LegalEASE
Do I need an ED on file for the life of the grant, or only at the time of payment? Our guest expert, Stephanie Petit, explains what U.S. tax law requires of private foundations and donor-advised...
Our legal experts guide you through the meaning of "disqualified persons" as the term relates to both a 509(a)(2) publicly supported charity and a supporting organization.
Do I need an ED on file for the life of the grant, or only at the time of payment? Our guest expert, Stephanie Petit, explains what U.S. tax law requires of private foundations and donor-advised...
Our legal experts guide you through the meaning of "disqualified persons" as the term relates to both a 509(a)(2) publicly supported charity and a supporting organization.
In light of the ongoing racial inequities in our society, we are re-publishing our previous post on nondiscrimination requirements that apply to all non-U.S. schools as a reminder that racism has...
Merrill Sovner, Barry Gaberman, and William Moody answer questions about pooled funds and their implications for international giving.
In this edition of LegalEASE, we discuss the origin of the Doctrine of Cy Pres, its use, and specific application to equivalency determination in regards to dissolution clauses.
Crown Agents Bank provides a background on what it means to be a "correspondent bank," as well as some of the key obstacles that charities face in the delivery of grants abroad.
Many of our NGOs and grantmaker members ask about the Form W-8. In this post we’ll explain the purpose of this form as well as the meaning of “withholding” for U.S. tax purposes.
Find out what the implications of organization formation dates are in regards to the equivalency determination process.
Learn how GDPR and other privacy laws connect to the equivalency determination process.
Learn about how to maximize equivalency determination validity periods.