gsharaga's blog

LegalEASE: Notes from the Legal Experts — What Does It Mean to Be Charitable?

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.

LegalEASE: Notes from the Legal Experts – Canadian Charities

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.

The Gaia Foundation: Reweaving the Diversity of Life and a Respectful Relationship with the Earth

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.

China Charity Law Guidebook – Chapter 11: Tax Benefits & Chapter 12: Supervision and Administration (Pt. 9)

We continue with Part 9 of our series on the China Charity Law and other regulations in China in partnership with Shanghai Legal Center for NGO (ForNGO) with Chapters 11 and 12 of the China Charity Guidebook with an overview of tax benefits and supervision and administration (click the corresponding links to jump to each section). For a full list of articles part of this series, please visit our 

China Charity Law Guidebook – Chapter 9: Charitable Trusts & Chapter 10: Information Disclosure (Pt. 8)

We continue with Part 8 of our series on the China Charity Law and other regulations in China in partnership with Shanghai Legal Center for NGO (ForNGO) with Chapters 9 and 10 of the China Charity Guidebook with an overview of charitable trusts and information disclosure, respectively (click the corresponding links to jump to each section). For a full list of articles part of this series, please visit our 

China Charity Law Guidebook – Chapter 7: Charitable Assets & Chapter 8: Charitable Services (Pt. 7)

We continue with Part 7 of our series on the China Charity Law and other regulations in China in partnership with Shanghai Legal Center for NGO (ForNGO) with Chapters 7 and 8 of the China Charity Guidebook with an overview of charitable assets and charitable services (click the corresponding links to jump to each section). For a full list of articles part of this series, please visit our