1. Access to Services
1.1 Your payment of a membership fee gives you an NGOsource login, access to NGOsource's Grantmaker Portal and NGOsource's database of NGOs, web-based customer service and tech support, access to educational information about international grantmaking, and the ability to request equivalency determinations ("EDs") at a price and up to a maximum quantity determined by your membership level.
1.2 NGOsource will perform EDs according to IRS standards and provide a certification if the subject NGO is determined to be equivalent to a US 501(c)(3) public charity under applicable IRS regulations.
1.3 NGOsource certifications apply only to EDs and do not encompass any other legal or regulatory requirements of an international grantmaking program. For more information on these requirements, please see http://usig.org/legal.asp.
1.4 NGOsource will perform EDs based on the information provided at the time of the request, and is not required to provide a certification for any NGO. No refunds will be given in the case of denial of certification.
1.5 An NGOsource certification will contain the name of the organization that is allowed to use the certification and a date of expiration. NGOsource certifications are non-transferable.
1.6 Whether an NGO is certified or not, NGOsource will not reveal the identity of the ED requestor, except where required by applicable law or regulation or valid order of any court of competent jurisdiction; provided that, prior to any such disclosure, NGOsource shall provide you with written notice of such law, regulation, or order and shall limit the disclosure to only such information as is required to be disclosed.
1.7 If in the course of certification, NGOsource learns of illegality or fraud, NGOsource reserves the right to notify subsequent requesting grantmakers of the reason for denial of certification.
1.8 NGOsource cannot commit to a specific date for issuance of a certification, but the average turnaround time is 4-6 weeks, depending primarily on the responsiveness of the NGO.
1.9 You may only access an NGO's detailed information (e.g., contact information, activities, budget) after requesting, paying for, and receiving an ED for that NGO.
2.1 You agree that you will not share your ED certifications or your NGOsource login with third parties for any reason.
2.2 You agree to cooperate with NGOsource in obtaining information from the NGO you have requested an ED for.
2.3 You agree to maintain a current email address with NGOsource at all times. NGOsource is not responsible if your email address is invalid or fails for any reason.
2.4 NGOsource's primary method of communication is through email, and NGOsource will not assume responsibility for systems other than its own.
2.5 You understand and agree that your membership fee gives you access to the NGOsource database, and that each ED request carries its own fee depending on your membership level. You are responsible for determining the correct membership package that will provide you with the number of EDs you need in a given year.
2.6 You understand and agree that US law requires an NGO's governing documents be in English and that the NGO will be responsible for translating these documents into English. Translation costs are not included in your membership fee or ED request fees and may be covered directly by the NGO, by you, or by a third party. From time to time, NGOsource may provide information about translators directly to NGOs, but NGOsource has no obligation to ensure the accuracy of any translations. NGOsource's analysis and certification will be based upon the translations provided to NGOsource.
2.7 NGOsource's ED certification constitutes written advice of a qualified tax practitioner, and your reliance on such advice is subject to the general standards for good faith reliance on such written advice. In particular, you understand and agree that you are responsible for (a) reviewing NGOsource's written advice (including the factual summary and any other information provided to you about the basis for NGOsource's conclusions) and (b) notifying NGOsource if you have actual knowledge causing you to believe that NGOsource's ED certification is or is likely based on materially inaccurate information. If you have such knowledge and do not obtain clarification that resolves your concerns, you may be unable to rely upon NGOsource's certification in the event of audit by the IRS.
2.8 NGOsource has obtained a legal opinion from Caplin & Drysdale regarding the ability of grantmakers to rely on its ED certifications. A confidential copy of this opinion may be made available upon request. However, you understand and agree that this opinion is intended solely for NGOsource's benefit, may not be relied upon by any other person, and does not create an attorney-client relationship between Caplin & Drysdale and any third party. NGOsource agrees to exercise due care to ensure that its EDs continue to qualify as written advice of a qualified tax practitioner upon which grantmakers may appropriately rely under standards promulgated by the IRS. NGOsource will consult with outside counsel as necessary to confirm that it is taking all reasonably necessary steps to preserve that status.
2.9 NGOsource reserves the right to terminate your membership without notice if it suspects that you have engaged in any prohibited activity.
3. Payment of Fees and Refunds
3.1 You may change your membership level at any time, in which case you will pay the full difference between your current membership level and the new membership level. No refunds will be issued for ED requests already processed.
3.2 No refunds of your membership fees will be issued if you decide to terminate your NGOsource membership or if NGOsource exercises its right to terminate your membership.
3.3 Once you have placed an ED request, generally no refunds will be issued once the NGO has logged in to the NGOsource website and initiated an NGOsource questionnaire. Refunds of ED request fees will only be given in the following circumstances:
3.3.1 An NGO is nonresponsive for 2 weeks following the date of the initial ED request.
3.3.2 Certification is denied for an NGO because of illegality or fraud on the part of the NGO of which NGOsource is aware and that previously resulted in denial of certification prior to the placement of the ED request.