LegalEASE

by gsharaga, posted July 6, 2020

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.

by gsharaga, posted June 8, 2020

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...

by gsharaga, posted July 6, 2020

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.

by gsharaga, posted June 8, 2020

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...

by gsharaga, posted May 11, 2020

Merrill Sovner, Barry Gaberman, and William Moody answer questions about pooled funds and their implications for international giving.

by gsharaga, posted May 11, 2020

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. 

by gsharaga, posted April 29, 2020

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.

by gsharaga, posted April 28, 2020

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.

by gsharaga, posted March 23, 2020

Find out what the implications of organization formation dates are in regards to the equivalency determination process. 

by gsharaga, posted February 25, 2020

Learn how GDPR and other privacy laws connect to the equivalency determination process. 

by gsharaga, posted December 29, 2019

Learn about how to maximize equivalency determination validity periods.

by gsharaga, posted November 24, 2019

Our legal experts revisit the difference between public charities and private foundations.