenditure Responsibility Step by Step, 3rd Edition Council on Foundations, 2005 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.
