In an earlier post about public support tests, we briefly discussed how an organization might qualify as a publicly supported charity under either Section 509(a)(1) or 509(a)(2) of the Internal Revenue Code.
According to Uganda's 2014 Population and Housing Census, 7 out of every 50 people aged 5 or above have one or more disabilities.[1] Women in Uganda also tend to have a higher prevalence of disability than men. In 1999, a group of women and youth with disabilities came together at a national conference in Kampala, Uganda, after observing rights violations of women and girls with disabilities.
This October, over 300 people from the global South and North are expected to join together in Istanbul, Turkey to share and collaborate on responses to issues facing the social sector. This initiative, known as the World Humanitarian Action Forum, aims to foster dialogue and action by bringing together individuals across the globe who are passionate about making a difference through effective humanitarian work.
Congratulations are in order for Ken Tsunoda, TechSoup’s Vice President of Development and former NGOsource General Manager (once a member of NGOsource always a part of the NGOsource family!)
Eighty percent of the world's plants and animals and 20 percent of its people call forests home. Not only do forests protect our air and water supplies, but they also lessen the destructive power of hurricanes, floods, and droughts. Despite all of the amazing qualities of forests, their existence is continually threatened. 2017 was the second-worst year on record for tropical deforestation. The rate of deforestation amounted to the equivalent of one soccer field lost per second.
As discussed in previous posts, some countries have unique considerations when it comes to evaluating an organization for equivalency determination (ED). India is one such country. Indian laws pertaining to certain legal entities and tax exemptions contain provisions that mirror charity requirements in the U.S.
Generally speaking, a nonprofit organization is an organization whose primary purpose is to achieve an objective other than the obtaining of profits. A "charitable" organization, however, is a narrower category. The term encompasses nonprofit organizations whose operations principally benefit the general public, usually with additional restrictions around application of assets, lobbying, political activity, and individual benefits to their members.
Every year, the American Bar Association names recipients of its annual "Outstanding Nonprofit Lawyer Awards." Recipients are recognized for their accomplishments and contributions to the nonprofit sector. This year, our senior counsel, Martha Lackritz-Peltier, was awarded the Outstanding Young Lawyer Award for "distinguished service by an attorney in the nonprofit sector who is under the age of 35 or has been in practice less than 10 years."
An earlier post about 501(c)(3) schools discussed the many requirements that must be satisfied in order for a school to be recognized as a charity under section 170(b)(1)(a)(ii) of the Internal Revenue Code (the Code). In this post, we specifically explore the requirement that schools not discriminate against students on the basis of race, particularly with respect to non-U.S. schools.
Missed our webinar, "Data Privacy in the Post-Internet Age"? Access the full webinar recording and related documents here.
This one-hour webinar recording covers frameworks for managing data and considers the effects the regulations are likely to have on foundations and nonprofits. It includes learnings from one foundation and from the field, and consider best data practices.
Topics covered include: