This compilation of country codes and laws is intended
to assist grantmakers and their advisors when undertaking
equivalency determinations for foreign grantees under
IRS Revenue Procedure 92-94. Specifically, this section describes
the legal framework of nonprofit organizations (also known as non-governmental organizations or NGO's) in select countries, along
with translations of legislative provisions relevant
to an equivalency determination under IRS Revenue
country note examines provisions
of local law that should be considered under IRS
Revenue Procedure 92-94 when undertaking an equivalency
determination for a foreign grantee.
note contains hyperlinks to the following
information, to the extent available:
country reports analyzing various aspects
of local legislation;
of local laws that affect the decision
whether or not to qualify a grantee (generally
in translation, although the USIG Project
cannot warrant the accuracy of any translation;
in addition, legislative excerpts were selected
by in-country contacts, and the USIG Project
cannot warrant that all relevant provisions
have been translated); and
Lists of contact persons
knowledgeable in local NGO legislation
This section is designed to give grantmakers and their advisors
general information that they will need in preparing
foreign public charity equivalency affidavits.
The reports should not be relied on as providing
specific legal advice about the application of
local law or about a given grantee. ICNL can
assist any grantmaker or advisor with additional
analytical services, including analysis of pending
and recently adopted legislation, to the extent
such assistance is required.
Help create new country notes
The country notes section of the USIG website currently covers 35 countries or regions. While the list is extensive, it obviously does not include every country where U.S. foundations and corporations are making grants. The country notes are grant-funded and the Council on Foundations would like to hear from grantmakers who might be interested in funding the creation of one or more new country notes. Inquiries should be directed to Andrew Ho, manager of global philanthropy programs at the Council on Foundations, at andrew.ho at cof dot org.
The purpose of the site is NOT TO GIVE LEGAL ADVICE, but rather to give grantmakers and their advisors an opportunity to access potentially relevant materials in a quick and meaningful way. Recognizing that the NGO legal situation is often fluid and interpretations of local law vary, users are advised that the Council on Foundations and ICNL is not liable for inaccuracies in the country notes or accompanying translations. Rather, users of this site who believe that information in this section is incorrect should inform Aparna Ravi at the International Center for Not-for-Profit Law of any necessary corrections.