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  <title>Snapshot of Funder Progress on Locally Led Development (Sept. 2025)</title>
  <link>https://cof.org/content/snapshot-funder-progress-locally-led-development-sept-2025</link>
  <description>&lt;span class="field field--name-title field--type-string field--label-hidden"&gt;Snapshot of Funder Progress on Locally Led Development (Sept. 2025)&lt;/span&gt;
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&lt;span class="field field--name-created field--type-created field--label-hidden"&gt;&lt;time datetime="2025-09-19T14:44:15-04:00" title="Friday, September 19, 2025 - 2:44 pm" class="datetime"&gt;Fri, 09/19/2025 - 14:44&lt;/time&gt;
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      &lt;h1 class="field field--name-title field--type-string field--label-hidden"&gt;Snapshot of Funder Progress on Locally Led Development (Sept. 2025)&lt;/h1&gt;

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            &lt;div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"&gt;&lt;p&gt;In September 2023, a group of 15 foundations joined 20 bilateral donors in signing a &lt;a href="https://www.avina.net/en/donor-statement-on-supporting-locally-led-development/"&gt;Donor Statement&lt;/a&gt; committing to &lt;a href="https://cof.org/news/leading-global-foundations-join-bilateral-donors-commitment-locally-led-global-development"&gt;advancing locally led development&lt;/a&gt;. After recent global shifts in foreign assistance and the dismantling of USAID, the Council on Foundations wanted to understand how philanthropy has made progress on locally led development and see whether these larger sector shifts have impacted foundations’ global work. To begin assessing this progress, we surveyed Donor Statement signatories and other leading U.S.-based global grantmakers to measure progress on this commitment.&lt;/p&gt;

&lt;p&gt;From the responsive organizations, we found:&lt;/p&gt;

&lt;ul&gt;
	&lt;li&gt;Respondents Remain Committed to Advancing Locally Led Development into the Future&lt;/li&gt;
	&lt;li&gt;Funders Are Either Increasing or Maintaining Funding to Local Organizations&lt;/li&gt;
	&lt;li&gt;Funders Report Taking Actions to Improve both Internal Capacity and External Efforts to Advance Locally Led Development&lt;/li&gt;
	&lt;li&gt;Both Successes and Challenges Inform Future Work&amp;nbsp;&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;For a more detailed look, download the full resource.&lt;/p&gt;
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  <pubDate>Fri, 19 Sep 2025 18:44:15 +0000</pubDate>
    <dc:creator>JasonLudwig</dc:creator>
    <guid isPermaLink="false">19622 at https://cof.org</guid>
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<item>
  <title>Navigating Disasters and Crises: A Practitioner Playbook for Corporate Responsibility and Philanthropy</title>
  <link>https://cof.org/content/navigating-disasters-and-crises-practitioner-playbook-corporate-responsibility</link>
  <description>&lt;span class="field field--name-title field--type-string field--label-hidden"&gt;Navigating Disasters and Crises: A Practitioner Playbook for Corporate Responsibility and Philanthropy&lt;/span&gt;
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&lt;span class="field field--name-created field--type-created field--label-hidden"&gt;&lt;time datetime="2025-01-14T13:20:30-05:00" title="Tuesday, January 14, 2025 - 1:20 pm" class="datetime"&gt;Tue, 01/14/2025 - 13:20&lt;/time&gt;
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            &lt;div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"&gt;&lt;p&gt;&lt;strong&gt;Navigating Disasters and Crises: A Practitioner Playbook for Corporate Responsibility and Philanthropy&lt;/strong&gt; is a free resource designed to guide corporate leaders through navigating disasters and crises at a time when disaster response has grown more comprehensive and complex. It provides a new framework for approaching disaster and crisis response, from developing internal processes through implementation and evaluation. Based on insights from focus groups and a review of existing tools and techniques, &lt;strong&gt;Navigating Disasters and Crises &lt;/strong&gt;also includes detailed case studies, an overview of disaster giving data, definitions of common types of disasters and crises, and explanations of corporate disaster and crisis management strategies.&lt;/p&gt;
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  <pubDate>Tue, 14 Jan 2025 18:20:30 +0000</pubDate>
    <dc:creator>JasonLudwig</dc:creator>
    <guid isPermaLink="false">18938 at https://cof.org</guid>
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<item>
  <title>How Foundations Can Partner with USAID</title>
  <link>https://cof.org/content/how-foundations-can-partner-usaid</link>
  <description>&lt;span class="field field--name-title field--type-string field--label-hidden"&gt;How Foundations Can Partner with USAID&lt;/span&gt;
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            &lt;div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"&gt;&lt;p&gt;Foundations have been partnering with USAID in a variety of ways to advance locally led development, and below are how some of those partnerships are being executed. For member foundations interested in working with USAID on their own locally led development initiatives, Council on Foundations staff is available to help connect those foundations with USAID staff to begin exploring ways they can work together.&lt;/p&gt;

&lt;p&gt;In 2023, 15 global foundations joined with bilateral donors to endorse a &lt;a href="https://cof.org/news/leading-global-foundations-join-bilateral-donors-commitment-locally-led-global-development"&gt;Donor Statement on Locally Led Development&lt;/a&gt;. Since then, we've seen steadily growing momentum for establishing both informal and formal partnerships between philanthropy and government aid agencies.&lt;/p&gt;

&lt;h2&gt;Establishing a Formal Partnership with USAID&lt;/h2&gt;

&lt;p&gt;Foundations are increasingly establishing formal partnerships with USAID, utilizing Memorandums of Understanding (MOU) to collaborate on a range of activities. Some examples of these partnerships between foundations and USAID include:&lt;/p&gt;

&lt;ul&gt;
	&lt;li&gt;&lt;a href="https://www.usaid.gov/news-information/press-releases/feb-07-2024-usaid-announces-partnership-conrad-n-hilton-foundation-advance-locally-led-development"&gt;Conrad N. Hilton Foundation&lt;/a&gt;: Through this agreement, USAID and the Hilton Foundation will identify and apply their respective organizational strengths to advance locally led efforts in areas of shared interest, such as early childhood development, youth empowerment, disaster response and humanitarian assistance, safe water systems, and engagement with faith-based and community organizations. The two organizations will leverage their convening power, share networks, and coordinate outreach to mobilize U.S.-based and global philanthropies, civil society, and other stakeholders to prioritize elevating local leadership of development and humanitarian assistance.&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://www.usaid.gov/news-information/press-releases/may-01-2023-usaid-signs-memorandum-understanding-hewlett-foundation-and-center-global-development"&gt;Hewlett Foundation&lt;/a&gt;: USAID signed a Memorandum of Understanding with the William and Flora Hewlett Foundation and the Center for Global Development (CGD) focusing on approaches to evaluation and evidence-generation. The partnership launches USAID’s Evidence Localization Initiative, to begin in Africa, and contributes to USAID, CGD, and Hewlett's broader priorities on advancing evidence-informed policy and locally led development.&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://humanityunited.org/news/humanity-united-signs-memorandum-of-understanding-with-usaid-in-support-of-localization-and-inclusive-peacebuilding/"&gt;Humanity United&lt;/a&gt;: Humanity United signed an MOU with the USAID’s Center for Conflict and Violence Prevention establishing a three-year collaboration to work towards advancing best practices related to locally led development and inclusive peacebuilding; facilitating information gathering and sharing through structured feedback sessions with local peacebuilders and USAID Missions; and creating a network of domestic and civil society organizations to provide input and guidance as locally led development practices evolve.&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://www.usaid.gov/news-information/press-releases/mar-04-2024-usaid-announces-partnership-skoll-foundation-advance-locally-led-development-and-key-development-priorities"&gt;Skoll Foundation&lt;/a&gt;: USAID and the Skoll Foundation signed an MOU to explore and evaluate innovative, efficient, and, where appropriate, joint approaches for locally led development, particularly around (a) engaging local intermediaries who serve as fiscal agents or provide administrative support (e.g., payroll, award management, human resources, etc.) to a local network of organizations; and (b) identifying, coaching, and elevating local actors to be better positioned to receive awards from USAID and other donors. Additionally, USAID and Skoll will strengthen collaboration at the local level in USAID partner countries and build multi-stakeholder partnerships, including with additional foundations and likeminded donors, to support health, climate, and gender equality and equity, and optimize investments to address information manipulation, strengthening the resilience of information and media environments. USAID works in tandem with the Skoll Foundation in countries such as Brazil, where they aim to expand the abilities of local actors to execute projects that push forward climate action, biodiversity conservation, and thriving communities in the Brazilian Amazon.&lt;/li&gt;
&lt;/ul&gt;

&lt;h2&gt;USAID and Locally Led Development&lt;/h2&gt;

&lt;p&gt;USAID has doubled down on locally led development during the Biden Administration. In November 2021, agency Administrator Samantha Power announced two targets in pursuit of these goals: (a) by Fiscal Year (FY) 2025, USAID will direct a quarter of its funding directly to local partners; and (b) by 2030, at least half of USAID programs will create space for local actors to exercise leadership over priority-setting, activity design, implementation, and defining and measuring results. USAID's &lt;a href="https://www.usaid.gov/sites/default/files/2023-06/FY%202022%20Localization%20Progress%20Report-June-12-23_vFINAL_1.pdf"&gt;FY22 progress report&lt;/a&gt; notes that it reached $1.6 billion in direct local funding – a step in the right direction, but far from its targets.&lt;/p&gt;

&lt;p&gt;USAID has also released a &lt;a href="https://www.usaid.gov/policy/local-capacity-strengthening"&gt;Local Capacity Strengthening Policy&lt;/a&gt; and an updated &lt;a href="https://www.usaid.gov/sites/default/agency-policy/596mad.pdf"&gt;Risk Appetite Statement&lt;/a&gt;, clearly communicating how it intends to support its local partners.&lt;/p&gt;

&lt;p&gt;&lt;a href="https://www.usaid.gov/local-faith-and-transformative-partnerships/locally-led-development-research"&gt;Learn more&lt;/a&gt; about how USAID is supporting research and initiatives around locally led development.&lt;/p&gt;

&lt;h2&gt;Democracy Delivers Partnerships&lt;/h2&gt;

&lt;p&gt;The &lt;a href="https://www.usaid.gov/news-information/press-releases/sep-20-2023-united-states-announces-145-million-and-mobilizes-additional-110-million-private-philanthropic-sectors-invest-countries-experiencing-democratic-openings"&gt;Democracy Delivers&lt;/a&gt; initiative was launched in 2022 by Administrator Power and U.S. Secretary of State Antony Blinken to bring together partners across sectors that can surge resources to countries undergoing moments of democratic renewal to maximize the likelihood that their democratic gains endure. Foundations who have made commitments to support Democracy Delivers include:&lt;/p&gt;

&lt;ul&gt;
	&lt;li&gt;The &lt;strong&gt;Ford Foundation&lt;/strong&gt;, which committed $20 million in new grants to support civic engagement in Moldova and Zambia and to advance the work of democracy-oriented actors in Tanzania and Nepal.&lt;/li&gt;
	&lt;li&gt;The &lt;strong&gt;Rockefeller Foundation&lt;/strong&gt;, which committed up to approximately $28 million to benefit the Democracy Delivers cohort through rural electrification, climate resilience, food security, and more.&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;Additionally, in 2023, the following foundations announced investments supporting Democracy Delivers countries and objectives: The Chandler Foundation, The Conrad N. Hilton Foundation, Google.org, Humanity United, The International Chamber of Commerce, The Mott Foundation, The David and Lucile Packard Foundation, The Skoll Foundation, The Tent Partnership for Refugees, The Tinker Foundation, The UPS Foundation, The Vodafone Foundation, and WINGS.&lt;/p&gt;

&lt;p&gt;Read more about how foundations have supported global efforts to advance locally led development and democracy in &lt;a href="https://www.insidephilanthropy.com/home/2023/10/4/this-year-at-the-unga-philanthropy-unites-behind-democracy-and-locally-led-development"&gt;Inside Philanthropy&lt;/a&gt;.&lt;/p&gt;

&lt;h2&gt;Additional Resources About Partnering with USAID&lt;/h2&gt;

&lt;ul&gt;
	&lt;li&gt;&lt;a href="https://www.workwithusaid.gov/"&gt;WorkWithUSAID.gov&lt;/a&gt;&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://www.usaid.gov/partner-with-us/resources-for-partners"&gt;USAID Resources for Partners&lt;/a&gt;&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://www.usaid.gov/work-usaid/private-sector-engagement"&gt;USAID Private Sector Engagement&lt;/a&gt;&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://cof.org/advocacy/federal-partnerships"&gt;The Council’s Role in Facilitating Federal Partnerships&lt;/a&gt;&lt;/li&gt;
&lt;/ul&gt;

&lt;h2&gt;Interested in Partnering with USAID?&lt;/h2&gt;

&lt;p&gt;The Council can help. Contact &lt;a href="mailto:govt@cof.org"&gt;govt@cof.org&lt;/a&gt;.&lt;/p&gt;
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  <pubDate>Thu, 14 Mar 2024 20:34:11 +0000</pubDate>
    <dc:creator>JasonLudwig</dc:creator>
    <guid isPermaLink="false">18386 at https://cof.org</guid>
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  <title>Advancing Locally Led Development: An Overview of U.S. Foundations’ Direct Global Giving</title>
  <link>https://cof.org/content/advancing-locally-led-development</link>
  <description>&lt;span class="field field--name-title field--type-string field--label-hidden"&gt;Advancing Locally Led Development: An Overview of U.S. Foundations’ Direct Global Giving&lt;/span&gt;
&lt;span class="field field--name-uid field--type-entity-reference field--label-hidden"&gt;&lt;span lang about="https://cof.org/users/jasonludwig" typeof="schema:Person" property="schema:name" datatype&gt;JasonLudwig&lt;/span&gt;&lt;/span&gt;
&lt;span class="field field--name-created field--type-created field--label-hidden"&gt;&lt;time datetime="2023-11-07T14:02:32-05:00" title="Tuesday, November 7, 2023 - 2:02 pm" class="datetime"&gt;Tue, 11/07/2023 - 14:02&lt;/time&gt;
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            &lt;div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"&gt;&lt;p&gt;Since 1997, the Council on Foundations and Candid have analyzed trends in global grantmaking by U.S. foundations. In our &lt;a href="https://cof.org/content/state-global-giving-us-foundations-2022-edition"&gt;State of Global Giving by U.S. Foundations: 2022 Edition&lt;/a&gt; report, which analyzed grants made between 2016 and 2019, we found that 39% of global grants made by U.S. foundations flowed to non-U.S. recipients. &lt;strong&gt;Of the total grant amount intended for international causes, only about 13% flowed to organizations implementing a grant in the country where they are locally registered&lt;/strong&gt;. The remaining 26% flowed through intermediaries based outside the United States.&lt;/p&gt;

&lt;p&gt;This report is an attempt to dig deeper into the data included in the State of Global Giving by U.S. Foundations: 2022 Edition and better understand direct global grantmaking by U.S. foundations: What is included in this 13% of global funding flows? Who is making the most direct grants, and who are they funding? What issues do grants address?&lt;/p&gt;

&lt;h3&gt;Key Findings&lt;/h3&gt;

&lt;ul&gt;
	&lt;li&gt;Only 29% of globally focused U.S. foundations made at least one direct grant, with a median of five direct grants, during the 2016-2019 period.&lt;/li&gt;
	&lt;li&gt;The top 25 global funders account for more than 75% of direct giving between 2016 and 2019.&lt;/li&gt;
	&lt;li&gt;Almost half of foundations providing direct giving in the period 2016-2019 exclusively supported organizations in the so-called "Global North": Australia, Canada, Israel, Japan, New Zealand, Russia, Singapore, South Korea, and&amp;nbsp;European countries.&lt;/li&gt;
	&lt;li&gt;The share of direct grant dollars going to "Global South" organizations declined each year from 2016 to 2019, peaking in 2016 at 64% and falling to 40% in 2019.&lt;/li&gt;
	&lt;li&gt;And more.&lt;/li&gt;
&lt;/ul&gt;

&lt;h3&gt;Past International Grantmaking Reports&lt;/h3&gt;

&lt;p&gt;This report is a companion piece to&amp;nbsp;the &lt;a href="https://cof.org/content/state-global-giving-us-foundations-2022-edition"&gt;State of Global Giving by U.S. Foundations: 2022 Edition&lt;/a&gt;, also a collaboration between Candid and the Council to regularly analyze trends in international grantmaking by U.S. foundations. You can see the full collection of reports we’ve co-published about &lt;a href="https://www.issuelab.org/libraries/foundation_center/international_giving_by_us_foundations" target="_blank"&gt;international grantmaking by US foundations since 1997 on IssueLab&lt;/a&gt;.&lt;/p&gt;
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  <pubDate>Tue, 07 Nov 2023 19:02:32 +0000</pubDate>
    <dc:creator>JasonLudwig</dc:creator>
    <guid isPermaLink="false">17253 at https://cof.org</guid>
    </item>
<item>
  <title>The State of Global Giving by U.S. Foundations: 2022 Edition</title>
  <link>https://cof.org/content/state-global-giving-us-foundations-2022-edition</link>
  <description>&lt;span class="field field--name-title field--type-string field--label-hidden"&gt;The State of Global Giving by U.S. Foundations: 2022 Edition&lt;/span&gt;
&lt;span class="field field--name-uid field--type-entity-reference field--label-hidden"&gt;&lt;span lang about="https://cof.org/users/council-webteam" typeof="schema:Person" property="schema:name" datatype&gt;council-webteam&lt;/span&gt;&lt;/span&gt;
&lt;span class="field field--name-created field--type-created field--label-hidden"&gt;&lt;time datetime="2022-09-20T12:27:54-04:00" title="Tuesday, September 20, 2022 - 12:27 pm" class="datetime"&gt;Tue, 09/20/2022 - 12:27&lt;/time&gt;
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            &lt;div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"&gt;&lt;p&gt;For 25 years, the Council on Foundations and Candid have partnered on studies of globally focused giving by U.S. foundations. The new edition of The State of Global Giving by U.S. Foundations dives into 2016-2019 data to provide the latest perspective on how the nation’s foundations are supporting critical efforts to improve health outcomes, address climate change, offer access to education, ensure human rights, and engage with a wide array of other global priorities. Through interviews with a selection of global funders, Global Giving also offers insights on how foundations are addressing the critical challenges of our time and where they see signs of optimism and opportunity going forward.&lt;/p&gt;

&lt;h3&gt;Key Report Findings&lt;/h3&gt;

&lt;ul&gt;
	&lt;li&gt;U.S. private and community foundations included in Candid’s Foundation 1000 dataset awarded globally focused grants totaling $8 billion in 2019—close to four times the approximately $2.2 billion awarded in 2002.&lt;/li&gt;
	&lt;li&gt;Health accounted for 49 percent of global grant dollars.&lt;/li&gt;
	&lt;li&gt;The largest shares of funding focused on the Sub-Saharan Africa (25.1%) and Asia &amp;amp; Pacific (17.7%) regions.&lt;/li&gt;
	&lt;li&gt;Among the many issue areas supported by foundations, human rights has realized the fastest growth in global support in recent years. In the 2016-2019 period, human rights reached 11 percent of global foundation grant dollars, up from less than 7 percent in the 2011-2015 period.&lt;/li&gt;
	&lt;li&gt;Roughly 13 percent of U.S. foundations’ global grant dollars went directly to organizations based in the country where programs were implemented in the 2016-2019 period, up marginally from approximately 12 percent in the 2011-2015 period.&lt;/li&gt;
	&lt;li&gt;Funding by Foundation 1000 foundations for efforts to counter or mitigate the impact of climate change in the United States and globally totaled nearly $1.8 billion in the 2016-2019 period, up from $1.3 billion in the 2011-2015 period.&lt;/li&gt;
	&lt;li&gt;The Bill &amp;amp; Melinda Gates Foundation accounted for 44% of global giving by U.S. foundations from 2016 to 2019.&lt;/li&gt;
&lt;/ul&gt;

&lt;h3&gt;Past International Grantmaking Reports&lt;/h3&gt;

&lt;p&gt;This report is the latest in a decades-long collaboration between Candid and the Council to regularly analyze trends in international grantmaking by U.S. foundations. You can see the full collection of reports we’ve co-published about &lt;a href="https://www.issuelab.org/libraries/foundation_center/international_giving_by_us_foundations" target="_blank"&gt;international grantmaking by US foundations since 1997 on IssueLab&lt;/a&gt;.&lt;/p&gt;
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  <pubDate>Tue, 20 Sep 2022 16:27:54 +0000</pubDate>
    <dc:creator>council-webteam</dc:creator>
    <guid isPermaLink="false">16364 at https://cof.org</guid>
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<item>
  <title>Guidance for Making Grants to Support Ukraine</title>
  <link>https://cof.org/content/guidance-making-grants-support-ukraine</link>
  <description>&lt;span class="field field--name-title field--type-string field--label-hidden"&gt;Guidance for Making Grants to Support Ukraine&lt;/span&gt;
&lt;span class="field field--name-uid field--type-entity-reference field--label-hidden"&gt;&lt;span lang about="https://cof.org/users/briankastnercoforg" typeof="schema:Person" property="schema:name" datatype content="brian.kastner@cof.org"&gt;brian.kastner@…&lt;/span&gt;&lt;/span&gt;
&lt;span class="field field--name-created field--type-created field--label-hidden"&gt;&lt;time datetime="2022-03-14T11:14:00-04:00" title="Monday, March 14, 2022 - 11:14 am" class="datetime"&gt;Mon, 03/14/2022 - 11:14&lt;/time&gt;
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      &lt;h1 class="field field--name-title field--type-string field--label-hidden"&gt;Guidance for Making Grants to Support Ukraine&lt;/h1&gt;

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            &lt;div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"&gt;&lt;p&gt;Over the last two weeks, we’ve received scores of questions from the field about how to help the Ukrainian people during the ongoing Russian invasion, including during our recent &lt;a href="https://www.cof.org/event/webinar-philanthropys-response-ukraine-humanitarian-crisis"&gt;webinar with the State Department&lt;/a&gt;. The outpouring of support and willingness to make immediate relief funds available has been heartening, but a frequent question has emerged: how can I make sure my grant helps those most in need in a timely and safe matter?&lt;/p&gt;

&lt;p&gt;While we don’t suggest the specific organizations you should support, &lt;a href="https://www.cof.org/news/philanthropys-response-russian-invasion-ukraine"&gt;we are regularly updating a list of response funds up to date on our website&lt;/a&gt;. These resources include trusted crowdsourced lists of organizations you can support who are working directly or adjacent to the conflict.&lt;/p&gt;

&lt;p&gt;For funders who want to support relief efforts, there are three main ways to respond:&lt;/p&gt;

&lt;ol&gt;
	&lt;li&gt;Making direct grants to organizations in the region&lt;/li&gt;
	&lt;li&gt;Funding through an intermediary or pooled fund hosted by US organization, or&lt;/li&gt;
	&lt;li&gt;Funding US 501(c)(3) or international organizations responding in the region.&lt;/li&gt;
&lt;/ol&gt;

&lt;p&gt;Council members may also access our legal compendium chapter, &lt;a href="https://www.cof.org/content/international-grantmaking-guide-funders-making-grants-outside-united-states"&gt;International Grantmaking: A Guide For Funders Making Grants Outside The United States&lt;/a&gt;, for free assistance on international grantmaking procedures.&lt;/p&gt;

&lt;hr&gt;
&lt;h2&gt;&lt;strong&gt;Making a Grant Directly to Ukrainian or other European Organizations&lt;/strong&gt;&lt;/h2&gt;

&lt;p&gt;Making grants internationally directly from private foundations or donor-advised funds to non-US nonprofits requires that funders undertake one of two processes laid out by the IRS: &lt;a href="https://www.cof.org/content/frequently-asked-legal-questions-about-global-grantmaking"&gt;&lt;strong&gt;equivalency determination (ED)&lt;/strong&gt;&lt;/a&gt; or &lt;a href="https://www.cof.org/content/what-expenditure-responsibility"&gt;&lt;strong&gt;expenditure responsibility (ER)&lt;/strong&gt;&lt;/a&gt;&lt;strong&gt;.&lt;/strong&gt;&lt;/p&gt;

&lt;ul&gt;
	&lt;li&gt;In short, equivalency determination (ED) is a process that asks the funder to determine whether the potential recipient meets the criteria of becoming a US 501(c)(3) public charity. In other words, that the organization is the “equivalent” of a US charity. &lt;a href="https://www.ngosource.org/"&gt;NGOSource&lt;/a&gt; is a repository of ED certificates used by many US-based foundations, and has helpful resources on understanding equivalency determination.&lt;/li&gt;
	&lt;li&gt;Expenditure responsibility (ER), on the other hand, looks at the intended use of the grant to ensure that they would meet the definition set out by the IRS for charitable work. Expenditure responsibility is agnostic to the type of organization undertaking charitable work and cares only about how the funds will be used. Some funders likely use ER already to make domestic grants for charitable work at non-charitable enterprises, so the process should be familiar.&lt;/li&gt;
	&lt;li&gt;To directly support Ukrainian or other European nonprofits, funders should consider which of these options makes more sense for them. If helpful, this &lt;a href="https://www.cof.org/content/equivalency-determination-or-expenditure-responsibility"&gt;guide&lt;/a&gt; for Council members may help you decide which process to use. Funders engaged in direct grantmaking abroad must also ensure compliance with sanctions, especially given the extent of both &lt;a href="https://home.treasury.gov/policy-issues/financial-sanctions/sanctions-programs-and-country-information"&gt;US &lt;/a&gt;and &lt;a href="https://www.sanctionsmap.eu/#/main"&gt;EU&lt;/a&gt; sanctions against Russian individuals and businesses.&amp;nbsp;&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;&lt;strong&gt;Important: &lt;/strong&gt;For public charities who want to make a grant but not from a donor-advised fund, they are not required to conduct ED or ER, however, we still recommend following a similar process to ensure proper due diligence is undertaken. US companies also do not have to undergo ED or ER if they are making the donation directly from the corporate entity, however, ED and ER apply if the funds are coming from the company’s private foundation.&lt;/p&gt;

&lt;p&gt;While making direct grants is often the most effective and fast way to get funds where they are needed, we do not recommend trying to vet a new organization during an armed conflict as their staff will be preoccupied with response efforts and their own safety. Please see below for other ways you can support relief work.&lt;/p&gt;

&lt;hr&gt;
&lt;h2&gt;&lt;strong&gt;Working with Global Intermediaries&lt;/strong&gt;&lt;/h2&gt;

&lt;p&gt;Another option for US funders who want to make a grant to support Ukraine but don’t know where to start is to give through a US-based intermediary. For these purposes, intermediaries are defined as US-based public charities whose primary purpose is to act as a re-grantor internationally. Many of these organizations operate using donor-advised funds or field of interest funds.&lt;/p&gt;

&lt;p&gt;Donors may contribute to an existing relief fund or establish a donor-advised fund with these organizations and subsequently recommend grants to pre-vetted organizations working on relief. The main benefit of working with an intermediary is that they have often already done all of the hard work (I.e. conducting ED or ER if required) and your staff doesn’t need to undertake any additional due diligence. You are essentially outsourcing the due diligence process to these intermediaries, and therefore a fee is taken on contributions you make or grants you recommend, depending on the intermediary.&lt;/p&gt;

&lt;p&gt;Many of the organizations &lt;a href="https://www.cof.org/news/philanthropys-response-russian-invasion-ukraine"&gt;listed on our Ukraine response page&lt;/a&gt; act as global intermediaries and have a proven track record supporting non-profits in the region and are therefore trusted by many US foundations and corporations. Please reach out to &lt;a href="mailto:brian.kastner@cof.org"&gt;Brian Kastner&lt;/a&gt; if you would like an introduction to any of these groups.&lt;/p&gt;

&lt;hr&gt;
&lt;h2&gt;&lt;strong&gt;Funding International Organizations, such as UNHCR or UNICEF, and US-based charities working in the region&lt;/strong&gt;&lt;/h2&gt;

&lt;p&gt;One of the easiest options for US funders seeking to support the relief efforts is to fund an international organization that has been deemed the equivalent of a US 501(c)(3) public charity, as defined by &lt;a href="https://www.archives.gov/federal-register/codification/executive-order/09698.html"&gt;Executive Order 9698.&lt;/a&gt; This includes the United Nations and all its bodies, so groups like UNICEF, UN Women, UNHCR, the WHO and others are included. Funders working with these groups do not need to conduct ED or ER and can treat them as they would a US 501(c)(3) public charity.&lt;/p&gt;

&lt;p&gt;Similarly, working with international nonprofits such as the Red Cross makes it easy to support relief efforts quickly as no due diligence is required despite the intended purpose of the funds being international relief.&lt;/p&gt;

&lt;hr&gt;
&lt;h2&gt;&lt;strong&gt;Making Grants to Russian Organizations to Support Russian Civilians&lt;/strong&gt;&lt;/h2&gt;

&lt;p&gt;Notably, there are innocents on both sides of a conflict, and many Russian citizens will suffer needlessly during this crisis. While many funders will choose to support the Ukrainian people and refugees, some may wish to support Russians facing economic collapse and food insecurity.&lt;/p&gt;

&lt;p&gt;Funding Russian organizations directly triggers the same requirements of equivalency determination or expenditure responsibility as noted above, however there are additional concerns you should be aware of. Namely:&lt;/p&gt;

&lt;ol&gt;
	&lt;li&gt;Russia’s civil society has been under assault for decades. What exists today is a fractured sector that is governed by strict laws and limits on their ability to fundraise and work on issues that are contrary to government priorities.&lt;/li&gt;
	&lt;li&gt;Russia has made it nearly impossible for its nonprofit sector to receive funds from abroad. Its &lt;a href="https://www.cof.org/country-notes/nonprofit-law-russia#gov_report"&gt;Foreign Agent law&lt;/a&gt; has sweeping language that requires any nonprofit who receives foreign funds to register as a foreign agent. It also has an ongoing list of “Undesirable Organizations” that includes US-based nonprofits and foundations.&lt;/li&gt;
	&lt;li&gt;The current suite of sanctions targeting Russian businesses and individuals is unprecedented in its scope. While the US Office of Foreign Assets Control (OFAC) typically does not target philanthropic flows, this might be a time to be extremely cautious of US and EU sanctions.&lt;/li&gt;
&lt;/ol&gt;

&lt;p&gt;At this time, we do not recommend attempting direct grants to Russian organizations.&lt;/p&gt;
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  <pubDate>Mon, 14 Mar 2022 15:14:00 +0000</pubDate>
    <dc:creator>brian.kastner@cof.org</dc:creator>
    <guid isPermaLink="false">16062 at https://cof.org</guid>
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  <title>Trends in Disaster Philanthropy: Examining 15 Years of Disaster Giving to the Asia-Pacific</title>
  <link>https://cof.org/content/trends-disaster-philanthropy-examining-15-years-disaster-giving-asia-pacific</link>
  <description>&lt;span class="field field--name-title field--type-string field--label-hidden"&gt;Trends in Disaster Philanthropy: Examining 15 Years of Disaster Giving to the Asia-Pacific&lt;/span&gt;
&lt;span class="field field--name-uid field--type-entity-reference field--label-hidden"&gt;&lt;span lang about="https://cof.org/users/briankastnercoforg" typeof="schema:Person" property="schema:name" datatype content="brian.kastner@cof.org"&gt;brian.kastner@…&lt;/span&gt;&lt;/span&gt;
&lt;span class="field field--name-created field--type-created field--label-hidden"&gt;&lt;time datetime="2020-08-25T14:56:39-04:00" title="Tuesday, August 25, 2020 - 2:56 pm" class="datetime"&gt;Tue, 08/25/2020 - 14:56&lt;/time&gt;
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            &lt;div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"&gt;&lt;p&gt;Give2Asia's report looks at 15 years of its grantmaking to understand giving patterns, program impact, and opportunities in the philanthropy sector.&lt;/p&gt;
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      &lt;h2&gt;Go to External Resource&lt;/h2&gt;
    
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            &lt;div class="field field--name-field-ext-link field--type-link field--label-hidden field__item"&gt;&lt;a href="https://give2asia.org/wp-content/uploads/2020/08/Give2Asia-Trends-in-Disaster-Philanthropy-Report-v1-web.pdf"&gt;Trends in Disaster Philanthropy: Examining 15 Years of Disaster Giving to the Asia-Pacific&lt;/a&gt;&lt;/div&gt;
      
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  <pubDate>Tue, 25 Aug 2020 18:56:39 +0000</pubDate>
    <dc:creator>brian.kastner@cof.org</dc:creator>
    <guid isPermaLink="false">15129 at https://cof.org</guid>
    </item>
<item>
  <title>The Important Role of Global Intermediaries in COVID-19 Response </title>
  <link>https://cof.org/content/important-role-global-intermediaries-covid-19-response</link>
  <description>&lt;span class="field field--name-title field--type-string field--label-hidden"&gt;The Important Role of Global Intermediaries in COVID-19 Response &lt;/span&gt;
&lt;span class="field field--name-uid field--type-entity-reference field--label-hidden"&gt;&lt;span lang about="https://cof.org/users/council-webteam" typeof="schema:Person" property="schema:name" datatype&gt;council-webteam&lt;/span&gt;&lt;/span&gt;
&lt;span class="field field--name-created field--type-created field--label-hidden"&gt;&lt;time datetime="2020-06-24T12:27:31-04:00" title="Wednesday, June 24, 2020 - 12:27 pm" class="datetime"&gt;Wed, 06/24/2020 - 12:27&lt;/time&gt;
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      &lt;div class="content"&gt;
      &lt;h1 class="field field--name-title field--type-string field--label-hidden"&gt;The Important Role of Global Intermediaries in COVID-19 Response &lt;/h1&gt;

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            &lt;div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"&gt;&lt;p&gt;COVID-19 has prompted a rapid response from funders to channel funding to organizations across the world. To make this happen efficiently, global intermediaries have stepped up to support individuals, foundations, and corporations in directing support to charitable organizations in Asia &amp;amp; the Pacific, Europe, Africa, and Latin America.&lt;/p&gt;

&lt;p&gt;&lt;a href="https://www.peakgrantmaking.org/insights/an-introduction-to-intermediaries/" target="_blank"&gt;Global intermediaries&lt;/a&gt; are a specific kind of charity in the United States that serve as a connector and facilitator of grantmaking to charitable organizations outside the US. These charities have deep expertise in the rules and regulations around giving internationally but also &lt;a href="https://www.macfound.org/press/article/using-intermediaries-impact/" target="_blank"&gt;lend their relationships and regional knowledge to funders&lt;/a&gt; who wish to embark on supporting causes globally.&lt;/p&gt;

&lt;p&gt;For COVID-19 response, these organizations were some of the first to set up response funds and to warn of outbreak as they heard from partners in Asia about the disease.&lt;/p&gt;

&lt;p&gt;They have helped facilitate nearly $300 million in grant dollars and made it easy for the rest of philanthropy to provide direct relief to other countries for COVID-19 response.&lt;/p&gt;

&lt;h2 class="title"&gt;Learn more about the impact of these important grantmakers in their own words:&lt;/h2&gt;

&lt;ul&gt;
	&lt;li&gt;&lt;a href="https://www.cof.org/content/give2asias-response-covid-19"&gt;Give2Asia&lt;/a&gt;*&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://www.cof.org/content/global-fund-childrens-response-covid-19"&gt;Global Fund for Children&lt;/a&gt;*&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://www.cof.org/content/globalgivings-response-covid-19"&gt;GlobalGiving&lt;/a&gt;*&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://www.cof.org/content/hispanics-philanthropys-response-covid-19"&gt;Hispanics in Philanthropy&lt;/a&gt;*&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://www.cof.org/content/international-community-foundations-response-covid-19"&gt;International Community Foundation&lt;/a&gt;&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://www.cof.org/content/king-baudouin-foundation-united-states-response-covid-19"&gt;King Baudouin Foundation United States&lt;/a&gt;*&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://www.cof.org/content/seattle-international-foundations-response-covid-19"&gt;Seattle International Foundation&lt;/a&gt;*&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://www.cof.org/content/philanthropic-initiatives-response-covid-19"&gt;The Philanthropic Initiative&lt;/a&gt;*&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://www.cof.org/content/resource-foundations-response-covid-19"&gt;The Resource Foundation&lt;/a&gt;&lt;/li&gt;
	&lt;li&gt;&lt;a href="https://www.cof.org/content/united-nations-foundations-response-covid-19"&gt;United Nations Foundation&lt;/a&gt;&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;* Designates Council on Foundations Members&lt;/p&gt;
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              &lt;div class="field__item"&gt;Disaster Grantmaking&lt;/div&gt;
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  <pubDate>Wed, 24 Jun 2020 16:27:31 +0000</pubDate>
    <dc:creator>council-webteam</dc:creator>
    <guid isPermaLink="false">15058 at https://cof.org</guid>
    </item>
<item>
  <title>Tips and Resources for Responding Globally to COVID-19</title>
  <link>https://cof.org/content/tips-and-resources-responding-globally-covid-19</link>
  <description>&lt;span class="field field--name-title field--type-string field--label-hidden"&gt;Tips and Resources for Responding Globally to COVID-19&lt;/span&gt;
&lt;span class="field field--name-uid field--type-entity-reference field--label-hidden"&gt;&lt;span lang about="https://cof.org/users/council-webteam" typeof="schema:Person" property="schema:name" datatype&gt;council-webteam&lt;/span&gt;&lt;/span&gt;
&lt;span class="field field--name-created field--type-created field--label-hidden"&gt;&lt;time datetime="2020-03-31T12:49:36-04:00" title="Tuesday, March 31, 2020 - 12:49 pm" class="datetime"&gt;Tue, 03/31/2020 - 12:49&lt;/time&gt;
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      &lt;h1 class="field field--name-title field--type-string field--label-hidden"&gt;Tips and Resources for Responding Globally to COVID-19&lt;/h1&gt;

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            &lt;div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"&gt;&lt;p&gt;Making grants outside of the United States can be complicated even when there isn’t a global pandemic. COVID-19 impacts communities in different ways and while some countries have robust public health systems, others do not. Additionally, governments are responding to the outbreak in vastly different ways. Knowing what is happening and what is needed locally will be vital to any recovery effort.&lt;/p&gt;

&lt;p&gt;Here are some tips and resources to help your foundation respond on a global scale during this crisis.&lt;/p&gt;

&lt;hr&gt;
&lt;h2 class="title" style="font-size:24px;"&gt;Understand the Legal Basics&lt;/h2&gt;

&lt;p&gt;Longtime global funders know that making grants to charitable organizations outside of the United States can be complicated. If you’re relatively new to global grantmaking, take time to familiarize yourself with the IRS regulations around making grants to foreign charities (you may have already heard of &lt;a href="https://www.cof.org/content/equivalency-determination-or-expenditure-responsibility"&gt;expenditure responsibility and equivalency determination&lt;/a&gt;). You’ll also need to make sure you have some staff trained in compliance, as making grants internationally can trigger concerns around sanctions, money laundering, and foreign bribery. You should also ensure that your efforts are not contrary to local government guidance on COVID-19. Our &lt;a href="https://www.cof.org/country-notes"&gt;Country Notes&lt;/a&gt; resource, created in partnership with ICNL, is a great place to get familiar with country regulations, and our expanded notes for members provide contacts and peers who are working in the country.&lt;/p&gt;

&lt;p&gt;Remember, there is a &lt;a href="https://uscode.house.gov/view.xhtml?req=(title:22%20section:288%20edition:prelim)"&gt;long list of international organizations&lt;/a&gt; that have been deemed the equivalent of 501(c)(3) public charities by executive order and do not require additional vetting.&lt;/p&gt;

&lt;hr&gt;
&lt;h2 class="title" style="font-size:24px;"&gt;Be Patient with Nonprofit Partners&lt;/h2&gt;

&lt;p&gt;This is a good rule of thumb no matter where you are operating! Take time to understand how they work, what they need, and what potential barriers they face in receiving your grant, implementing it, and reporting on it. This is especially true if you are funding healthcare organizations and hospitals, as they are busy dealing with a pandemic and shouldn’t be expected to respond to your requests within a day.&lt;/p&gt;

&lt;hr&gt;
&lt;h2 class="title" style="font-size:24px;"&gt;Use an Equivalency Determination If You Can&lt;/h2&gt;

&lt;p&gt;Speaking of flexibility: if you can, now is a good time to conduct an equivalency determination on your nonprofit partners. Since equivalency determinations allow you to provide general operating support grants, using an ED will make sure your nonprofit partner can operate in crisis mode effectively. &lt;a href="https://www.ngosource.org/" target="_blank"&gt;NGOsource&lt;/a&gt;, a repository of ED certificates, can simplify this process.&lt;/p&gt;

&lt;p&gt;If you do have to use expenditure responsibility (project funding), try to structure the agreement and reporting requirements in broad enough terms so that the money is still flexible. Many foundations are exploring what flexible funding looks like internationally and some (like &lt;a href="https://www.alliancemagazine.org/blog/covid-19-an-opportunity-for-transformative-grant-making/"&gt;Open Society Foundations) have been calling for this for some time&lt;/a&gt;.&lt;/p&gt;

&lt;hr&gt;
&lt;h2 class="title" style="font-size:24px;"&gt;Try to Limit the Paperwork&lt;/h2&gt;

&lt;p&gt;Whether it’s US-based requirements or recipient country bureaucracy, there’s often a lot of documentation in global grantmaking. Try to streamline your application and reporting processes as much as possible and consider waiving things that are “nice to have” and not absolute requirements. Still, we’ll always recommend you have all the necessary legal documents on hand, so try to find a balance that meets your needs and makes life a bit easier for your grantees.&lt;/p&gt;

&lt;hr&gt;
&lt;h2 class="title" style="font-size:24px;"&gt;Use Local Networks and Foundations for Support&lt;/h2&gt;

&lt;p&gt;It’s going to be rare that a US-based funder knows local context as well as local actors. Philanthropy of all kinds is growing across the world, which means more and more foundations and funder collectives are going to be present in the areas you support. Did you know that many countries have their own nonprofit or foundation networks? These groups are great sources of news and information, can help funders establish offices in the country, and can be extremely helpful in finding local partners for collaboration. We recommend &lt;a href="https://wingsweb.org/en/home" target="_blank"&gt;WINGS' listing of their members worldwide&lt;/a&gt; to see which network might best suit your needs.&lt;/p&gt;

&lt;p&gt;Get to know local funders (including community foundations) and consider coordinated grantmaking. While a pandemic isn’t the best time to build new partnerships, sometimes necessity makes it easier to do. Utilizing existing knowledge and infrastructure makes a rapid response more efficient and effective. You can use the networks mentioned above or explore the &lt;a href="https://communityfoundationatlas.org/" target="_blank"&gt;Community Foundation Atlas&lt;/a&gt;.&lt;/p&gt;

&lt;hr&gt;
&lt;h2 class="title" style="font-size:24px;"&gt;Consider an Intermediary&lt;/h2&gt;

&lt;p&gt;Intermediaries, in this context, are US-based 501(c)(3) organizations that can make grants at your request (typically for a fee). Giving through an intermediary relieves your team of handling nearly all administrative and legal tasks. These organizations range from some community foundations, issue-specific organizations, regionally focused funders, and some with global reach. Many of these organizations are well-respected global funders with deep expertise and many are also members of the Council. Some have created &lt;a href="https://docs.google.com/spreadsheets/d/e/2PACX-1vT3YOH_tCxOTw1P0ZTdVnnGdNsULENdaZ36mUnL8TwN8xzgjQ3oXFaL93YYgrNHOTamHB0Deagn3DGe/pubhtml" target="_blank"&gt;response funds&lt;/a&gt; and we are happy to provide contacts at any intermediary that fits your needs.&lt;/p&gt;

&lt;hr&gt;
&lt;h2 class="title" style="font-size:24px;"&gt;Think Long Term&lt;/h2&gt;

&lt;p&gt;Disaster response of any kind requires a long-term view. Recovery can be slow even in areas with a robust infrastructure. Make commitments to your grantees that funding will be multi-year and that you will provide general operating support, or at least make it clear that you’re in this for the long haul. Some organizations depend on funding from US philanthropy to survive, and the loss of these funds can be crippling. If possible, take time to help bring other funders to your grantees.&lt;/p&gt;

&lt;hr&gt;
&lt;h2 class="title" style="font-size:24px;"&gt;Approach Global Grantmaking with Humility&lt;/h2&gt;

&lt;p&gt;Try not to go into giving internationally with the mindset that what worked in one case will work in another. Context matters. There has been increasing momentum around movements like &lt;a href="https://globalfundcommunityfoundations.org/what-we-stand-for/shiftthepower/" target="_blank"&gt;#ShiftThePower&lt;/a&gt; that advocate for funders giving locally, building trusting relationships with their partners, and encouraging local communities to have more say in funding decisions. Trust your grantees to tell you what they need.&lt;/p&gt;
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  <pubDate>Tue, 31 Mar 2020 16:49:36 +0000</pubDate>
    <dc:creator>council-webteam</dc:creator>
    <guid isPermaLink="false">14924 at https://cof.org</guid>
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<item>
  <title>Global Family Philanthropy: Exploring Key Considerations for Giving Across Borders</title>
  <link>https://cof.org/content/global-family-philanthropy-exploring-key-considerations-giving-across-borders</link>
  <description>&lt;span class="field field--name-title field--type-string field--label-hidden"&gt;Global Family Philanthropy: Exploring Key Considerations for Giving Across Borders&lt;/span&gt;
&lt;span class="field field--name-uid field--type-entity-reference field--label-hidden"&gt;&lt;span lang about="https://cof.org/users/briankastnercoforg" typeof="schema:Person" property="schema:name" datatype content="brian.kastner@cof.org"&gt;brian.kastner@…&lt;/span&gt;&lt;/span&gt;
&lt;span class="field field--name-created field--type-created field--label-hidden"&gt;&lt;time datetime="2020-01-14T15:48:39-05:00" title="Tuesday, January 14, 2020 - 3:48 pm" class="datetime"&gt;Tue, 01/14/2020 - 15:48&lt;/time&gt;
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      &lt;h1 class="field field--name-title field--type-string field--label-hidden"&gt;Global Family Philanthropy: Exploring Key Considerations for Giving Across Borders&lt;/h1&gt;

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            &lt;div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"&gt;&lt;p&gt;&lt;img alt="Global Family Philanthropy Report Cover" src="https://www.cof.org/sites/default/files/Global-Family-Philanthropy-thumbnail.jpg" style="width: 270px; height: auto; max-width:100%; border: 3px solid #ffffff;box-shadow: 1px 1px 2px rgba(0,0,0,0.15);float:right;margin-left:20px;margin-bottom:20px;"&gt;This paper by the Council, &lt;a href="https://www.bnymellonwealth.com/"&gt;BNY Mellon&lt;/a&gt;, and &lt;a href="https://give2asia.org/"&gt;Give2Asia&lt;/a&gt; explores the opportunities and challenges that face global families as they seek to conduct cross-border philanthropy.&amp;nbsp;From coordinating family strategy to navigating complex tax regimes, global family philanthropy is not a simple feat.&amp;nbsp;However, due to generational change and technological advancements, it’s becoming far more common. This paper equips global families with key considerations and offers recommendations on how to proceed effectively with global family philanthropy.&lt;/p&gt;

&lt;p&gt;&lt;a class="btn btn-default btn-arrow" href="https://account.cof.org/NC__Product?id=a1B2M00000JJPSBUA5" target="_blank"&gt;Download the Report for Free&lt;/a&gt;&lt;/p&gt;
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  <pubDate>Tue, 14 Jan 2020 20:48:39 +0000</pubDate>
    <dc:creator>brian.kastner@cof.org</dc:creator>
    <guid isPermaLink="false">14833 at https://cof.org</guid>
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