Equivalency Determination



In certain situations, particularly when donors wish to support capital campaigns, endowments, or construction, EER regulations may impose burdensome reporting obligations on our beneficiaries. In these cases, Equivalency Determination (ED) may be a more appropriate method of establishing an organization’s eligibility.

Equivalency Determination is the method by which we collect detailed information on a foreign charitable organization in order to make a “good faith determination” as to whether or not the organization itself is the equivalent of a United States public charity described in sections 501(c)(3) and 509(a) of the Internal Revenue Code. Organizations with an ED certificate from CAF America do not need to complete the annual reporting required under our Enhanced Expenditure Responsibility protocols.

As the leader in cross-border giving, CAF America offers two ED services:

  • Internal Review: CAF America expertly manages both the due diligence and the grantmaking.
  • ED Certificate: Should a donor wish to make the grant themselves, CAF America will conduct the ED review and issue an equivalency determination certificate in the donor’s name.

Related Resources

Fact Sheet

Equivalency Determination

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