LegalEASE

by gsharaga, posted December 29, 2019

Learn about how to maximize equivalency determination validity periods.

by gsharaga, posted November 24, 2019

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

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.

by NGOsource_Team, posted January 11, 2018

In this post we describe “tipping”, when a publicly supported charity loses its public charity status and converts to a private foundation.

by NGOsource_Team, posted December 18, 2017

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).

by NGOsource_Team, posted November 1, 2017

Hospitals and medical research organizations need not satisfy aN IRS public support test since they qualify by virtue of their defined status.

by NGOsource_Team, posted October 5, 2017

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....

by NGOsource_Team, posted September 13, 2017

TechSoup’s global partner Centro Mexicano para la Filantropía shares an overview of the landscape of civil society organizations.

by NGOsource_Team, posted August 29, 2017

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.

by NGOsource_Team, posted July 31, 2017

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.

by gsharaga, posted July 5, 2017

In this post we briefly introduce the three supporting organization types as defined by the Internal Revenue Code.