Formalizing partnerships with foundations | United Nations Development Programme

1	Step Formalizing via MoU (optional)	Responsible Party	Template/Guideline Memorandum of Understanding (MoU) and Statement of Intent (SoI)	Explanatory Notes 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.
2	Step Formalizing via financing agreement	Responsible Party RR focal points, and Directors of initiating business unit	Template/Guideline Financing Agreements and Templates Foundations’ partner specific agreements	Explanatory Notes Collaboration which involves formalization via a financing agreement must always be done in the context of UNDP's Programme and Project Management policies and procedures; please see Financing Agreements and Templates. If the financing agreement's text deviates from the standard, approval should be sought from the Office of Legal Services (OLS), Bureau for Management Services (BMS). Any deviation from the standard templates must be reviewed before signature by the Director of the Office of Legal Services (OLS/BMS).
3	Step 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.	Responsible Party	Template/Guideline	Explanatory Notes 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, [1970], 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)."
4	Step Financial information:	Responsible Party	Template/Guideline	Explanatory Notes 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.
5	Step Pre-approved Status provision to accompany the Financing Agreement	Responsible Party	Template/Guideline	Explanatory Notes "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.