Additional Grant Considerations

Particular procedures apply for grants involving the creation of intellectual property, the use of consultants and contractors, or the exercise of expenditure responsibility.

Intellectual Property

The Foundation aims to maximize the use and sustainability of technology, digitized content, and related intellectual property created with Foundation funds, as described in its "Intellectual Property Policy."  The goals of the policy include that (1) funded work be made publicly available for the long-term benefit of scholars, educators, and cultural institutions; (2) organizations share resources so as not to duplicate efforts; and (3) grantees secure all the rights and permissions needed to carry out the supported work.

If a proposal involves the development of software and/or the creation of digital images or content, the awarding of funds will be contingent on the grantee's consent to the terms of the Foundation's intellectual property agreement.

Use of Consultants and Contractors

On occasion, proposals to the Foundation involve consultants and third-party vendors.  Use of consultants and third-party vendors should follow the Foundation's "Guidelines for Grants Involving Consultants and/or Subcontractors" (PDF).

Expenditure Responsibility

In order to make a grant to an organization that does not have a public charity determination from the IRS, the Foundation may elect to exercise "expenditure responsibility" in accordance with IRS rules.  Under the expenditure responsibility rules, the Foundation is required to establish procedures for assuring that grant funds are spent solely for the charitable purposes intended, and must receive reports from the grantee, and make reports to the IRS, about the grant expenditures.  If the Foundation elects to exercise expenditure responsibility, the grantee will sign an expenditure responsibility agreement at the time of the award that sets forth spending and reporting requirements.  The agreement commits the grantee to spending grant funds only for the specified charitable purposes, maintaining grant funds in a separate account for charitable purposes, and reporting on how the funds have been spent.