LegalEASE

by NGOsource_Team, posted September 27, 2021

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...

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 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.

by NGOsource_Team, posted March 2, 2017

We share compliance and international law issues relevant to the grantmaking world. First up: nonprofit vs. charity organizations.