LegalEASE

by NGOsource_Team, posted September 27, 2021

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...

by NGOsource_Team, 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 NGOsource_Team, posted November 24, 2019

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

by NGOsource_Team, posted October 19, 2019

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.

by NGOsource_Team, posted September 20, 2019

Learn about the unique nuances of Indian organizations and how they impact ED certifications.

by NGOsource_Team, posted August 18, 2019

Our legal experts review a number of common nonprofit entity types that are not recognized as charities in the U.S.

by NGOsource_Team, posted July 2, 2019

In this post, we explore Israeli nonprofit and tax exemption requirements that NGOsource often relies on for ED certifications.

by NGOsource_Team, posted May 26, 2019

This guest post by Noah Degu, a distinguished Ethiopian professional, describes the new civil society law in Ethiopia.

by NGOsource_Team, posted April 22, 2019

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.

by NGOsource_Team, posted March 23, 2019

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. 

by NGOsource_Team, posted February 22, 2019

French nonprofit organizations often face difficulties meeting equivalency determination dissolution requirements. Find out why. 

by NGOsource_Team, posted November 13, 2018

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.