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...
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.
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.