Grant Guidelines for Non-U.S. Organizations
The Foundation prefers to make grants to a U.S. “friends of” organization that is a tax exempt public charity under Sections 501(c)(3) and 509(a)(1), (2), and (3) of the Internal Revenue Code. For proposals by a U.S. “friends of” organization, please refer to the Grant Guidelines for U.S. Organizations.
For non-U.S. organizations that have no connection to a “friends of”, the Dr. Lee MacCormick Edwards Charitable Foundation will only grant to an organization if the Foundation makes a good faith determination that such foreign organization would qualify as a public charity if it was organized in the United States. Under Revenue Procedure 92-94 (Rev. Proc. 92-94) and Treasury Regulations finalized under T.D. 9740 (Sept. 25, 2015), the Internal Revenue Service set forth a simplified procedure where a non-U.S. organization may provide information relevant to the Dr. Lee MacCormick Edwards Charitable Foundation’s good faith determination that the non-U.S. organization has an equivalent charitable status.
Proposals by a non-U.S. organization should include the following information:
- A copy of the nonprofit status exemption letter issued to your organization issued in your organization’s home country, if applicable.
- If your organization’s status under Sections 501(c)(3) and 4947(a)(1), 509(a)(1), (2), or (3) or Section 4942(j)(3) of the Code depends on its financial support, include a schedule of support for the four most recently completed taxable years pursuant to Rev. Proc. 92-94 section 5.04(11).
- If any donor has donated more than 2% of the total support for your organization, provide a schedule of Major Donor Support pursuant to Rev. Proc. 92-94 section 5.04(11)(J).
- A copy of your charter, by-laws, and other governing documents. If it is not in English, please submit an English translation of such documents.
- A complete copy of your organization’s most recent filed tax return and audited financial report.
- We have an interest in administrative costs. Please indicate what percentage of your organization’s income goes towards achieving its mission
Provide concise (1-2 pages) narrative proposal including your organization's mission, organizational and program descriptions, geographic reach, community needs, and projected use of requested funds.
Your request should include appropriate backup material, i.e., budget, schedules, population reached, projected outcome/solutions, etc. If your organization has received a grant from the Dr. Lee MacCormick Edwards Charitable Foundation in the past, a brief update would be appreciated.
The Dr. Lee MacCormick Edwards Charitable Foundation accepts applications for grants at any time, with priority given to proposals submitted before September 30 th , but will limit grants to a particular organization to once per calendar year. Organizations will not be automatically considered for funding the following year; proposals with updated attachments must be resubmitted.
The Dr. Lee MacCormick Edwards Charitable Foundation does not support the following:
- Grants to individuals
- Programs with political, fraternal, sectarian or religious purposes
- Capital campaigns
- Reductions of debt