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.  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.  Specifically, this section describes the NGO legal framework in select countries, along with translations of legislative provisions relevant to an equivalency determination under IRS Revenue Procedure 92-94.

Recognizing that the NGO legal situation is often fluid and interpretations of local law vary, users are advised that the USIG Project and its members are not liable for inaccuracies in the country notes or accompanying translations.  Rather, users of this site should ask prospective grantees to review this information and to inform the grantmaker of any necessary corrections. 

These reports have been prepared by the International Center for Not-for-Profit Law (ICNL) according to specifications set forth by the USIG Steering Committee. USIG also welcomes corrections and comments on the country notes from grantees, grantmakers, and their advisors.  Please direct this correspondence to Stephen Bates at the International Center for Not-for-profit Law at sbates@icnl.org. 

Each country note includes: 

1. A short country report for each of the countries listed in the side-bar. Each report examines provisions of local law that should be considered under IRS Revenue Procedure 92-94 when undertaking an equivalency determination for a foreign grantee.  Each report has been prepared by the International Center for Not-for-Profit Law (ICNL) according to specifications set forth by the USIG Steering Committee (in PDF).

2. Each report contains hyperlinks to the following information, to the extent available:

   1. Longer country reports analyzing various aspects of local legislation;

   2. Texts 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

   3. Lists of contact persons knowledgeable in local NGO legislation.

The USIG reports are 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.