Donor Advised Funds

Why Donor Advised Funds Like Schwab Charitable and National Philanthropic Trust Are Taking Advantage of Our Service

NGOsource is helping more U.S.-based donors use donor-advised funds (DAFs) to give internationally. As members of NGOsource, DAFs benefit from

  • Access to a unique repository of equivalency determinations (EDs) for non-U.S. NGOs
  • Drastically reduced costs and complexity
  • Instant access to EDs for NGOs already in our repository for just $250

NGOsource's cost-effective approach enables more DAFs to offer direct international grantmaking for the first time and to offer smaller grants than previously possible. With NGOsource, more U.S.-based donors can use DAFs to give internationally and get the tax benefit of giving to a 501(c)(3) charity.

Learn more about NGOsource and DAFs

How NGOsource Works

NGOsource launched in March 2013 as a joint project of TechSoup and the Council on Foundations. NGOsource helps U.S. foundations and donor-advised funds provide funding to non‑U.S. NGOs through equivalency determination (ED).

Equivalency determination is a process grantmakers use to meet their tax compliance requirements when they make grants to NGOs based outside the United States. When NGOsource performs an ED, we carefully review information about the non-U.S. NGO to determine if it meets the same standards as a U.S. public charity. If it does, NGOsource issues an ED certificate to the DAF for that NGO. Based on the ED certificate, donor account holders can recommend grants to the NGO from their donor-advised accounts with fewer restrictions.

No need to hire any lawyers, dive into a foreign country's laws, or deal with governing documents. We do that for you, typically for less. You access all your ED requests and monitor ED reviews by logging in to our secure online portal or speaking to our customer service representatives.

Find out more about the ED process in our FAQ.

Get Started

Our NGOsource Team is always available to answer any questions you may have about NGOsource or the equivalency determination process. Reach out to us any time at