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 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 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.

by NGOsource_Team, posted October 17, 2018

An overview of Canadian charities and NGOsource's approach.

by NGOsource_Team, posted September 20, 2018

We provide a few questions and answers from our September 12th webinar and two related articles for further reading.

by NGOsource_Team, posted August 29, 2018

Learn what dissolution is and how it works in regards to charitable organizations.

by NGOsource_Team, posted July 19, 2018

An overview on lobbying by U.S. public charities and their foreign equivalents. 

by NGOsource_Team, posted June 25, 2018

Our legal experts give you the 411 on everything you need to know regarding political campaign activity. 

by NGOsource_Team, posted May 10, 2018

Our legal experts provide an overview of expenditure responsibility, how it works, and when grantmakers use it. 

by NGOsource_Team, posted April 11, 2018

We further expand on the definition of charitable and will specifically focus on income-generating activities.

by NGOsource_Team, posted March 13, 2018

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.

by NGOsource_Team, posted February 6, 2018

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.