LegalEASE

501(c)(3) Schools

As discussed in earlier posts, a nonprofit organization that is organized and operated for charitable purposes may be deemed a public charity — and not a private foundation — if it is specifically defined in the Internal Revenue Code as a qualifying charity by the nature of its activities.

The IRS considers educational organizations to be public charities by the nature of their structured educational offerings. Such organizations need not satisfy a public support test: they will qualify by virtue of their defined status.

Guest Blog: Brief Overview of Civil Society Organizations in Mexico

As part of the larger TechSoup Global (“TechSoup”) Network, NGOsource's global partners provide high-quality, personalized customer service to NGOs across the world. In this post, TechSoup’s global partner in Mexico, Centro Mexicano para la Filantropía (“Cemefi”), shares an overview of the landscape of civil society organizations (“CSO”) in Mexico. For more information about Cemefi generally, please visit Cemefi’s website at www.cemefi.org.

Government Entities

Previous LegalEASE posts addressed 501(c)(3) public charities and 501(c)(3) private foundations. Another type of organization that we often encounter is the government entity. This type of organization is neither a private business nor a traditional charity. In this post, we'll discuss what it means to be a domestic or foreign government entity under U.S. tax law and why it matters to funders.