Expenditure Responsibility Rules for Private Foundations

The legal staff at the Packard Foundation, Gates Foundation, Hewlett Foundation and Moore Foundation developed this free, resource, which covers the basic legal rules around expenditure responsibility. It takes less than thirty minutes to complete and features “Maya,” a program officer that helps participants through the course. Participants can also return to the training at any time for a refresher and click on the individual modules to refer back to specific topics.

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Course Map

WHEN IS ER REQUIRED

  • Introduction
  • Grantees that do not require ER
  • Grantees that do require ER

HOW IS ER EXERCISED

  • Introduction
  • Step 1: Pre-grant inquiry
  • Step 2: Grant agreement
  • Step 3: Separate account
  • Step 4: Reports from the grantee
  • Step 5: Reports to the IRS on the foundation’s tax return
  • Step 6: Investigation of diversions

HOW TO HANDLE ISSUES IN ER GRANTS

  • Introduction
  • Grants with subgrants
  • Grants to private foundations
  • Grants for capital expenditures
  • Grants that support advocacy
  • Test your knowledge on ER
Maya

Authors:

Bill & Melinda Gates Foundation
Meghan Hanson, Attorney

William and Flora Hewlett Foundation
Elizabeth Peters, General Counsel
Tom Schroeder, Associate General Counsel

Gordon and Betty Moore Foundation
Sasha Abrams, Deputy General Counsel

David and Lucile Packard Foundation
Mary Anne Rodgers, General Counsel
Megan Jellinek, Attorney