What is expenditure responsibility?

Expenditure responsibility (ER) is a set of grantmaking and monitoring procedures and requirements designed to ensure that grant funds are used for charitable purposes. These procedures and requirements enable U.S. grantmakers to make grants to foreign organizations that are recognized as neither 501(c)(3) public charities nor the equivalents of U.S. public charities.

Read "What is equivalency determination?" for more details on ER.