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.
An overview of Canadian charities and NGOsource's approach.
We provide a few questions and answers from our September 12th webinar and two related articles for further reading.
Learn what dissolution is and how it works in regards to charitable organizations.
An overview on lobbying by U.S. public charities and their foreign equivalents.
Our legal experts give you the 411 on everything you need to know regarding political campaign activity.
Our legal experts provide an overview of expenditure responsibility, how it works, and when grantmakers use it.
We further expand on the definition of charitable and will specifically focus on income-generating activities.
A donor advised fund (DAF) is a separate fund or account held and controlled by a 501(c)(3) public charity. The donor or a designee of the donor has advisory privileges over the use of the funds.
An unusual grant is a substantial and material contribution or bequest from a disinterested party that meets a combination of factors set forth in the treasury regulations.
In this post we describe “tipping”, when a publicly supported charity loses its public charity status and converts to a private foundation.