LegalEASE

October 17, 2018

An overview of Canadian charities and NGOsource's approach.

September 20, 2018

We provide a few questions and answers from our September 12th webinar and two related articles for further reading.

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).

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.

October 5, 2017

The IRS considers educational organizations to be public charities. Such organizations need not satisfy a public support test.

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.

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.

July 5, 2017

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

May 30, 2017

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

May 1, 2017

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

April 6, 2017

All nonprofit organizations recognized by the IRS as exempt from federal income tax under Section 501(c)(3) are charitable. However, not all 501(c)(3) organizations are subject to the same rules.

March 2, 2017

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