Learn about how to maximize equivalency determination validity periods.
Our legal experts revisit the difference between public charities and private foundations.
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.
In this post we describe common income categories and discuss their relevance to U.S. public charities and non-U.S. organizations that seek equivalency determinations (EDs).
Hospitals and medical research organizations need not satisfy aN IRS public support test since they qualify by virtue of their defined status.
The IRS considers educational organizations to be public charities. Such organizations need not satisfy a public support test.
The IRS considers educational organizations to be public charities....
TechSoup’s global partner Centro Mexicano para la Filantropía shares an overview of the landscape of civil society organizations.
A nonprofit org may be deemed a public charity — and not a private foundation — if it is specifically defined in the Internal Revenue Code by the nature of its activities.
In this post, we'll discuss what it means to be a government entity under U.S. tax law and why it matters to funders.
In this post we briefly introduce the three supporting organization types as defined by the Internal Revenue Code.