Cross-Border Philanthropy and Counterterrorism Regulations

Cross-Border Philanthropy and Counterterrorism Regulations: Guidance for U.S. Grantmakers was co-authored by Andrzej Kozlowski, CEO of Paragon Philanthropy Inc., and Kia Sullivan, and first published by GuideStar in 2018. It remains a cornerstone resource for understanding how U.S. grantmakers can navigate the intersection of international charitable giving and counterterrorism compliance. The publication provides a clear orientation to the federal regulatory landscape that governs cross-border philanthropy from the United States. It is written for U.S. private foundations, community foundations, donor-advised funds, and corporate giving programs engaged in international grantmaking. While it focuses on U.S. laws and agencies, many of its principles apply globally, particularly those addressing anti-terrorist financing, sanctions, and due diligence.