International Corporate Grantmaking San Jose, CA January 13, 2009 Rob Buchanan, Managing Director International Programs

Source: The Foundation Center, International Grantmaking IV, Based on a sample of more than 1,000 larger foundations. International Giving as a Share of Overall Foundation Giving 1982 to 2006

Corporate Foundation International Giving Trends Corporate foundation giving for international purposes represented 6.2% of all foundation international giving in 2006, up from 5.3% in Corporate foundation grant dollars for international purposes more than doubled from $115 million in 2002 to $261 million in 2006 (a 127% increase). By comparison, overall corporate foundation giving from 2002 to 2006 grew by only 12%. Seven out of ten corporate foundations made at least one international grant in Humanitarian assistance from corporate foundations grew from $3.4 million in 2002 to $38.3 million in was a unique year for corporate international giving. COF corporate members alone contributed more than $120 million to the Indian Ocean tsunami relief and rehabilitation efforts that year. Source International Grantmaking IV, an Update on U.S. Foundation Trends, 2008, Foundation Center in collaboration with the Council on Foundations

Source: The Foundation Center, International Grantmaking IV, Based on a sample of more than 1,000 larger foundations. Growth of International Giving by Foundation Type 2002 to 2006

Options for International Giving by U.S. Corporate Foundations Give to U.S.-based 501c(3) organization:  an operational NGO  a donor-advised fund at a public charity (new 2006 law)  a “ friends of ” organization Give directly to organizations located outside the U.S.:  an IRS-recognized foreign equivalent of a U.S. public charity  IRS equivalency determination rules applied to recipient organization  IRS expenditure responsibility rules applied to specific grant Partnerships and Collaboration  other foundations  other corporations  governments and multi-lateral organizations