NGOsource aims to dramatically improve the efficiency of international grantmaking and inspire a significant increase in cross-border philanthropy by centralizing, streamlining, and standardizing the equivalency determination process for U.S. grantmakers.

    NGOsource, a project of the Council on Foundations and TechSoup Global, helps U.S. grantmakers streamline their international giving. NGOsource simplifies the task of evaluating whether a non-U.S. organization is the equivalent of a U.S. public charity — a process known as equivalency determination or ED.
    Our global reach, legal expertise, and standardized methods enable a thorough, accurate analysis in compliance with IRS regulations.
    Backed by a database of detailed information about NGOs around the world, the data and analysis that NGOsource uses to issue an ED to one grantmaker can be used to issue EDs to other grantmakers. In this way, NGOsource reduces the complexity and costs of EDs for grantmakers, their intended grantees, and the entire philanthropic sector.

    Who Can Use NGOsource?

    Membership in NGOsource is open to grantmakers of all types, including independent, corporate, community, operating, and family foundations, as well as donor advised funds, intermediary organizations, and public charities. Whether making dozens of global grants a year or just a few, grantmakers of all sizes benefit from NGOsource.

    Through NGOsource, global giving is more accessible to the entire grantmaking community.

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