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Access a listing of resources of interest to nonprofit organizations and their donors. They include publications, frequently asked questions, document library, and useful links for more information.

Adler & Colvin provides the information found on this web site for informational purposes only. It is not intended to, and does not, constitute legal advice or a legal opinion. Nor does it create an attorney-client relationship between Adler & Colvin, and any viewer of the site. You should not act or rely upon any information that you obtain from this site without first seeking the advice of an attorney regarding the facts of your specific situation. The information on this web site is intended to be accurate and current. We do not promise or warrant, however, that the information that you find here is complete, accurate, or up-to-date.

Formation

  1. How long does it take to set up a new charitable organization?
  2. How long does it take for the IRS to classify our new charity as a Section 501(c)(3) organization?
  3. How much does it cost to set up a new charity and obtain a favorable IRS determination for it?

Reporting Obligations

  1. What reports must my organization file with the IRS?
  2. What reports must my organization file on the state level?
  3. What must my organization disclose to the public, and what can we keep private?
  4. What must my organization report to our donors?
  5. What are the duties and responsibilities of a charity's Board of Directors?

Where Can I Get More Information about the Law of Nonprofit Organizations?

  1. How can I find out whether an organization is classified as a charity?
  2. What can I read to learn more about the laws that charities must follow?
  3. Where can I get public information from the IRS on tax laws affecting charities?
  4. Where can I find more information online?

Formation

  1. How long does it take to set up a new charitable organization?
    Most charities are organized as nonprofit corporations under state law. Assuming that the name you’ve chosen for your new enterprise is available for your use, and that there are no complex structural issues, forming a nonprofit corporation takes only a few days in most states. Obtaining tax-exempt status, however, takes longer.

  2. How long does it take for the IRS to classify our new charity as a Section 501(c)(3) organization?
    Obtaining a formal IRS determination that the new charity is exempt from income tax under Internal Revenue Code Section 501(c)(3) can take as little as one month or as long as a year from when the charity files its tax exemption application (in some cases, even longer) because the IRS has a substantial backlog of applications. (This does not count the time needed to prepare the exemption application package.) A charity can check the status of its application, once filed, at http://www.irs.gov/charities/article/0,,id=156733,00.html in general terms, based on the month in which the IRS received the application. We are sometimes able to speed up the review process, especially with evidence that a grant is pending and will be lost unless the new charity can provide the funder with an IRS determination letter.

  3. How much does it cost to set up a new charity and obtain a favorable IRS determination for it?
    Some costs are fixed, such as the filing fees (generally $850 for the IRS). The range of costs for the legal work necessary to form and obtain tax exemption for a new charity will depend on many factors, such as the amount and quality of information that the new charity and its founders can provide; the time needed for counseling the organization about structural and operational choices; the complexity of the charity’s activities; the time needed to prepare the federal and state tax exemption applications and the corporation’s bylaws (its internal governance rules); and whether or not the IRS responds to the application with additional questions.


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Reporting Obligations

  1. What reports must my organization file with the IRS?
    Section 501(c)(3) organizations that normally have more than $25,000 in gross receipts must file Form 990 each year. There are three exceptions: private foundations must file Form 990-PF every year no matter what their gross receipts are; public charities that are “supporting organizations” must file Form 990 every year regardless of their gross receipts; and churches (a tax category that includes synagogues, mosques, zendos, and similar houses of worship) and church affiliates are exempt from filing Form 990.

    Some nonprofits must file their tax returns electronically rather than in paper form. For tax years ending on or after December 31, 2006, private foundations and non-exempt charitable trusts must file Form 990-PF electronically, regardless of their asset size. In addition, some large tax-exempt organizations – those with $10 million or more in total assets – must file Form 990 electronically.

    For tax years that begin after December 31, 2007, there is a new filing requirement for small tax-exempt organizations – that is, those organizations that normally have annual gross receipts of $25,000 or less and that would otherwise have to file a Form 990 or 990-EZ. These organizations will have to report to the IRS each year using Form 990-N. The IRS refers to Form 990-N as the e-Postcard because it is filed electronically and is, according to the IRS, as brief as a postcard. For more information, see http://www.irs.gov/charities/article/0,,id=169250,00.html.

    This new filing obligation for small nonprofits is important, because Congress requires the IRS to revoke the tax-exempt status of any organization that fails to meet its annual filing requirement for three consecutive years. In technical terms, organizations that do not file the e-Postcard (Form 990-N), or an information return Form 990 or 990-EZ for three consecutive years, will have their tax-exempt status revoked as of the filing due date for the third year.

    There are other filing obligations as well. Nonprofits with unrelated business income over $1,000 must file Form 990-T. This obligation extends to churches. Unrelated business income is income from activities whose conduct, in itself, does not contribute substantially to the achievement of the organization’s exempt purposes. If you think your organization may have unrelated business income, consult legal counsel or an accountant familiar with the laws governing nonprofit organizations.

    Nonprofit organizations must file other returns, depending on their activities, whether they have employees, and other factual issues. You should consult an accountant who is familiar with nonprofit organizations to learn what your organization must file and what state and federal agencies expect reports.

  2. What reports must my organization file on the state level?
    Different states have different reporting requirements. In California, for example, three state agencies require reports from charities organized as corporations:

    • Form SI-100, Statement of Information (Domestic Nonprofit Corporation), is filed with the Secretary of State every other year. It asks for the names and business addresses of the corporation's President, Secretary, and Treasurer, the name and business address of its agent for service of process, and similar questions. The filing fee is currently $20. Similarly, Form SI-350 Statement of Information (Foreign Corporation) is due annually, and the filing fee is currently $25.
    • Form RRF-1, Registration/Renewal Fee, is filed with the Attorney General's Registry of Charitable Trusts four and one-half months after the end of the organization's fiscal year - the same due date as IRS Form 990. The organization must file a copy of IRS Form 990 or 990-PF with the Registry of Charitable Trusts when it files that return with the IRS. The organization's responses are posted on the Attorney General's website for public viewing in accordance with the charity's obligation, under federal law, to make copies of its Form 990s readily available to the public. The filing fee is based on the organization’s gross annual revenue for the preceding fiscal year. Religious organizations are exempt from this requirement.
    • Form 199, the annual information return for nonprofits registered in California, is a simpler return than Form 990. It is filed with the California Franchise Tax Board. The filing fee is currently $10.

  3. What must my organization disclose to the public, and what can we keep private?

    Nonprofits are obligated by federal law to provide copies, on request, of their tax exemption applications and related correspondence. They must also provide copies, on request, of their three most recent tax returns. If the organization’s returns are available on the Internet in a form such as PDF format, that may be downloaded for free; the organization need not provide paper copies.

    Charitable organizations in California that are legally required to prepare audited financial statements (e.g. California charities with $2 million or more in annual gross revenues) must make them available for public inspection within 9 months after the close of the fiscal year that the statements cover. California’s Attorney General has indicated that the same disclosure obligations apply to these financial statements as to the federal Form 990 series, except that unlike the 990 series, the deadline is firm; no extensions are available.

    Public charities need not disclose the statement of major donors that Form 990 requires, but private foundations must do so. Nonprofits may not withhold compensation information from public disclosure.

    Organizations need not disclose the minutes of Board meetings and other internal records to the general public. However, board members (and voting members of the corporation, if any) have certain inspection rights under state law.

  4. What must my organization report to our donors?

    If your organization receives contributions of $250 or more from donors, or if your organization provides goods or services to donors who give more than $75, your organization must provide written acknowledgments to your donors. The best source of information on the specific requirements is IRS Publication 1771, Charitable Contributions: Substantiation and Disclosure Requirements. The most recent edition of Publication 1771, updated in July 2005, is available in PDF format on the IRS web site at http://www.irs.gov/pub/irs-pdf/p1771.pdf.

  5. What are the duties and responsibilities of a charity's Board of Directors?

    The following are the general duties and responsibilities of nonprofit directors in California. Many states have similar provisions, although the specific laws of nonprofit corporate governance will differ from state to state:

    • The Board of Directors, as a group, is ultimately responsible for overseeing the corporation's affairs. Individual directors as such have no authority over the corporation or its staff.
    • The Board may delegate its responsibilities to others (staff, professional advisors, officers), but it retains the obligation to supervise those persons. Directors may rely on reports from officers and employees, reliable outside experts, or Board committees, so long as the director has no reason to believe that reliance is unwarranted.
    • Directors must act in good faith, in what they believe to be in the corporation's best interests (the duty of loyalty), with such care, including reasonable inquiry, as an ordinarily prudent person in a like position would use under the circumstances (the duty of care).
    • Board functions generally include strategic planning; hiring, firing, reviewing and compensating (if applicable) the Executive Director; approving the annual budget and annual financial statements; overseeing investments; fundraising (if necessary); ensuring legal compliance (including tax-exempt status) in administration and program operations. Boards should avoid micromanagement.
    • Both California corporate law and Federal tax law permit transactions with insiders, but impose additional procedural protections to ensure the transaction is beneficial to the corporation. Those protective procedures include advance full disclosure of conflicts, reasonable investigation, findings of fairness, approval by disinterested directors, and proper documentation.
    • Boards are required to ensure that assets are spent for the charitable purposes for which they were received by the corporation (the charitable trust doctrine), in accordance with the Articles of Incorporation, the Bylaws, and the donor's intent. Deviation from these purposes may require court approval.
    • The Board must ensure that assets held for investment are invested prudently.
    • A director's breach of fiduciary duty that causes harm to the corporation will make the director personally liable to make the corporation whole. The Attorney General is responsible for enforcement.

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Where Can I Get More Information about the Law of Nonprofit Organizations?

  1. How can I find out whether an organization is classified as a charity?

    IRS Publication 78, the Cumulative List, consists of 3 paperback volumes. It lists organizations that have obtained formal determination letters from the IRS that they meet the criteria described in Section 501(c)(3). You can also find out whether a particular charity is a public charity or a private foundation. Publication 78 can be searched online at http://apps.irs.gov/app/pub78.

  2. What can I read to learn more about the laws that charities must follow?

    • For an overview of the basic legal rules, see The Rules of the Road: A Guide to the Law of Charities in the United States, Second Edition by Betsy Buchalter Adler, David A. Levitt and Ingrid Mittermaier (Council on Foundations, 2008). This book may be ordered from the publisher at Council on Foundations Product List.
    • For more information on fiscal sponsorship, see Fiscal Sponsorship: Six Ways To Do It Right by Gregory L. Colvin (Study Center Press, 1993, 2005). This book may be ordered from the publisher at www.studycenter.org.
    • For information on advocacy and lobbying by charities and other nonprofits, see Seize the Initiative and Rules of the Game: An Election Year Guide for Nonprofit Organizations, both by Gregory L. Colvin and Lowell Finley, and Being a Player by Gail Harmon, all available from Alliance for Justice at http://www.afj.org.

  3. Where can I get public information from the IRS on tax laws affecting charities?

    The IRS publishes numerous booklets that explain the tax laws affecting nonprofit organizations. You can order them from the IRS by calling (800) 829-3676 or consulting the IRS website at www.irs.gov. Here are some of the IRS publications that may be useful to you:

  4. Where can I find more information online?

    The IRS website, www.irs.gov, has information on many issues affecting exempt organizations. In addition, your state Attorney General may have a website that focuses on your state’s laws governing charities. In California, the Attorney General offers extensive on-line information for charities and their supporters at www.caag.state.ca.us/charities. It contains frequently asked questions, information on charitable solicitation rules and the results of commercial fundraising campaigns, and (when the site is completed) the annual returns of all California charities.

    The tax exemption applications and annual returns of most U.S. charitable organizations are available on the Internet at www.guidestar.org. Another source for 990s is http://foundationcenter.org/findfunders/990finder/.

    Publications of particular interest to grantmaking charities are available from the Council on Foundations by phone at (202) 466-6512 or online at www.cof.org.

    A searchable database of information on grantmakers is available online at the Foundation Center’s website, www.fdncenter.org. The Foundation Center has libraries in New York, San Francisco, and other cities; the addresses are available on the website.

    The California Attorney General's Office has put its Guide to Charitable Solicitation online in PDF format. It is primarily directed to consumers and also contains some statutory history and useful definitions.

Advising California Nonprofit Corporations
Advising California Nonprofit Corporations is available for $247, plus shipping and handling, from CEB (phone 1-800-232-3444 weekdays, 8 AM to 5:30 PM, to establish a customer number).

A Basic Guide to Corporate Philanthropy
Charitable Gift Planning News, Vol. 28/No. 13
March 2010
Authored by:  Stephanie L. Petit

Beyond Taxation: A Guide to Social Enterprise Vehicles
Taxation of Exempts

January/February 2011

California's Nonprofit Integrity Act of 2004
Spring 2006
Authored by: Rosemary E. Fei

Congress Clamps Down on Charitable Deductions
Charitable Gift Planning News, Vol. 22/No. 10
October 2004
Authored by: Erik Dryburgh

Constitutional Issues Cloud the Gift Taxation of Section 501(c)(4) Contributions
Taxation of Exempts
January/February 2004
Authored by: Barbara Rhomberg

Corporate Sponsorship: Frequently Asked Questions
This piece describes the corporate sponsorship safe harbor from unrelated business taxable income.
Authored by: Robert A. Wexler

Disaster! Practices and Procedures for Charities Providing Relief After 9/11: A Case Study
The Journal of Taxation, May 2002
Authored by: Betsy Buchalter Adler and Barbara A. Rosen

Donations of Appreciated Stock to Social Welfare and Political Organizations in Candidate Campaigns
Taxation of Exempts, Volume 16/Number 1
July/August 2004
Authored by: Gregory L. Colvin

Equivalency or Expenditure Responsibility? A Guide in Plain English
International Dateline, a publication of the Council on Foundations, Issue 73, Second Quarter 2005, 5 pages)
Authored by: Betsy Buchalter Adler and Stephanie L. Petit

Expenditure Responsibility - A Primer & Ten Puzzling Problems
September 2010
Authored by: Robert Wexler

Fiscal Sponsorship: Six Ways To Do It Right--A Synopsis
The Exempt Organization Tax Review 604 (1993)
Authored by: Gregory L. Colvin
To obtain a copy of Mr. Colvin's book on fiscal sponsorship (Second Edition, 2005) and for updated information, visit www.fiscalsponsorship.com.

Gift Acceptance Policies – Why, When, What, How, and Who
Charitable Gift Planning News, March 2007
Authored by: Barbara Rhomberg

How to Set Up and Maintain an Action Fund Affiliated with a Charity
Taxation of Exempts, Volume 15/Issue 4
January/Februar 2004
Authored by: Rosemary E. Fei and Gregory L. Colvin

Impact Investing Through a Donor-Advised Fund
Taxation of Exempts, March-April 2014
Authored by: David A. Levitt

Internet Guidance Should Reconcile Old Law With a New Medium
Journal of Taxation of Exempt Organizations
March/April 2001
Authored by: Robert A. Wexler and Alice M. Anderson

IRS Gives Christian Coalition a Green Light for New Voter Guides
Tax Notes Vol.109/No. 8, Page 1093, November 21, 2005
Authored by: Gregory L. Colvin

The Law Remains Unsettled on Gift Taxation of Section 501(c)(4) Contributions
Taxation of Exempts
September/October 2003
Authored by: Barbara Rhomberg

Legal Explanation Of Program-Related Investments
Updated September 2010
Authored by: Robert A. Wexler and Rosemary E. Fei

Legal Framework for Earned Income
April 2007
Authored by: Robert A. Wexler

Legal Issues Involved in Charitable Fundraising
November 2010
Authored by: Robert A. Wexler and Erik Dryburgh

The Lemonade Solution: Using the Charitable Grantor Lead Trust to Turn Underwater Stock into Something Sweet
Reprinted with permission from The Journal of Gift Planning, a publication of the National Committee on Planned Giving Volume 8/No. 4
Fourth Quarter 2004
Authored by: Lynn McDowell and Erik Dryburgh

Lobbying Clauses in Grant Agreements with Organizational Grantees
Taxation of Exempts, Volume 17/Number 5
March/April 2006
Authored by: Sheila Warren and Rosemary E. Fei

Making Use of the Internet--Issues for Tax-Exempt Organizations
Journal of Taxation, Volume 92/Issue 5
May 2000
Authored by: Alice M. Anderson and Robert A. Wexler

Mission Investing in Microfinance: A Program Related Investment (PRI) Primer and Toolkit
July, 2007
Authored by: Jonathan C. Lewis and Robert A. Wexler

Operating in Two Worlds: Tandem Structures in Social Enterprise
The Practical Lawyer, Fall 2011
Authored by: Ingrid Mittermaier and Joey Neugart

The Overselling of Charitable Reverse Split-Dollar Insurance
Journal of Taxation of Exempt Organizations, Volume 10/Issue 1
July/August 1998
Authored by: Erik Dryburgh

Perils in Consolidating Financial Statements of Exempt Organizations
Taxation of Exempts, Volume 22/Issue 3
November/December 2010
Authored by: Eric K. Gorovitz and Rosemary E. Fei

Periodical Income and Expenses
This piece describes the special rules available for allocating the expenses attributable to revenue generating periodicals.

Political Organization Reporting Requirements Continue to Evolve: Recent Amendments to Internal Revenue Code Section 527
The Exempt Organization Tax Review, March 2003
Authored by Gregory L. Colvin and David A. Levitt

Private Foundations: What You Need to Know
May, 2012
Authored by: Erik Dryburgh

Proactive Grantmaking Can Reach Beyond the Public Charity Grantee
Journal of Taxation of Exempt Organizations, Volume 9/Issue 3
November/December 1997
Authored by: Betsy Buchalter Adler

Program-Related Investing in L3Cs: A Question-and-Answer-Guide
Journal of Taxation of Exempt Organizations
January 2013
Authored by: Steven R. Chiodini and David A. Levitt

Public Policy Activities of Tax-Exempt Organizations
2008
Authored by: Adler & Colvin

Revenue Generating Activities of Charitable Organizations: Legal Issues
This piece discusses when revenue generating activities will jeopardize the tax-exempt status of an organization and also the unrelated business income tax consequences.
April 4, 2006
Authored by: Robert A. Wexler and Stephanie L. Petit

The Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations
Alliance for Justice, 2010

Rules of the Road; A Guide to the Law of Charities in the United States, Second Edition
Council on Foundations, 2008
Betsy Buchalter Adler, David A. Levitt and Ingrid Mittermaier

The Section 501(h) Election Allows Many Charities to Become Aggressive Lobbyists
Journal of Taxation of Exempt Organizations, Volume 5/Number 1
July/August 1993
Authored by: Gregory L. Colvin

Social Enterprise: A Legal Context
The Exempt Organization Tax Review, Volume 54/No. 3
December 2006
Authored by: Robert A. Wexler

Stock Options & Charitable Giving
Reprinted with permission from The Journal of Gift Planning, a publication of the National Committee on Planned Giving Volume 4/No. 2
Second Quarter 2000
Authored by: Erik Dryburgh

Taking Care of Business: Use of a For-Profit Subsidiary by a Nonprofit Organization
Business Law Today, June 2014
Authored by: David A. Levitt and Steven R. Chiodini

Taxation with Reservations: Taxing Nonprofit Political Expenditures after Citizens United
Election Law Journal, Vol. 10/No. 4
2011
Authored by: Nancy E. McGlamery and Rosemary E. Fei

Two Key Revenue Rulings Provide a Road Map for Private Foundation Terminations
Journal of Taxation
2003
Authored by: Robert A. Wexler and Stephanie L. Petit

Unscrambling 'MRIs' and 'PRIs'
Philanthropy Journal (on-line)
April 5, 2011
Authored by: David A. Levitt

The Use of LLCs in Fiscal Sponsorship - A New Model
Taxation of Exempts

May/June 2011
Authored by: Steven R. Chiodini and Gregory L. Colvin

Using New Hybrid Legal Forms: Three Case Studies, Four Important Questions, and a Bunch of Analysis
Exempt Organizations Tax Review

January, 2012
Authored by Robert A. Wexler and David A. Levitt

Vehicle Donation Programs: Finally, IRS Guidance on How To Do Them Right
Journal of Taxation
April 2003
Authored by David A. Levitt and Ingrid Mittermaier

What Every Nonprofit Board Member Should Know
September 2010
Authored by: Robert A. Wexler

When Good Gifts Go Bad
Reprinted with permission from The Journal of Gift Planning, a publication of the National Committee on Planned Giving Volume 10/No. 1
First Quarter 2006
Authored by: Nancy A. Baker and Erik Dryburgh

What Guidance is Needed-And Not Needed-For Political and Lobbying Activities on the Internet
Journal of Taxation of Exempt Organizations
May/June 2001
Authored by: Robert A. Wexler and Alice M. Anderson

California Governmental Agencies

California Secretary of State Provides filing information for various California business entities and a means to review online records of other California organizations. Also provides links to California Codes and regulations.

California Attorney General offers multiple resources for nonprofits that operate in California, including summaries of applicable state law, state forms, information on state registration and filing obligations, and information on fundraising and charitable solicitation rules.

California Franchise Tax Board

California Employment Development Department (EDD)

California Board of Equalization

California Fair Political Practices Commission


Federal Governmental Agencies

Internal Revenue Service A resource for IRS guidance and information on charities and other nonprofit organizations. Content includes explanatory information regarding exemption, a description of IRS filing requirements and links to forms, and updates on current IRS activities affecting nonprofits. The web site also provides a description of the life cycle of various types of exempt organizations.

IRS Webpage: Internal Revenue Service's Stay Exempt - Tax Basics for 501(c)(3)s Online training tool to help keep an organization’s exempt status intact. It consists of five interactive courses addressing tax-exempt status, unrelated business income, employment issues, the Form 990 tax return, and other required disclosures.

Office of the Clerk, US House of Representatives

Office of the Clerk, US Senate

Federal Election Commission implements and enforces the Federal Election Campaign Act and receives and maintains federal candidate committee reports.


Other Domestic Governmental Agencies

State of Delaware: Division of Corporations The State of Delaware is a popular domicile for forming an organization. This site includes searchable information on Delaware entities, allows Delaware organizations to pay taxes and file annual reports, and provides the Delaware corporation and business entity laws online.


International Governmental Agencies

Charity Commission for England and Wales


Nonprofit Websites of Interest

Alliance for Justice

American Council on Gift Annuities

BoardSource promotes effective nonprofit governance with publications, training, consulting, and free downloadable governance tools. Memberships are also available.

Brennan Center for Justice is a non-partisan public policy and law institute whose work focuses on many topics important to religious organizations, such as issues involving the First Amendment.

Campaign Finance Institute

Center for Lobbying in the Public Interest

Charity Navigator

CompassPoint Nonprofit Services, based in San Francisco, offers courses, workshops, publications, and online resources to strengthen nonprofit management and governance.

Council on Foundations is a national membership organization of grantmakers, including family and company foundations and community foundations. COF publishes books, pamphlets, and on-line materials to keep grantmakers informed about good practices, legal compliance, and legislative developments, with particular emphasis on effective and responsible boards.

Fiscalsponsorship.com is Greg Colvin's companion website to his book Fiscal Sponsorship: 6 Ways To Do It Right. Recent developments since the publication of the second edition in 2005 are posted there periodically.

Fiscalsponsordirectory.org is a listing of public charities across America serving as fiscal sponsors for community projects, artists, filmmakers, international programs, environmental initiatives, public health projects and many others. The San Francisco Study Center, publisher of Fiscal Sponsorship: 6 Ways To Do It Right, has created this central repository of useful data.

The Foundation Center is an information clearinghouse for grantmakers and grantseekers, with searchable databases and online courses as well as conferences and workshops at its New York headquarters and its field offices in San Francisco, Atlanta, Cleveland, and Washington DC.

Give.org – Better Business Bureau

Guidestar

Independent Sector A leadership forum for public charities, private foundations, and corporate giving programs. This site includes research and publications regarding charitable giving, volunteering, and other aspects of the charitable sector.

International Center for Not-for-Profit Law offers extensive resources on the legal environment for civil society in over 90 countries.

LawForChange

National Committee on Planned Giving

National Council of Nonprofit Associations

NCCS - National Center for Charitable Statistics

Northern California Grantmakers provides news, programs, and information and sponsors events for 501(c)(3) organizations that make grants.

NP Action

OMB Watch

Skoll Foundation makes grants, program related investments and social enterprise awards; it offers a website rich with information about social enterprise.

The Social Enterprise Alliance: Leading a Community for Sustainable Nonprofits is a membership organization that promotes social enterprise and social entrepreneurship through information on its website, member blogs and an annual conference.

Social Venture Network provides information and convenes conferences for charities and businesses interested in operating in a socially responsible and environmentally sustainable way.

Urban Institute

US International Grantmaking (USIG) Project is a website operated jointly by the Council on Foundations and the International Center for Not-for-Profit Law. The site offers legal and practical information on international grantmaking practices, together with links to the nonprofit laws of various countries.


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