Fiscal Agents

The Koch Foundation provides funding to Catholic organizations worldwide, with a primary focus on evangelization. However, the Foundation does not transfer funds directly to international organizations.

All international applicants must designate a Fiscal Agent. This individual must:

• Be personally known to the applicant, and
• Be an authorized representative of a Catholic organization listed in the United States Official Catholic Directory (OCD).

This requirement aligns with U.S. Internal Revenue Service (IRS) regulations, which mandate that the Fiscal Agent demonstrate sufficient familiarity with both the applicant and the proposed project to ensure full compliance with U.S. legal requirements. Please note that the Koch Foundation does not identify or assign Fiscal Agents.

Responsibilities of the Fiscal Agent

Once designated, the Fiscal Agent must complete and submit a Fiscal Agent Agreement Form for each application they support. The form must include an original signature and provide the following information:

• The application number
• A description of how the agent personally knows the applicant
• An explanation of how the agent verified the proposed project

In addition to the Fiscal Agent Agreement Form the Fiscal Agent must submit the following documents to the Koch Foundation:

• A copy of the agent organization’s listing in the U.S. Official Catholic Directory
• A copy of the organization’s IRS Determination Letter

Responsibilities Upon Grant Award

If a grant is awarded to a non-U.S. applicant, the Fiscal Agent will receive both a notification letter and a grant check. The Fiscal Agent is responsible for transferring the funds to the applicant’s designated financial institution and account. If the Fiscal Agent is unable to complete the transfer, the funds must be returned to the Koch Foundation.

Important: Under no circumstances may grant funds be transferred to an individual’s personal account.

The Koch Foundation reserves the right to decline any individual or organization seeking to serve as a Fiscal Agent if they do not meet the stated qualifications or fail to submit all required documentation within the application period.