The Memory and Tolerance Museum (Museo Memoria y Tolerancia) has been around for less than 10 years, but it is no surprise that it is already recognized as one of the 10 best museums in Mexico City by a number of organizations and media. Founded in 2010, the museum is dedicated to
The South Africa–based Dr. CL Smith Foundation is dedicated to creating and driving positive social change in previously disadvantaged and excluded areas in South Africa through education, sport, and health. It was founded in 2013 to honor the legacy of Dr. Clifford Leon Smith. To support the holistic development of young people and foster their mental, physical, and emotional health, the foundation has five main areas of focus:
Grantmaker members and NGOs may wonder why the name of an NGO on its Equivalency Determination (ED) Certificate often differs from the name that was initially submitted for review. The reason is that an ED is a legal opinion, which must reflect the exact legal name of the entity as evidenced on its legal formation or registration documents.
Contributed by Joel R. Charny, Executive Director, Norwegian Refugee Council USA
Eight years into the devastating conflict in Syria, close to 12 million Syrians are in need of humanitarian support. The conflict has left many areas in ruins, even neighborhoods within the capital, Damascus.
This past month, the TechSoup Global Network, composed of NGOs from 50 countries, gathered in San Francisco for the biennial TechSoup Global Summit, aptly titled "Connect, Activate, Transform." With 250 participants in attendance and 39 languages represented, attendees convened to discuss challenges facing civil society across the world and collaborated to pave the way for change.
As discussed in previous posts, the Internal Revenue Service (IRS) requires that a public charity in the U.S. be organized and operated exclusively for charitable purposes. It may not be organized or operated for the benefit of private interests (private benefit), and no part of its net earnings may benefit private parties (private inurement).
South Africa has one of the highest youth unemployment rates in the world. Two out of every three young people are unemployed; only 4 out of every 100 school leavers finish university; and more than 40 percent of this generation will never work in their lifetime. South Africa–based Harambee Youth Employment Accelerator, however, is on a mission to reverse this trend.
As described elsewhere on our site, an equivalency determination (ED) is a written opinion, by a qualified U.S. tax practitioner, that a non-U.S. organization is equivalent to a U.S. public charity. The ED does not make a judgment on the value of the work conducted by the non-U.S. organization or the efficacy of its programs. It is simply an opinion that the organization's purposes and activities align with those required to be recognized as a tax-exempt charity in the U.S.
Thanks to a generous grant from the Gordon and Betty Moore Foundation, NGOsource has obtained an outside legal opinion confirming our repository’s alignment with current legal requirements. The opinion both bolsters our existing process and offers advice to ensure continued consistency with Revenue Procedure 2017-53. As always, NGOsource’s EDs reflect best practices through a combination of thoroughness, international legal expertise, and technological innovation.
After her father passed away, Bagamoyo agreed to marry a man she did not want to marry because her relatives told her she would have nowhere to stay if she did not. Bagamoyo started a farm with her husband and eventually opened a shop at home, but she was unable to bear children. After four miscarriages, Bagamoyo's husband brought a new wife home. He told Bagamoyo she could no longer stay with him, so she returned to her parents' home with nothing.