The Foundation makes grants to organizations in the United States that have been determined by the IRS to be section 501(c)(3) charities. 501(c)(3) charities include universities, museums, libraries, and performing arts organizations that pursue scholarly, cultural, and charitable missions. The Foundation also makes grants to organizations outside the United States that are equivalent to US public charities.
A non-US organization wishing to apply for a grant from the Foundation without a 501(c)(3) ruling from the IRS should be prepared to demonstrate its capacity to receive Foundation funds, either through determination by counsel that it is the equivalent of a US public charity or by other means of qualification. Alternatively, the Foundation, at its discretion, may exercise expenditure responsibility to make restricted grants to organizations without such an equivalency determination, including to domestic for-profit organizations and foreign entities. The Foundation does not make grants to individuals.
Information regarding the Foundation's program areas and grantmaking priorities can be found in the program area descriptions—Higher Education and Scholarship in the Humanities; Arts and Cultural Heritage; Diversity; Scholarly Communications; and International Higher Education and Strategic Projects—and in the Foundation's annual report.