Vision

The NGOsource equivalency determination information repository (EDIR) was conceived by grantmakers as a quick, reliable, affordable, and easy-to-use web-based service to help U.S. grantmakers evaluate whether an NGO outside of the U.S. is the equivalent of a U.S. public charity.

As it grows, NGOsource will become a centralized, standardized source of valuable, up-to-date information for both U.S. grantmakers and their NGO grantees outside of the United States. Once approved by the IRS and operational, NGOsource is envisioned to be a self-sustaining member-based service to the philanthropic sector.

Mission

After launch, NGOsource will help the U.S. grantmaking community simplify the often expensive, time-consuming, and duplicative process of evaluation, known as equivalency determination. By centralizing and streamlining the equivalency determination process, NGOsource is expected to dramatically improve the efficiency of international grantmaking and inspire a significant increase in cross-border philanthropy.

History

In a 2006 survey of U.S. international grantmakers, non-U.S. NGOs, and international-giving service providers, the majority of respondents said they would greatly benefit from the creation of a service that could centralize and streamline the equivalency determination process. Recognizing this need and opportunity, four of the nation's leading philanthropy organizations began a process that would lead to the creation of NGOsource:

In 2007, representatives of this partnership met with officials from the IRS Exempt Organizations Division to discuss the project, then known as the "NGO Repository." Not only did the IRS representatives indicate a willingness to review a plan, but they also described that they had envisioned creating such a service 15 years prior.

The founding project partners, in collaboration with a consortium of stakeholders and sector experts, conducted a rigorous process to select a host organization for the new service. In November 2009, TechSoup Global was chosen to build and operate the service. TechSoup Global was chosen in part because of its proven ability to offer scalable, sustainable, global services to facilitate philanthropy and because of its extensive existing international network, described here. TechSoup Global and the Council on Foundations are now working with the IRS and other relevant authorities to obtain the regulatory approval needed to launch NGOsource. We are partnering with two supporting legal partners to design and operate the service:

NGOsource would not be possible without the support and engagement of the grantmaker community.

About TechSoup Global

The San Francisco-based 501(c)(3) nonprofit organization TechSoup Global provides technology information and consulting services to individuals and organizations in more than 190 countries. For more than two decades, TechSoup Global's mission has been to work toward the day when every community service organization on the planet has access to the resources and information it needs to successfully achieve its own mission.

TechSoup Global has successfully built effective, long-term partnerships that can reliably determine NGO eligibility in various countries, each within its own legal framework, language, and unique culture. Initiated in 2005, this network is well on its way to serving more than 35 countries by the end of 2010. As the TechSoup Global Network continues to grow, it will directly benefit NGOsource's objective of supporting equivalency determinations of NGOs from every country.

For more information visit: www.techsoupglobal.org.

About the Council on Foundations

The Council on Foundations, formed in 1949, is a nonprofit membership association of grantmaking foundations and corporations. Members of the Council include approximately 2,000 independent, operating, community, public, company-sponsored foundations, and corporate giving programs in the United States and abroad. The assets of Council members total more than $307 billion.

The Council’s mission is to provide the opportunity, leadership, and tools needed by philanthropic organizations to expand, enhance, and sustain their ability to advance the common good.

For more information visit: www.cof.org.