Grantmaking within the United States
The Brinson Foundation will consider grant inquiries from organizations based in the United States that have been determined by the Internal Revenue Service to be exempt from tax, under Section 501(c)(3) of the Internal Revenue Code, and to be public charities, as described in Section 509(a)(1), (2), or (3) of the Internal Revenue Code (“501(c)(3) Public Charities”). 501(c)(3) Public Charities classified under Section 509(a)(3) of the Internal Revenue Code may be required to submit additional information.
In general, the Foundation’s international grantmaking is conducted exclusively through 501(c)(3) Public Charities. In extraordinary circumstances identified by the Foundation’s staff and approved by the Board of Directors, the Foundation may consider funding non-U.S. organizations without a determination from the Internal Revenue Service of status, under Section 501(c)(3) of the Internal Revenue Code (“Non-U.S. Organizations”). In these isolated situations, grantmaking will be subject to the Foundation completing an “equivalency determination” or exercising expenditure responsibility to make restricted grants to such organizations. Given the highly limited circumstances in which the Foundation will consider grants to non-U.S. organizations, they are generally discouraged from submitting inquiries to the Foundation.