LegalEASE

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 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 NGOsource_Team, posted July 5, 2017

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

by NGOsource_Team, posted May 30, 2017

A nonprofit organization may be deemed a public charity in one of three principal ways.

by NGOsource_Team, posted May 1, 2017

In this post we briefly introduce the public charity types that are specifically defined in the Internal Revenue Code.