Planned Review Date
September 27, 2018 -
The Foundations policy is now available in Spanish and French. To access the documents, click on the French and Spanish language tabs.
DOCX (58.86 KB)
Analysing potential partners
Focal point for foundations
Conduct research on "legitimacy" of the foundation to
confirm their basic purposes, including scanning of programmatic
activities; board membership and individuals/entities affiliated with
the foundation; previous grant-making; and tax and other financial
information (if available). Information may be available in international/national foundations
registers, websites of the foundations, news published by media, watchdogs,
etc. For additional information please refer to the intranet guidance on Working with Foundations and Engaging
review of cases for foundations that have controversial profiles, or are linked
to corporations whose business practices are inconsistent with the ideals of
the United Nations
The case should be discussed by members of an ad hoc local Committee
Members of the Committee should include relevant CO staff and relevant
strategic UNDP local partners (e.g. representatives of Government/CSO.
Due-diligence review for corporate foundations
Corporate foundations should be in line with the guidelines for
conducting private sector due-diligence.
Submitting a letter of inquiry
This is the most common method preferred by foundations and can sometimes
be accompanied by a project submission.Many foundations accept letters of inquiry on an ongoing basis while
others set specific submission deadlines.
Submitting project proposal - foundations often invite organizations to submit proposals following a successful review of a letter of inquiry
A direct request for proposal may also occur in instances where a
foundation is initially approached informally and, upon expressing interest
regarding a proposed project idea.
Informal approaches – in cases where there is significant partnership potential and foundations only support pre-selected organizations
RR/RC Focal points, and Directors of initiating business unit
Informal approaches and efforts to establish and maintain good rapport, can
often open doors to the possibility for future collaborations with a foundation.
Formalizing via MoU (optional)
RC/RR, Heads of RBx
BERA_Managing Partnerships_English-MOU with CSOs-Foundations-Private Sector (August 2015)
An MoU captures areas of intended collaboration towards a common goal, when such commitments does not include any transfer of resources between the partners, or make any financial demands on UNDP.
Formalizing via Cost-Sharing Agreement (CSA)
Collaboration which involves formalization via CSA must always be done in a context of UNDP's Programming and Project Management procedures
If CSA text deviates from standard, please seek approval from legal. Any deviation from the standard templates must be reviewed before signature by the Director of the Legal Support Office (LSO/BMS).
Tax Status: As an international organization, UNDP does not possess these documents. However, as a subsidiary organ of the United Nations, UNDP’s tax-exempt status is derived from the Convention on the Privileges and Immunities of the United Nations.
Information regarding UNDP’s tax status is usually requested by foundations based in the United States. Those foundations will ask for the submission of a Tax-Exempt Statement in the form of an IRS Section 501(c)(3) Status Determination letter/statement. The following sample text can be submitted to U.S.-based foundations in place of the IRS determination letter:"UNDP, as a subsidiary organ of the United Nations, is immune from taxation based on the Convention on the Privileges and Immunities Act of the United Nations, to which the United States Government acceded on 29 April 1970, 21 U.S.T. 1418, , T.I.A.S. No. 6900. The United Nations, including UNDP, is also exempt from taxation pursuant to the International Organizations Immunities Act (IOIA). Pub. L. No. 79-291, 59 Stat. 669 (codified at 22 USC 288 et seq.). For the purposes of this Act, the President of the United States designated the United Nations as an international organization, Executive Order No. 9698, 11 Fed. Ref. 1809 (1946)."
Some foundations may request financial documentation, such as an organization's budgets and financial statements, which is included into the project proposal as appendixes. UNDP bi-annual support budget and the annual financial report to the Executive Board are available on the Executive Board website. UNDP bi-annual financial report and audited financial statements of the Board of Auditors is available on the UN General Assembly website.
Pre-approved Status provision to accompany the CSA:
"UNDP confirms that it is a subsidiary organ of the United Nations, which is an international organization designated by Executive Order 9698 of the United States International Organizations Immunities Act, 22 USC 288. You agree to advise us immediately if there is any change in your organization’s status during the term of this grant".Always ensure that this provision is included without any deviations. In case of deviations, please seek clearance from the UNDP legal office.