n this post, we will further expand on the definition of charitable, and will specifically focus on income-generating activities – a common source of confusion with respect to charitable activities.
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.
Learn how the IRS expects to address proposed regulations on donor advised funds and what this means.
Hospitals and medical research organizations need not satisfy aN IRS public support test since they qualify by virtue of their defined status.
Since its founding in 2006, NGOsource’s Brazil-based partner's core focus has been to promote digital inclusion in Brazil.
India-based nonprofit Villgro employs game-changing technologies with funding facilitated by NGOsource equivalency determinations.
NGOsource wishes Sheila Warren the best of luck as she moves to a new opportunity leading blockchain policy at the World Economic Forum.
The oldest international women's fund, Mama Cash first completed the equivalency determination process with NGOsource in 2014 - since then, four additional grantmakers have requested their own EDs...
The IRS considers educational organizations to be public charities. Such organizations need not satisfy a public support test.
Minds fluent in US tax law continue to examine the ramifications of the IRS ruling. NGOsource will continue to keep you up-to-date.
The new Revenue Procedure largely confirms NGOsource’s current practices in preparing and issuing EDs for grantmakers.
TechSoup’s global partner Centro Mexicano para la Filantropía shares an overview of the landscape of civil society organizations.