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PEAK Grantmaking

Equivalency Determination—The Basics

Sponsored and presented by NGOsource.

NGOsource Legal Counsel Michael Demian talked through the equivalency determination (“ED”) process and how it can benefit both grantmakers and grantees.

This presentation aimed to provide grantors with general knowledge about the ED process, based on IRS requirements/guidelines when donating to non-U.S. organizations. We discussed the reasons, requirements, benefits, and potential challenges of EDs, as well as touched on a few unusual circumstances. Participants had an opportunity to ask questions and engage in discussion. By the end of the presentation, participants should be able to recognize the key traits of a successful ED, and gain knowledge that could be helpful when communicating with potential grantees through their own internal vetting processes.

Speaker

Michael Demian
Legal Counsel, NGOsource