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Villgro: Sparking Sustainable Social Change in India

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Rithiksha's mother Divya noticed that her newborn child's Bempu bracelet, a low-cost infant temperature monitoring device, continued to beep through the night. Divya called the Bempu helpline and was advised to take Rithiksha to the hospital. There the baby made a full recovery after receiving complete care.

Hypothermia and infections serve as a major cause of infant mortality in India. Bempu's bracelet empowers mothers and other caretakers to prevent illness and death by better managing their newborns' temperatures.

Mama Cash: Oldest International Women's Fund Supports Feminist Activism Across the World

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Founded in 1983 by a group of Dutch feminist activists, Mama Cash is the oldest international women's fund. Thirty four years after its founding, Mama Cash has awarded more than US$58 million in grant funding to over 6,000 groups of women's, girls', and trans* people's rights activists in countries all over the world.

LegalEASE: Notes from the Experts - 501(c)(3) Schools

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As discussed in earlier posts, a nonprofit organization that is organized and operated for charitable purposes may be deemed a public charity — and not a private foundation — if it is specifically defined in the Internal Revenue Code as a qualifying charity by the nature of its activities.

The IRS considers educational organizations to be public charities by the nature of their structured educational offerings. Such organizations need not satisfy a public support test: they will qualify by virtue of their defined status.

A Note from Kevin: Revenue Procedure 2017-53 Update

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Whether you are a lawyer (or not), if you are involved with international grantmaking, you have likely heard about the new guidance issued by the IRS with respect to foreign public charity equivalency determinations.

NGOsource is here to simplify US-based foundation and DAF international philanthropy and to keep the philanthropic sector informed of trends, changes, and developments in the field.  In other words, we are here to read IRS rulings and related guidance and relay the information to you. 

Revenue Procedure 2017-53 Further Confirms NGOsource’s Approach

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Revenue Procedure 2017-53 (Rev. Proc. 2017-53) was issued by the IRS on September 14, 2017. It updates and modifies 1992 IRS guidance (Rev. Proc. 92-94) with respect to foreign public charity equivalency determinations (“EDs”). Similar to the Treasury Regulations issued in late 2015, the new Revenue Procedure largely confirms NGOsource’s current practices in preparing and issuing EDs for grantmakers. In addition, Rev. Proc. 2017-53 suggests several “preferred” practices in issuing EDs.

Guest Blog: Brief Overview of Civil Society Organizations in Mexico

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As part of the larger TechSoup Global (“TechSoup”) Network, NGOsource's global partners provide high-quality, personalized customer service to NGOs across the world. In this post, TechSoup’s global partner in Mexico, Centro Mexicano para la Filantropía (“Cemefi”), shares an overview of the landscape of civil society organizations (“CSO”) in Mexico. For more information about Cemefi generally, please visit Cemefi’s website at www.cemefi.org.

LegalEASE: Notes from the Experts - 501(c)(3) Churches and Religious Organizations

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As discussed in earlier posts, a nonprofit organization that is organized and operated for charitable purposes may be deemed a public charity — and not a private foundation — if it is specifically defined in the Internal Revenue Code as a qualifying charity by the nature of its activities.

LegalEASE: Notes from the Experts - Government Entities

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Previous LegalEASE posts addressed 501(c)(3) public charities and 501(c)(3) private foundations. Another type of organization that we often encounter is the government entity. This type of organization is neither a private business nor a traditional charity. In this post, we'll discuss what it means to be a domestic or foreign government entity under U.S. tax law and why it matters to funders.
 

Gender Equality in Mexico: How ED Helped an Organization Flourish

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The Simone de Beauvoir Leadership Institute (ILSB) is a feminist Mexican NGO that has worked for the last 17 years to strengthen social leadership and citizen participation. Its focus is on bringing about justice, equity, and gender equality in society by helping feminist leaders influence national and regional policies. ILSB's policy agenda focuses on fulfilling women's human rights and demanding accountability for gender equality. 

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