Can We Make Grants to a Non- 501(C)(3) Organization?

The short answer is, absolutely. Foundations are allowed to make grants to non-charities. They have to follow special procedures under Section 4945 that are called expenditure responsibility. The basic rule is that the fund have to be used for charitable purposes, not something else, but you can grant to 501(c)(4)s, 501(c)(6)s, and even for-profits, as long as you follow the right procedure.

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Expenditure Responsibility

This NCFP Content Collection includes FAQs, rules and sample policies for the process of expenditure responsibility to ensure your grants to "non-charities" are for charitable purposes.

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