Who uses ED?

NGOsource is designed for U.S. funders that make grants or distribute funds to foreign organizations who have not received a ruling or determination letter that it is a U.S. public charity. These funders include, but are not necessarily limited to, private foundations, corporate foundations and donation programs, independent foundations, community foundations, donor advised funds, family foundations, re-granting organizations, philanthropic service providers, "friends of" organizations, U.S. government agencies, public charities and individual donors. Funders use EDs as a means of lessening and/or eliminating restrictions on a foreign organization’s use of funds.