Welcome to CAF America

Publications by Margot

Giving in the United States: The World Giving Report, 2025

Giving in the United States: The World Giving Report, 2025

This year’s World Giving Report reflects over a decade of research into how people around the world give — through helping strangers, donating money, and volunteering time. First launched in 2010, the report has become a global benchmark for generosity, offering a...

What Is Expenditure Responsibility?

What Is Expenditure Responsibility?

How can U.S. foundations make a tax-advantaged gift to a foreign NGO that is not designated as exempt under Section 501(c)(3) of the Internal Revenue Code? And, how can donors be assured that their donation is used appropriately? The IRS provides U.S. grantmakers with...

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