Foreign Funding

This portal reviews laws and measures that protect the right of NGOs to receive funding from abroad.

international investment treaty protection for not-for-profit organizations

UN Special Rapporteur Report to the Human Rights Council on Foreign Funding

In this report from April 2013, the UN Special Rapporteur argues that the right to freedom of association includes the right to seek, receive and use resources from domestic, foreign and international sources.

International Investment Treaty Protection of Not-for-Profit Organizations

In this ICNL paper from 2010, internationally renowned experts analyze the protections afforded to NGOs to receive foreign funding under international investment treaties.

Legal Framework for Global Philanthropy: Barriers and Opportunities

In this paper commissioned by the Council on Foundations, ICNL outlines barriers to cross-border philanthropy and potential options to overcome these barriers.

Political Activities of NGOs: International Law and Best Practices

This article written by prominent ICNL lawyers examines the legal framework for political activities of NGOs, including foreign funding of such activities, in Canada, England and Wales, France, Germany, Hungary, and the U.S.

Defending Cross-border Funding for Civil society

This article written by ICNL explains how governments use the law to stifle external giving and responses to this wave of constraint at the global, regional and country levels.

Global Philanthropy in a Time of Crisis, Global Trends in NGO Law

This report from ICNL's Global Trends publication examines legal developments affecting global philanthropy.

Defending Civil Society Report, Second edition

This is the second edition of the Defending Civil Society Report endorsed by Desmond Tutu, the Dalai Lama, the late Vaclav Havel, and other internationally-recognized civil society leaders. It catalogues legal barriers constraining civil society and details international legal principles to protect civil society. Chapter VI on page 26 addresses barriers to resources.

Human Rights Defenders Briefing Papers: Right to Access Funding

This paper from specifically examines the right of human rights defenders to access foreign funding.

United States International Grantmaking Project

In partnership with the Council on Foundations, ICNL has prepared 35 country summaries to assist grantmakers and their advisors to meet IRS requirements when making grants abroad.

Survey of Tax Laws Affecting NGOs in the Newly Independent States

This ICNL study from 2009 provides country overviews of tax laws pertaining to not-for-profit organizations, including the taxation of foreign donations in the fourth section of each country report.

Principles of International Charity

Developed by the Treasury Guidelines Working Group of Charitable Sector Organizations and Advisors, this paper provides guidelines for responsible international charity operations.