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...
Our legal experts explain when income should be classified as either grant income or gross receipts from mission-related activities for purposes of correctly calculating public support.
Learn about the unique nuances of Indian organizations and how they impact ED certifications.
Our legal experts review a number of common nonprofit entity types that are not recognized as charities in the U.S.
Learn about the requirement that schools do not discriminate against students on the basis of race, particularly with respect to non-U.S. schools.
In this post, we explore Israeli nonprofit and tax exemption requirements that NGOsource often relies on for ED certifications.
This guest post by Noah Degu, a distinguished Ethiopian professional, describes the new civil society law in Ethiopia.
Find out why the name of an NGO on its Equivalency Determination (ED) Certificate often differs from the name that was initially submitted for review.
To better understand the distinct meanings of private benefit and private inurement, this post will note two key differences and provide a few illustrative examples.
French nonprofit organizations often face difficulties meeting equivalency determination dissolution requirements. Find out why.
Learn about the ED validity period, which indicates when a private foundation or donor advised fund (a “grantmaker”) can rely on the written advice provided in the ED.