Do I need an ED on file for the life of the grant, or only at the time of payment? Our guest expert, Stephanie Petit, explains what U.S. tax law requires of private foundations and donor-advised...
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 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.
A nonprofit organization may be deemed a public charity in one of three principal ways.
In this post we briefly introduce the public charity types that are specifically defined in the Internal Revenue Code.
We share compliance and international law issues relevant to the grantmaking world. First up: nonprofit vs. charity organizations.