Make end of life,
part of life

Grantmaking to End Well

A Simple Guide for Foundations

End Well is a program of The Joy Fund, a California nonprofit corporation recognized as tax-exempt under Section 501(c)(3) of the Internal Revenue Code. The Joy Fund is classified as a private operating foundation under Section 4942(j)(3) of the Code.

Many funders are familiar with making grants to public charities but may have questions about making grants to a private operating foundation. We work closely with funders to ensure grants are structured appropriately and that all required documentation is provided.

EIN: 33-1303691

The Joy Fund
1083 Vine Street
#908
Healdsburg, CA 95448

For Private Foundations

Grants from private foundations to The Joy Fund generally qualify as qualifying distributions for the grantor foundation.

Unlike grants to non-operating private foundations, grants to a private operating foundation are not subject to the requirement that funds be redistributed within one year.

However, private foundations are generally required to exercise expenditure responsibility when making grants to a private operating foundation. This typically includes:

1. Pre-Grant Review

The grantor foundation conducts a reasonable inquiry to confirm that the grant will be used for charitable purposes consistent with its mission and applicable law.

How End Well Helps

• Provides organizational information, governing documents, and financial information upon request
• Supplies project descriptions, budgets, and anticipated outcomes
• Makes leadership available to answer questions and support due diligence

2. Written Grant Agreement

The grantor foundation enters into a grant agreement specifying the charitable purpose of the grant and the intended use of funds.

How End Well Helps

• Reviews and executes grant agreements promptly
• Provides any required organizational certifications or supporting documentation
• Works with funders to ensure reporting requirements are clear and manageable

3. Grant Reporting

The grantor foundation must obtain reports demonstrating that grant funds were used for the intended charitable purposes.

How End Well Helps

• Provides timely narrative and financial reports
• Tracks expenditures and program activities associated with the grant
• Supplies any additional information reasonably requested by the funder

4. IRS Reporting by the Grantor Foundation

The grantor foundation reports the grant and its expenditure responsibility procedures on its annual IRS Form 990-PF.

How End Well Helps

• Provides information necessary to support the foundation’s reporting requirements
• Responds promptly to requests from funders or their advisors

For Public Charities

Public charities may make grants to The Joy Fund without the expenditure responsibility requirements that apply to private foundations.

End Well will provide any customary documentation requested during a funder’s due diligence process, including proof of tax-exempt status, financial information, program descriptions, and impact reporting.

Our Commitment

We understand that foundation compliance requirements vary by institution. Our team works proactively with funders and their advisors to ensure grants are administered responsibly, documented appropriately, and used exclusively for charitable purposes that advance End Well’s mission of transforming how we think about, talk about, and plan for the end of life.

Questions about grantmaking, reporting requirements, or due diligence materials may be directed to End Well’s leadership team, who will work directly with funders to facilitate the process.

Please contact tracy@endwellproject.org with any questions. 

Thank you!