What is equivalency determination (ED)?

Equivalency determination (ED) is a good faith determination that a foreign organization is the equivalent of a U.S. public charity, operating foundation or foreign government, such that it may receive a qualifying distribution or a grant for which expenditure responsibility (ER) is not required. To make this determination, a qualified reviewer collects and analyzes detailed information about a foreign organization’s operations and finances (when required) and, based upon this information, may make a determination that the organization is equivalent to a U.S. public charity.  

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