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.
NGOsource supports U.S. grantmakers in streamlining their international grantmaking, but none of our efforts would be possible without our nine global partners located across the world. Each of our global partners works directly with NGOs to help them navigate the equivalency determination (ED) process. By working with our global partners, NGOs gain a better understanding of specific requirements as well as how NGOsource works.
In earlier posts, we've restated the definition of "charitable" under the U.S. Treasury Regulations, noting that charities in the U.S. must be organized and operated exclusively for charitable purposes. Understanding the breadth and nuance of the term “charitable,” as defined under U.S. law, is important for organizations seeking an equivalency determination (ED) through NGOsource.
As further elaborated on NGOsource's website, equivalency determination (ED) is a process dictated by U.S. tax law regulations that permits a U.S. private foundation or donor advised fund to make a "good faith determination" that a non-U.S. organization is the equivalent of a U.S. public charity or operating foundation. As part of the ED process, a qualified tax practitioner collects and analyzes detailed information about a non-U.S. organization's finances, structure, and operations.
NGOsource continues to grow and strives to provide a robust and diverse set of resources for both grantmakers and international grantees. We designed our brand new website with you in mind! Take a “tour” below as we walk you through the new features of our website:
Contributed by Fiona Wilton, Programme Coordinator, the Gaia Foundation
Like strands woven together into a basket, life on Earth is made possible through a dynamic interaction of relationships weaving together. No one part can be understood by separating it from the whole, and the whole is greater than the sum of its parts.