TechSoup's Local NGO Definitions

The following are general NGO validation criteria for each jurisdiction that we serve. Please note that these are merely guidelines that do not guarantee your organization's eligibility for any particular program. Individual donor criteria may vary. The content herein is the property of TechSoup and may not be reproduced, published, or disseminated in any form without the prior permission of TechSoup.

Organizations must be non-governmental organizations (NGOs) registered with the Ministry of Economy or associations registered with the Ministry of Justice.

Organizations must be nonprofit organizations registered with The National Board of Patents and Registrations as one of the following: nonprofit associations (rekisteröity yhdistys), foundations (säätiöt), or religious communities (uskonnollinen yhdyskunta).

Organizations must be registered with the Court of the Judicial District of Tirana and be: (1) foundations (fondacionet); (2) centers (gendrat); (3) associations (shoqatat) operating on a nonprofit basis for the public benefit; or (4) permanent foreign nonprofit organizations.

Organizations must be associations registered with the Ministry of Interior, Provincial Governor, or Popular Assembly for Communal Associations; or Muslim or non-Muslim religious associations or endowments (awqaf) operating with the agreement of the Ministry of Religious Affairs and Awqaf.

Organizations must be located in American Samoa and have been recognized by the US Internal Revenue Service as exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC).

Organizations must be associations (associacions) or private foundations (fundacions privades) inscribed in the Register of Associations or Register of Foundations.

Organizations must be associations (associações) recognized by and/or registered with the Minister of Justice and Human Rights or relevant Provincial Commissioner and operating on a nonprofit basis for the public benefit; or be religious organizations legally registered with the government.

Organizations must be operating on a nonprofit basis for the public benefit as nonprofit companies, foundations, or trusts and be properly declared and/or registered with the Registrar of Trusts or Registrar of Companies.

Organizations must be operating on a nonprofit basis for the public benefit as nonprofit companies registered with the Registrar of Companies; benevolent societies or specially authorized societies registered with the Registrar of Friendly Societies; charitable international trusts or charitable international foundations registered with the Financial Services Regulatory Commission; or other nonprofit, public benefit organizations established by spcial law (such as the Antigua and Barbuda Red Cross Society).

Organizations must be civil nonprofit associations or foundations with tax-exempt status under the Income Tax Law and registered at Inspeccion General de Justicia (in Buenos Aires City) or in Direccion Provencial de Persona Jurdicia (in Provinces) and/or other civil associations or foundations authorized to function as legal persons and operating on a nonprofit basis for the public benefit.

Organizations must be public organizations, noncommercial organizations, or religious organizations registered with the State Register of Legal Entities under the Ministry of Justice or the Committee of Religious Affairs of the Council of Ministers.

Organizations must be nonprofit or non-governmental organizations with Public Benefit Organization (Algemeen Nut Beogende Instelling – ANBI) or Institution Promoting Social Welfare (Sociaal Beland Behartigende Instelling – SBBI) tax exempt status; foundations (stichtingen) or associations (verenigingen) pursuing public benefit activities; or churches or other religious organizations (kerkgenootschappen en hun zelfstandige onderdelen).

Organizations must be: (1) deductible gift recipients (DGRs) endorsed by the Australian Taxation Office (ATO) or listed by name in the tax law; (2) charities registered with the Australian Charities and Nonprofits Commission (ACNC); or (3) income tax exempt not‐for‐profit organizations as defined by the ATO. Organizations must be located in Australia or one of the following territories: Christmas Island, Cocos (Keeling) Islands, or Norfolk Island.

Organizations must be foundations, registered associations, charitable corporations, cooperatives, or special entities, all with a stated public benefit purpose, taking one of the following forms: Koerperschaften des oeffentlichen Rechts, Verein, Stiftung öffentliches Recht, Stifung kirchliches Recht, treuhänderische Stiftung, gGmbH, gAG, gUG, gemeinnützige genossenschaften (gGen), or Koerperschaft des öffentlichen Rechts (KdÖR).

Organizations must be charitable organizations as defined by Section 13.2 of the Tax Code; non-governmental organizations (NGOs) or non-commercial legal entities (NCLEs) registered with the Ministry of Justice; or religious communities registered with the State Committee for Work with Religious Organizations.

Organizations must be non-governmental organizations (NGOs) registered with the Registrar of NGOs or nonprofit companies or foundations registered with the Registrar General's Department and operating on a nonprofit basis for the public benefit.

Organizations must be associations, social and cultural clubs, special committees working in the field of youth and sports, private institutions, or religious organizations registered with the Ministry of Social Development, Ministry of Justice and Islamic Affairs, or other specialized administrative authority.

Organizations must be: (1) NGOs registered with the NGOAB; (2) societies registered with the RJSC; (3) voluntary social welfare agencies registered with the Ministry of Social Welfare; or (4) associations registered as CLGs and operating on a non‐profit basis for the public benefit.

Organizations must be charities registered (or exempt from registration) with the Registrar of Corporate Affairs and Intellectual Property, incorporated nonprofit companies operating for the public benefit, or the Anglican Church or other church exempt from registration.

Organizations must be religious organizations or non-commercial organizations (NCOs) established as public associations, funds, institutions, or associations/unions of non-commercial organizations and registered with the State Register of Religious organizations, the Ministry of Justice, or relevant local governmental agencies.

Organizations must be nonprofit associations (associations sans but lucratif – ASBL / vereniging zonder Winstgevend doel – VZW), international nonprofit associations (associations internationales sans but lucratif – AISBL / internationale vereniging zonder zonder winstgevend doel – IVZW), private foundations (fondations privées / private stichting), or public utility foundations (fondations d'utilité publique / stichting van openbaar nut).

Organizations must be companies limited by guarantee registered as Non-Governmental Organizations (NGOs); charitable trusts registered with the Registrar of the Court; or the Belize Red Cross Society.

Organizations must be non-governmental organizations (NGOs) (organisations non gouvernementales – ONG) or associations (associations) recognized by or declared with local authorities; or foreign NGOs (ONG étrangères) operating with a headquarters Agreement with the Interministerial Committee.

Organizations must be Registered Charities.

Organizations must be civil society organizations (CSOs) registered with or accredited by the Civil Society Organizations Authority (CSO Authority), including public benefit organizations (PBOs) and foreign CSOs; or religious organizations registered with or having received written permission from the Commission for Religious Organizations.

Organizations must be associations (asociaciones), foundations (fundaciones) nonprofit civil entities (entidades civiles sin fines de lucro), social organizations (organizaciones sociales), or non-governmental organizations (NGOs) (organizaciones no gubernamentales – ONG); and be recognized as tax exempt (reconocidas como exentas) by the National Tax Service.

Organizations must be registered foundations (fondacije) or associations (udruženja) registered at the state level and pursuing public benefit activities as defined in Article 11(2) of the Corporate Income Tax Law of FBiH or Article 8(2) of the Corporate Income Tax Law of RS.

Organizations must be registered societies/nonprofit organizations (NPOs), companies pursuing activities described in Section 31 of the Companies Act, 2007, as amended, or trusts operating on a nonprofit basis for the public benefit.

Organizations must be designated as Civil Society Organizations for the Public Interest (OSCIP); have Federal Public Utility Status (UPF); and/or be Associations operating on a nonprofit basis for the public benefit.

Organizations must be nonprofit organizations (NPOs) registered with the Registrar of NPOs at the Ministry of Health and Social Development.

Organizations must be charitable trusts or other organizations recognized as tax exempt pursuant to Section 10(1)(f) of the Income Tax Act; or charitable or other companies with license to dispense with "Berhad" in their name and registered with the Registrar of Companies and Business Names maintained by the Ministry of Finance.

Organizations must be nonprofit legal entities in public benefit (юридически лица с нестопанска цел за общественополезна дейност) registered in the Central Registry of Public Benefit Organizations maintained by the Ministry of Justice.

Organizations must be associations (associations) (commonly known as Organisations Non Gouvernementales – ONG) registered with the Ministry of Territorial Administration (MATD), including public utility associations (associations reconnues d'utilité publique – ARUP) recognized by the Council of Ministers and foreign associations authorized by MATD.

Organizations must be nonprofit associations (associations sans but lucratif – ASBL) authorized by the Ministry of Interior; ASBL declared with municipal authorities and operating on a nonprofit basis for the public benefit; or the Red Cross of Burundi.

Organizations must be legal entities (pessoas collectivas) declared of public utility (declaradas de utilidade pública) by the Prime Minister or his/her delegates; or nonprofit, religious, or youth associations (associações) registered with the Ministry of Justice.

Organizations must be tax-exempt organizations approved by the Ministry of Economy and Finance; non-governmental organizations (NGOs) (associations and foundations) registered with the Ministry of Interior; or international NGOs (INGOs) operating with a current memorandum of understanding (MOU) with the Ministry of Foreign Affairs and International Cooperation.

Organizations must be: (1) public utility associations; (2) NGOs approved by the MINATD; or (3) other associations that are declared with or authorized by the MINATD or local authorities and operating on a nonprofit basis for the public benefit.

Organizations must be Canadian charities registered with the Canada Revenue Agency (CRA); Canadian federal nonprofits registered with Innovation, Science, and Economic Development Canada (ISED); or Canadian provincial nonprofits registered with their corresponding provinces or territories.

Organizations must be incorporated associations not for profit or charitable trusts registered with the General Registry.

Organizations must be associations or non-governmental organizations (NGOs) (organisations non gouvernementales – ONG) approved or authorized by the government and operating on a nonprofit basis for the public benefit.

Organizations must be non-governmental organizations (NGOs) recognized by the Directorate Charged with NGOs (Direction Chargée des ONG) or associations declared with and authorized by the central government.

Organizations must be foundations or corporations registered with the Ministry of Justice and operating as nonprofit institutions (including accredited collaborators of the National Youth Service – SENAME); neighborhood councils and community organizations registered in their respective municipalities; community organizations; or indigenous communities registered with CONADI.

Organizations must be foundations (基金会 / jijinhui), social organizations (社会团体 / shehui tuanti), private non-enterprise institutions (民办非企业单位 / minban fei qiye danwei), or religious organizations registered with the Ministry of Civil Affairs, State Administration for Religious Affairs, State Administration for Industry and Commerce, or their respective local bureaus and operating on a nonprofit basis for the public benefit.

Organizations must be charities registered with the Australian Charities and Nonprofits Commission (ACNC).

Organizations must be charities registered with the Australian Charities and Nonprofits Commission (ACNC).

Organizations must be registered not-for-profit associations, not-for profit corporations, or foundations that are eligible to receive tax-deductible donations under Article 125.2 of the Colombian Tax Code or recognized as a nonprofit entity by national or local authorities and operating for the public benefit.

Organizations must be associations and/or non-governmental organizations (NGOs) (Organisation Non-Gouvernementales — ONG) declared with the relevant government Ministry and operating on a nonprofit basis for the public benefit.

Organizations must be associations (associations) declared with the Ministry of Interior and Decentralization.

Organizations must be nonprofit associations (associations sans but lucratif — ASBL) or establishments of public interest (établissements d'utilité publique) registered or approved by the Ministry of Justice; or foreign nonprofit associations (associations sans but lucratif de droit étranger) operating with authorization of the President.

Organizations must be incorporated societies registered with the Registrar of Incorporated Societies and operating for the public benefit; registered charitable international trusts registered with the Registrar of International Trusts; the Cook Islands Christian Church; or the Cook Islands Red Cross Society.

Organizations must be associations or foundations eligible to receive tax deductible donations or civil or sport associations declared of public utility by the Justice and Peace Ministry.

Organizations must be public utility associations (associations reconnues d'utilité publique) recognized by the Minister of Interior; associations declared (associations déclarées) with the local prefect or administrative district head and operating on a nonprofit basis for the public benefit; or religious associations (associations cultuelles) registered with the Ministry of Interior.

Organizations must be designated as foundations, funds, religioius communities, or associations pursuing activities for public benefit as set forth in Article 7, Paragraph 7 of the Law on Profit Tax of 2004, as amended.

Organizations must be nonprofit or non-governmental organizations with Public Benefit Organization (Algemeen Nut Beogende Instelling – ANBI) or Institution Promoting Social Welfare (Sociaal Beland Behartigende Instelling – SBBI) tax exempt status; foundations (stichtingen) or associations (verenigingen) pursuing public benefit activities; or churches or other religious organizations (kerkgenootschappen en hun zelfstandige onderdelen).

Organizations must be charitable organizations (institutions) (Εγκριμένα Φιλανθρωπικά Ιδρύματα) approved by the Ministry of Finance and/or associations/societies (Σωματείων) or foundations/institutions (Ιδρυμάτων) registered with the Ministry of Interior (Υπουργείο Εσωτερικών) and operating on a nonprofit basis for the public benefit.

Organizations must be: (1) associations (spolky); (2) institutes (ústavy); (3) social service providers (poskytovatelé sociálních služeb) registered with the Ministry of Labour and Social Affairs and the Ministry of Justice; (4) foundations (nadace); (5) endowment funds (nadační fondy); (6) public benefit corporations (obecně prospěšné společnosti); and (7) religious organizations (církevní organizace) registered with the Ministry of Culture. All organizations are registered with the Ministry of Justice unless stated otherwise.

Organizations must be associations (foreninger), foundations (stiftelser), institutions (institutioner), or religious communities (religiøse samfund) approved by the Ministry of Taxation to receive tax-deductible donations pursuant to Sections 8 A and 12 (3) of the Act on Assessment of Income Tax to the State (Assessment Act); or have regulations stating that the organization is operating on a nonprofit basis for the public benefit.

Organizations must be associations (associations) recognized as being of public utility (d'utilité publique) by presidential decree; or other associations declared with relevant authorities and operating on a nonprofit basis for the public benefit.

Organizations must be charities approved by Order of the Cabinet; trusts and nonprofit organisations (NPOs) registered (or exempt from registration) with the Trusts and NPO Supervisor and operating on a nonprofit basis for the public benefit; or nonprofit companies registered with the Registrar of Companies and operating on a nonprofit basis for the public benefit.

Organizations must be associations for public benefit or the provision of services to third parties (asociaciones de beneficio público o de servicio a terceras personas) registered with the Attorney General's Office.

Organizations must be foundations or nonprofit corporations with a Ministerial Resolution (Acuerdo) and pursue a tax-exempt purpose as defined under Article 19 of the Regulations of the Income Tax Law.

Organizations must be: (1) associations or foundations — collectively known as non-governmental organizations (NGOs) ( جمعيات ومؤسسات الأھلية ) — registered with the Ministry of Social Solidarity; or (2) foreign NGOs operating with a valid permit from the Ministry of Social Solidarity.

Organizations must be foundations or associations declared of public utility (fundaciones o corporaciones de utilidad pública) and qualified for tax exemption by the General Directorate of Internal Taxes pursuant to Article 6 of the Income Tax Law.

Organizations must be associations (asociaciones) or non-governmental organizations (NGOs) (organizaciones no gubernamentales) declared of public utility by the Council of Ministers or recognized by the Ministry of Interior and Local Corporations; or religious groups (grupos religiosos) registered with the Ministry of Justice, Worship, and Penitentiary Institutions.

Organizations must be local or international non-governmental organizations (NGOs) registered with the Ministry of Labour and Human Welfare.

Organizations must be registered with the Ministry of Justice and be: (1) organizations operating for the public interest as specified by the Tax and Customs Board; (2) non-profit associations; (3) foundations; or (4) religious associations or religious societies.

Organizations must be Charities (Ethiopian, Ethiopian Resident, or Foreign) of one of the following types: charitable endowments, charitable institutions, charitable trusts, or charitable societies; or Ethiopian Societies (Ethiopian or Ethiopian Resident).

Organizations must be registered with the UK Charity Commission and/or in the list of charities prepared by the Attorney General, approved by the Governor, and published in the Gazette.

An organization must be an unincorporated association (felag) formed pursuant to written regulations (lóg or viðtøkur) and operating on a nonprofit basis for the public benefit.

Organizations must be charitable institutions approved by the Commission of Inland Revenue and registered with the Fiji Revenue and Customs Authority (FRCA) or charitable trusts registered with the Registrar of Titles under the Ministry of Justice.

Organizations must be: (1) nonprofit organizations registered with The National Board of Patents and Registrations as one of the following: nonprofit associations (rekisteröity yhdistys), foundations (säätiöt), or religious communities (uskonnollinen yhdyskunta); and (2) located within Finland, including the Åland Islands.

Organizations must be nonprofit or nongovernmental organizations established pursuant to association loi 1901, fondation loi 1987, local Civil Code, or fonds de dotation loi 2008-776 and registered in the "Journal Officiel des Associations" or any other French legal publication.

Organizations must be located in French Guiana and must be nonprofit or nongovernmental organizations established pursuant to association loi 1901, fondation loi 1987, local Civil Code, or fonds de dotation loi 2008-776 and registered in the "Journal Officiel des Associations" or any other French legal publication.

Organizations must be located in French Polynesia and must be nonprofit or nongovernmental organizations established pursuant to association loi 1901, fondation loi 1987, local Civil Code, or fonds de dotation loi 2008-776 and registered in the "Journal Officiel des Associations" or any other French legal publication.

Organizations must be associations recognized as of public utility and/or declared with their local prefecture and published in the Official Journal of the Republic of Gabon.

Organizations must be non-governmental organizations (NGOs) registered with the NGO Affairs Agency and/or associations or companies limited by guarantee incorporated with the Registrar of Companies.

Organizations must be charitable organizations (საქველმოქმედო ორგანიზაცია) registered with the Revenue Service or non-entrepreneurial (non-commercial) legal entities (არასამეწარმეო (არაკომერციული) იურიდიული პირი ირიდიულ – NPLE) with fully not-for-profit or charitable missions.

Organizations must be Associations, Foundations, or other nonprofit legal entities that possess public benefit (Gemeinnützigkeit), charitable (Mildtaetigkeit), or Religious (Kirchliche) status and/or are operating on a nonprofit basis for the public benefit.

Organizations must be non-governmental organizations (NGOs), including religious organizations, recognized by the Department of Social Welfare; companies limited by guarantee registered with the Registrar General's Department (RGD) and operating on a nonprofit benefit for the public benefit; or trusts established for purposes outlined in Section 1(1) of the Trustees (Incorporation) Act 1962.

Organizations must be charities registered with the Charity Commissioners at the Supreme Court.

Organizations must be public benefit foundations (κοινωφελη ιδρυματα), charitable associations (φιλανθρωπικών σωματείων), or civil nonprofit companies (αστικη εταιρεια) established for public benefit purposes.

Organizations must be registered with the Greenland Tax Agency and have governing documents indicating they are operating on nonprofit basis for the public benefit.

Organizations must be registered benevolent societies or nonprofit companies whose governing documents indicate they are operating on a nonprofit basis for the public benefit; the Grenada Red Cross Society; or religious organizations incorporated by statute.

Organizations must be located in Guadeloupe and must be nonprofit or nongovernmental organizations established pursuant to association loi 1901, fondation loi 1987, local Civil Code, or fonds de dotation loi 2008-776 and registered in the "Journal Officiel des Associations" or any other French legal publication.

Organizations must be located in Guam and have been recognized by the US Internal Revenue Service as exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC).

Organizations must be associations (asociaciones) or foundations (fundaciones) registered as a tax-exempt organizations with the Tax Supervision Administration (SAT).

Organizations must be nonprofits or non-governmental organizations registered with the Association of Guernsey Charities.

Organizations must be non-governmental organizations (NGOs) (organisations non gouvernementales – ONG) or nonprofit associations (associations) approved by the Ministry of Territorial Administration and Decentralization (MATD); or religious organizations approved by the General Secretariat of Religious Affairs and registered with MATD.

Organizations must be associations (associações) or foundations (fundações) operating on a nonprofit basis for the public benefit whose statutes or a notarized extract thereof have been published in the Diary of the Republic.

Organizations must be benevolent societies or specially authorized societies registered with the Registrar of Friendly Societies.

Organizations must be recognized as Non-Governmental Organizations Government Assistance (NGOs) (Organisations Non-Gouvernementales – ONG) by the NGO Activity Coordination Unit and/or be registered as legal entities (such as foundations or associations) and operating on a nonprofit basis for the public benefit.

Organizations must be nonprofit associations (asociaciones), foundations (fundaciones), or non-governmental development organizations (NGO-Ds) (organizaciones no gubernamentales de desarrollo) qualified for tax exemption by the Executive Revenue Directorate pursuant to Article 5(12) of the Rationalization of Exemptions and Strengthening of Public Finances Act.

Organizations must be nonprofit, non-governmental organizations or trusts established by deed or otherwise and approved as charitable by the Inland Revenue Department under Section 88 of the Inland Revenue Ordinance.

Associations (egyesületek), foundations (alapítványok), or nonprofit companies (nonprofit gazdasági társaságok) that have been granted public benefit status by the competent Company Registry Court; and/or registered civil beneficiaries (regisztrált civil kedvezményezettek) recognized as eligible to receive 1% of tax paid as defined in Section 4(1)(a) of Act CXXVI of 1996.

Organizations must be registered Félagasamtök (non-governmental organizations – NGOs) or Sjálfseignarstofnun með staðfesta skipulagsskrá (private foundations under approved charter) registered in the Company Register and engaged in activities listed under Article 16 of Regulation No. 483/1994 on the deduction from income from commercial or independent activities.

Organizations must be registered societies, trusts, or Section 8 (formerly Section 25) companies; AND hold a valid registration under the Foreign Contribution Regulations Act (FCRA).

Organizations must be: (1) foundations (yayasan) approved as legal entities by the Ministry of Law and Human Rights; (2) incorporated associations (perkumpulan) approved as legal entities by the Ministry of Law and Human Rights; or (3) societal organisations (organisasi kemasyarakatan) registered with the Ministry of Home Affairs, provincial governor, or local authorities.

Organizations must be non-governmental organizations (NGOs) (المنظمات غير الحكومية), including foreign NGOs (المنظمات غير الحكومية الاجنبية), registered with the Regional Directorate of NGOs under the Iraqi or Kurdish Regional Council of Ministers.

Organizations must be: (1) approved bodies authorized for tax relief on donations; (2) charitable organisations registered with the CRA; (3) sport bodies with tax exemption; or (4) companies limited by guarantee registered with the CRO that are operating on a nonprofit basis for the public benefit.

Organizations must be nonprofit or non-governmental organizations registered with the Index of Registered Isle of Man Charities.

Organizations must be public institutions eligible for tax benefited treatment pursuant to Article 46(a) of the Income Tax Ordinance and/or eligible for tax exemption pursuant to Article 9(2)(b) of the Income Tax Ordinance, which may include registered Associations, Public Benefit Foundations, Public Benefit Companies, Public Endowments, and Religious endowments

Organizations must be: (1) associations (associazioni), foundations (fondazioni), and social cooperatives (società cooperativi) registered as nonprofit social utility organizations (organizzazioni non lucrative di utilità sociale – ONLUS); (2) international NGOs (organizzazioni non governativa – ONG) registered with the Ministry of Foreign Affairs and International Cooperation; (3) religious organizations (istituzioni religiose); or (4) other organizations operating on a nonprofit basis for the public benefit.

Charitable organizations registered under the Charities Act, No. 32-2013 ("Charities Act")

Organizations must be: (1) Specified Nonprofit Corporations (NPOs) certified by the city government or prefectural government; (2) Social Welfare Corporations approved by the city government, the prefectural government, and/or the Ministry of Health, Labour and Welfare; (3) Public Interest Associations and Foundations authorized by the Public Interest Commission; or (4) General Incorporated Associations of nonprofit type pursuant to the Corporation Tax Act. 

Organizations must be nonprofit or non-governmental organizations registered with the Association of Jersey Charities.

Organizations must be recognized by the Council of Ministers as eligible to receive tax-deductible donations pursuant to Article 10(B) of the Income Tax Law (No. 34 of 2014); and/or be societies or branches of foreign societies registered with the Ministry of Social Development or other legal organizations established by special law.

Organizations must be non‐commercial organizations (NCOs) registered with the Ministry of Justice and established as private institutions, public associations, foundations, religious associations, and charitable organizations.

Organizations must be: (1) non‐governmental organizations registered (or exempt from registration) with the NGO Coordination Board; (2) companies limited by guarantee registered with the Registrar of Companies; (3) societies registered (or exempt from registration) with the Registrar of Societies and operating on a nonprofit basis for the public benefit; (4) trusts registered with the Ministry of Land, Housing & Urban Development; and (5) community‐based organizations registered with the Ministry of Labour, Social Security and Services and operating on a nonprofit basis for the public benefit.

Organizations must be societies registered with the Registrar of Incorporated Societies and operating on a nonprofit basis for the public benefit; registered religious bodies; or the Kiribati Red Cross Society.

Organizations must be operating on a nonprofit and non-governmental basis for the public benefit and be eligible to receive tax-deductible donations, including the following: Organizations registered in accordance with the Assistance for Non-Profit, Non-Governmental Organizations Act (비영리민간단체지원법); Public Service Corporations (공익법인); Social Welfare Foundations (공익법인); Social Cooperatives (사회적협동조합) and Social Cooperative Associations (사회적협동조합연합회); and organizations with Business or District License Codes of "82" or "80."

Organizations must be non-governmental organizations (NGOs) with recognized public benefit/beeficiary status; or registered as foreign or domestic NGOs (associations and foundations) with the Ministry of Public Administration and operating on a nonprofit basis for the public benefit.

Organizations must be public welfare societies (جمعية النفع العام), clubs (الاندية), or charitable institutions (المبرات الخيرية) registered with the Ministry of Social Affairs and Labor.

Organizations must be noncommercial organizations (NCOs) or religious organizations registered with the Ministry of Justice.

Organizations must be: (1) associations registered as legal entities with the Ministry of Home Affairs and operating on a nonprofit basis for the public benefit; (2) religious organizations registered with the Ministry of Home Affairs; or (3) international non‐governmental organizations registered with the Ministry of Foreign Affairs.

Organizations must be Associations or Foundations that have received public benefit organization ("PBO") status.

Organizations must be organizations granted the public utility status by decree issued by the Council of Ministers (مؤسسات النفع العام) or associations approved by the Ministry of Social Affairs or the Ministry of Youth and Sports, and registered with the Ministry of Interior and Municipalities (جمعيات خيرية أو اجتماعية أو ثقافية أو رياضية معترف بها رسميا).

Organizations must be registered as nonprofit companies with the Registrar of Companies or as societies with the Registrar-General of Societies and operate on a nonprofit basis for the public benefit.

Organizations must be charitable private organizations registered with the Ministry of Finance and approved as tax exempt pursuant to Sections 9 and 200(d) of the Liberia Revenue Code; and/or international non-governmental organizations (NGOs) registered with the Ministry of Foreign Affairs and accredited by the Ministry of Planning and Economic Affairs (MPEA).

Organizations must be non-governmental organizations (NGOs) registered with the Ministry of Culture and Civil Society; or foreign NGOs registered with the Ministry of Culture and Civil Society and holding a license issued pursuant to the Order on Controls on the Activities of International Organizations Supporting Civil Society in Libya.

Organizations must be legal entities (juristische personen) certified for tax exemption by the Tax Authority pursuant to Article 4(2) of the Tax Act.

Organizations must be charity and support funds, associations, or non-governmental public institutions that have received the "status of a recipient of support" (paramos gavejo statusas) by the Center of Registers. Public institutions managed by state or government are not eligible.

Organizations must be registered nonprofit associations (associations sans but lucratif – ASBL) or foundations (fondations).

Organizations must be: (1) associations (社團) registered with the Identification Services Bureau (身份證明局) with an approved subsidy request from the Social Welfare Bureau, Education and Youth Affairs Bureau, or Labor Affairs Bureau.

Organizations must be registered associations (здруженија) or foundations (фондации) engaged in public benefit activities; or the Macedonian Red Cross.

Organizations must be non-governmental organizations (NGOs) (Organisations Non Gouvernementales – ONGs) approved by the regional Bipartite Committee and published in the Official Journal; organizations exempt from income tax and/or eligible to receive tax-deductible contributions pursuant to Articles 01.01.03(5) and 01.01.10(6) of the Madagascar Tax Code; associations (associations) or foundations (fondations) recognized as of public utility; or religious associations (associations cultuelles) registered with the Ministry of Interior and Decentralization.

Organizations must be non-governmental organizations (NGOs) registered (or exempt from registration) with the Non-Governmental Organisations Board; or religious organizations incorporated under the Companies Act or Trustees Incorporation Act.

Organizations must be: (1) non-governmental organizations and institutions eligible for tax deductible gifts; (2) charitable trusts; (3) Islamic trust endowments; (4) companies limited by guarantee operating on a nonprofit basis for the public benefit; and (5) societies operating on a nonprofit basis for the public benefit.

Organizations must be recognized as charitable, tax exempt, and authorized to receive tax-deductible contributions by the Maldives Inland Revenue Authority (MIRA) pursuant to Sections 10(e) and 15(a)(3) of the Business Profit Tax Act, 5/2011; or be associations registered with the Ministry of Home Affairs.

Organizations must be associations recognized as of public utility (associations reconnues d'utilité publique) or declared (déclarées) with the Ministry of Territorial Administration or state/district authorities and pursuing public benefit activities; or religious associations or congregations (associations cultuelles et congrégations religieuses) registered with the Ministry of Territorial Administration.

Organizations must be non-governmental organizations recognized as pursuing tax exempt activities as described in Section 122(1)(e) of the Income Tax Act (Title 48, Chapter 1).

Organizations must be located in Martinique and must be nonprofit or nongovernmental organizations established pursuant to association loi 1901, fondation loi 1987, local Civil Code, or fonds de dotation loi 2008-776 and registered in the "Journal Officiel des Associations" or any other French legal publication.

Organizations must be associations recognized as of public utility by the Ministry of Interior; or other associations authorized by the Ministry of Interior and operating on a nonprofit basis for the public benefit.

Organizations must be charitable institutions approved by the Mauritius Revenue Authority (MRA) or other organizations (including charitable trusts, charitable foundations, and associations) operating on a nonprofit basis for the public benefit.

Organizations must be located in Mayotte and must be nonprofit or nongovernmental organizations established pursuant to association loi 1901, fondation loi 1987, local Civil Code, or fonds de dotation loi 2008-776 and registered in the "Journal Officiel des Associations" or any other French legal publication.

Eligible organizations must be recognized as "Authorized Donees" (Donatarias Autorizadas); be registered under the Promotion Law ("CLUNI" organizations); or be Private assistance institutions (instituciones de asistencia privada – IAP) or equivalent.

Organizations must be nonprofit organizations (including international organizations) established by Charter from the President or designated through appropriate executive order and operating on a nonprofit basis for the public benefit.

Organizations must be public associations (asociațiile obștești), foundations (fundații) or private institutions (instituții private).

Organizations must be associations (associations), foundations (fondations), or federations of associations (fédération d'associations), including religious associations, accredited by, authorized by, and/or registered with the Ministry of State.

Organizations must be public benefit non-governmental foundations, associations, or religious organizations registered with the General Authority for State Registration and/or with local or provincial authorities.

Organizations must be Associations (udruženjа), Foundations (fondacijama), Alliances of Associations (savezi udruženjа) or Alliances of Foundations (savezi fondacijama) established pursuant to Article 14 of the Corporate Income Tax Law, 2001, as last amended in 2012 (Zakon o Porezu Na Dobit Pravnih Lica).

Organizations must be nonprofit organisations (NPOs) registered (or exempt from registration) with the Non Profit Organization Register and operating on a nonprofit basis for the public benefit; nonprofit companies registered with the Registrar of Companies and operating on a nonprofit basis for the public benefit; charitable trusts registered with the High Court or other relevant authority; and/or benevolent societies or specially authorized societies operating on a nonprofit basis for the public benefit.

Organizations must be associations with recognition of the public utility status or other associations declared with local administrative authorities and operating on a non‐profit basis for the public benefit.

Organizations must be local non-governmental organizations (NGOs) (organizações não-governamentais) registered with the Ministry of Justice or international NGOs registered with the Ministry of Foreign Affairs and Cooperation.

Organizations must be: (1) local non‐governmental organizations (NGOs); (2) international non‐governmental organizations (INGOs); or (3) religious organizations registered with the relevant registration committee of the Ministry of Home Affairs.

Organizations must be welfare organizations approved by the Minister of Finance in consultation with the Minister of Health and Social Services; nonprofit associations/companies (also known as Section 21 companies) registered with the Companies Registration Office; or trusts registered with the Master of the High Court and operating on a nonprofit basis for the public benefit.

Organizations must be religious denominations recognized by the Cabinet or nonprofit organizations registered or declared with local authorities and operating on a nonprofit basis for the public benefit.

Organizations must be social organizations and institutions approved by the Social Welfare Council (SWC); organizations granted tax exemption by the Inland Revenue Department pursuant to Section 2 of the Income Tax Act, 2058 (2002); or associations (संस्थाहरु) registered with the relevant district office of the Ministry of Home Affairs.

Organizations must be nonprofit or non-governmental organizations with Public Benefit Organization (Algemeen Nut Beogende Instelling – ANBI) or Institution Promoting Social Welfare (Sociaal Beland Behartigende Instelling – SBBI) tax exempt status; foundations (stichtingen) or associations (verenigingen) pursuing public benefit activities; or churches or other religious organizations (kerkgenootschappen en hun zelfstandige onderdelen).

Organizations must be located in New Caledonia and must be nonprofit or nongovernmental organizations established pursuant to association loi 1901, fondation loi 1987, local Civil Code, or fonds de dotation loi 2008-776 and registered in the "Journal Officiel des Associations" or any other French legal publication.

Organizations must be located in New Zealand or Tokelau: (1) charities registered with the Charities Register; (2) donee organizations approved by the Inland Revenue Department (IRD); or (3) nonprofit organizations approved for income tax exemption by the IRD.

Organizations must be civil associations (asociaciones civiles), foundations (fundaciones), federations (federaciones), or confederations (confederaciones) that are tax exempt or have been issued a perpetual identification number (número identificativo perpetuo) by the Ministry of Governance's Department of Registry and Control of Associations and must be pursuing public benefit activities.

Organizations must be non-governmental organizations (NGOs) (organisations non gouvernementales – ONG), other associations (associations), or foreign NGOs (ONG étrangères) registered with or operating with the approval of local authorities and/or the Ministry of Interior, Public Security, Decentralization and Religious Affairs.

Organizations must be funds, bodies, or institutions listed under the Fifth Schedule of the Companies Income Tax Act (CITA) or engaged in activities introduced with the Amendment of the Fifth Schedule and certified by the Federal Inland Revenue Service (FIRS) to receive tax-deductible donations. (Note: Although many legal forms may be tax exempt, only associations with incorporated trustees and companies limited by guarantee are eligible.)

Organizations must be incorporated trusts or societies.

Organizations must be charities registered with the Australian Charities and Nonprofits Commission (ACNC).

Organizations must be located in the Northern Mariana Islands and have been recognized by the US Internal Revenue Service as exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC).

Organizations must be companies (selskaper), foundations (stiftelser), associations (sammenslutninger), or religious communities (livssynssamfunn) eligible to receive tax-deductible donations pursuant to Section 6-50 of the Norwegian Tax Act (Lov om skatt av formue og inntekt (Skatteloven); and/or companies, foundations, associations, or religious communities registered in the Voluntary Register (Frivillighetsregisteret).

Organizations must be Charity Work Commissions (هيئات الأعمال الخيرية) established by royal or ministerial decree or Registered Associations (الجمعيات المشهرة).

Organizations must be nonprofit organizations having a "donee status" pursuant to Section 2(36) of the Income Tax Ordinance, 2001.

Organizations must be nonprofit corporations and corporations sole for ecclesiastical purposes pursuing activities defined in Section 1002(w) of the Republic of Palau Public Finance Laws, 40 PNC; or foreign eleemosynary corporations declared with the Registrar of Corporations and operating on a nonprofit basis for the public benefit.

Organizations must be charitable associations (الجمعيات الخيرية) or civil organizations (الهيئات الاهلية) registered with the Ministry of Interior (وزارة الداخلية) of the Palestinian National Authority (السلطة الوطنية الفلسطينية).

Organizations must be public benefit institutions eligible to receive tax-deductible donations.

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Organizations must be associations (asociaciones) or foundations (fundaciones) recognized as public benefit entities (entidades de beneficio público).

Organizations must be Associations or Foundations eligible to receive tax-deductible donations under Article 37(x) of the Income Tax Law.

Organizations must be registered with the Securities and Exchange Commission (SEC) and able to specify non-stock, nonprofit status through governing documents, a certificate of tax exemption issued by the Bureau of Internal Revenue (BIR), and/or accreditation by the Philippine Council for NGO Certification (PCNC).

An organization must be a UK charity registered with the UK Charity Commission and operating in Pitcairn Islands; or a locally formed association whose governing documents indicate they are operating on a nonprofit basis for the public benefit.

Organizations must be Public Benefit Organizations (Organizacja Pożytku Publicznego), foundations, or associations registered in the National Court Register (Krajowy Rejestr Sądowy – KRS) maintained by the Ministry of Justice.

Organizations must be Entities declared of public utility by the Prime Minister; Private Entities of Social Solidarity (IPSS) registered with the Ministry of Social Solidarity; NGOs for development (ONGD) (Organizações Não Governamentais para o Desenvolvimento) registered with the Ministry of Foreign Affairs; or NGOs whose statutory object is aimed at promoting values of citizenship, the defense of human rights, women's rights and/or gender equality, which are eligible to receive tax deductible contributions under Article 63(3)(d) of the Tax Benefit Statute (Estatuto dos Benefícios Fiscais).

Organizations must be located in Puerto Rico and have been recognized by the US Internal Revenue Service as exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC).

Organizations must be: (1) charitable associations and foundations registered with the RACA; (2) private foundations for the public benefit; (3) other associations and non‐profit organizations registered with the MADLSA; (4) sports clubs registered with the Ministry of Culture and Sports; or (5) religious organizations and awqaf registered with the Ministry of Awqaf and Islamic Affairs.

Organizations must be located in Réunion and must be nonprofit or nongovernmental organizations established pursuant to association loi 1901, fondation loi 1987, local Civil Code, or fonds de dotation loi 2008-776 and registered in the "Journal Officiel des Associations" or any other French legal publication.

Organizations must be registered as associations, foundations, federations, or religious associations, and operating on a nonprofit basis for the public benefit.

Organizations must be registered with the Ministry of Justice or its regional departments as nonprofit, non-governmental organizations or non-commercial organizations (NCOs), including foundations, institutions, non-commercial partnerships, autonomous non-commercial organizations, associations of legal entities, or public associations.

Organizations must be Public Interest Organizations or Religious-Based Organizations (RBOs) registered with the Rwanda Governance Board (RGB); local Non-governmental Organizations (NGOs) registered with the Ministry of Local Government; or International Non-governmental Organizations (INGOs) registered with the Rwanda Directorate General of Immigration and Emigration.

Organizations must be located in Saint Barthélemy and must be nonprofit or nongovernmental organizations established pursuant to association loi 1901, fondation loi 1987, local Civil Code, or fonds de dotation loi 2008-776 and registered in the "Journal Officiel des Associations" or any other French legal publication.

Organizations must be companies limited by guarantee registered as Non-Government Organisations (NGOs) with the Registrar of Companies; or charitable trusts established pursuant to the Trusts Act (Cap. 5.19).

Organizations must be nonprofit companies and/or companies limited by guarantee registered in the Registry of Companies and Intellectual Property (ROCIP) whose governing documents indicate they are operating on a nonprofit basis for the public benefit; or charitable international trusts established pursuant to the International Trusts Act.

Organizations must be located in Saint Martin and must be nonprofit or nongovernmental organizations established pursuant to association loi 1901, fondation loi 1987, local Civil Code, or fonds de dotation loi 2008-776 and registered in the "Journal Officiel des Associations" or any other French legal publication.

Organizations must be located in Saint Pierre and Miquelon and must be nonprofit or nongovernmental organizations established pursuant to association loi 1901, fondation loi 1987, local Civil Code, or fonds de dotation loi 2008-776 and registered in the "Journal Officiel des Associations" or any other French legal publication.

Organizations must be nonprofit companies incorporated pursuant to Section 326 of the Companies Act (No. 8 of 1994) and operating on a nonprofit basis for the public benefit; external companies registered with the Registrar of Companies pursuant to Section 341 of the Companies Act and operating on a nonprofit basis for the public benefit; or international trusts created for charitable purposes pursuant to Section 11 of the International Trusts Act, 1996, as amended, and registered with the Registrar of Trusts.

Organizations must be charitable trusts and charitable societies registered with the Registrar of Incorporated Societies pursuant to the Charitable Trusts Act 1965; incorporated societies registered with the Registrar of Incorporated Societies pursuant to the Incorporated Societies Ordinance 1952, as amended, and operating on a nonprofit basis for the public benefit; or other organizations created by special legislation and operating on a nonprofit basis for the public benefit.

Organizations must be non-commercial associations, foundations, or ecclesiastical entities recognized by the Court Chancery.

Organizations must be non-governmental organizations (NGOs) registered with the National Registry of NGOs under the authority of the Ministry of Justice.

Organizations must be: (1) public benefit associations or foundations; or (2) other associations and foundations operating for the public benefit, registered in the Kingdom of Saudi Arabia under the Ministry of Labor and Social Development (وزارة العمل والتنمية الاجتماعية ), formerly known as the Ministry of Social Affairs (MOSA) (وزارة الشؤون الاجتماعية).

Organizations must be: (1) non‐governmental organizations approved by the Ministry of Interior; (2) associations recognized as being of public utility by the Ministry of Interior; (3) foundations recognized as being of public utility by the Ministry of Economy and Finance; or (4) associations declared with the Ministry of Interior and operating on a non‐profit basis for the public benefit.

Organizations must be eligible to receive tax-deductible contributions as described in Article 15 of the Corporate Profit Tax Law and/or other organizations (such as foundations, associations, and endowments) operating on a nonprofit basis for the public benefit.

Organizations must be associations registered with the Registrar of Associations and operating on a nonprofit basis for the public benefit; foundations registered with the Seychelles International Business Authority and established for charitable purposes; or the Red Cross Society of Seychelles.

Organizations must be nongovernmental tax exempt organizations with a written ruling from or agreement with the Commissioner General of the National Revenue Authority pursuant to Sections 8 and 9 of the Income Tax Act, as amended; non-governmental organizations (NGOs) registered with the Ministry of Finance and Economic Development (MoFED); companies limited by guarantee formed for purposes outlined in Section 22 of the Companies Act, as amended, and registered with the Office of the Administrator and Registrar-General; or community-based organizations (CBOs) registered with the Ministry of Social Welfare, Gender and Children's Affairs or relevant local government.

Organizations must be nonprofit or non-governmental organizations registered with the Commissioner of Charities and/or holding Institution of Public Character (IPC) status.

Organizations must be nonprofit or non-governmental organizations with Public Benefit Organization (Algemeen Nut Beogende Instelling – ANBI) or Institution Promoting Social Welfare (Sociaal Beland Behartigende Instelling – SBBI) tax exempt status; foundations (stichtingen) or associations (verenigingen) pursuing public benefit activities; or churches or other religious organizations (kerkgenootschappen en hun zelfstandige onderdelen).

Organizations must be nonprofit organizations, foundations, or non-investment funds registered with the Ministry of Interior; civil associations registered in the Central Register (except Odborové organizácie a zamestnávateľské organizácie, Združenia s potvrdenou činnosťou, and Živnostenské spoločenstvá); the Slovak Red Cross; Legal entities established by churches and religious organisations.

Organizations must be nonprofit or non-governmental organizations designated as Associations, Foundations, or a Private Institutes licensed to engage in public benefit services, or religious communities registered with the Ministry of Culture.

Organizations must be tax exempt pursuant to Section 16(1) of the Income Tax Act, and/or be charitable trusts registered with the Registrar of Companies or other organizations established by special legislation and operating on a nonprofit basis for the public benefit.

Organizations must be non-governmental organizations (NGOs) and international NGOs (INGOs) operating on a nonprofit basis for the public benefit and registered with relevant national or regional authorities, which may include the following: in South Central Somalia, the Ministry of Interior; in Somaliland, the Ministry of National Planning and Development (MNDP); or in Puntland, the Ministry of Planning and International Cooperation (MOPIC).

Organizations must have Public Benefit Organisation (PBO) status issued by the South African Revenue Service (SARS); be Non-Profit Organisations (NPOs) registered with the Directorate of Nonprofit Organisations; or be Non-Profit Companies (NPCs) registered with the Companies and Intellectual Property Commission whose governing documents indicate they are operating on a nonprofit basis for the public benefit.

Organizations must be: (1) non‐governmental organisations registered with the Relief and Rehabilitation Commission (Ministry of Humanitarian Affairs and Disaster Management); or (2) companies limited by guarantee registered with the Ministry of Justice and operating on a nonprofit basis for the public benefit.

Organizations must be: (1) organizations with public utility status; (2) organizations that are non-profit entities; or (3) other organizations, such as associations, sports clubs/federations, foundations, non-profit cooperatives societies and religious entities, operating on a non-profit basis for the public benefit.

Organizations must be registered with the Department of Social Services as nonprofits with recognized charitable status.

Organizations must be charitable organizations approved by the Charity Commission for Saint Helena and registered with the Registrar of Charities.

Organizations must be foundations (stichtingen) operating on a nonprofit basis for the public benefit.

Organizations must be companies (selskaper), foundations (stiftelser), associations (sammenslutninger), or religious communities (livssynssamfunn) eligible to receive tax-deductible donations pursuant to Section 6-50 of the Norwegian Tax Act (Lov om skatt av formue og inntekt (Skatteloven); and/or companies, foundations, associations, or religious communities registered in the Voluntary Register (Frivillighetsregisteret).

Organizations must be tax exempt as defined by Sections 2(a)(i) or 2(a)(ii) of the Tax Act 1975; and/or associations not for profit incorporated as companies limited by guarantee with the Registrar of Companies; or the Baphalali Swaziland Red Cross Society.

Organizations must be associations, foundations, or religious communities eligible for income tax exemption under Chapter 7 of the Income Tax Act and/or operating on a nonprofit basis for the public benefit.

Organizations must be foundations, registered associations, charitable corporations, cooperatives, or special entities, all with a stated public benefit purpose, taking one of the following forms: Genossenschaft, Verein, Stiftung öffentliches Recht, Stiftung kirchliches Recht, treuhänderische Stiftung, gGmbH, gAG, gUG, or Koerperschaft des öffentlichen Rechts (KdÖR).

Organizations must be nonprofit or non-governmental organizations possessing a Notarized Certificate of Legal Entity and licensed by a department of the Central Government; or local organizations licensed by the relevant regional city or county government.

Organizations must be public associations registered with the Ministry of Justice; religious organizations or religious communities registered in the State Register of Religious Associations; or charitable organizations registered as noncommercial organizations with the local tax authorities.

Organizations must be registered as non-governmental organizations (NGOs) under the Non-Governmental Organizations Act, 2002 (NGO Act); or religious organizations registered under the Societies Act, as amended.

Organizations must be: (1) organizations granted tax exempt status by the Thailand Revenue Department; (2) public benefit organizations certified by the Office of the National Commission of Social Welfare; or (3) foundations or associations registered with the Ministry of Interior, the Ministry of Culture, or the provincial Governor's office.

Organizations must be associations (associações), foundations (fundações), or foreign legal bodies (pessoas colectivas estrangeiras) registered as Non-Governmental Organizations (NGOs) (Organizações Não Governamentais – ONGs) with the National Directorate of Registries and Notarial Services under the Ministry of Justice.

Organizations must be national, international, or foreign associations (associations) recognized as Non-Governmental Organizations (NGOs) (Organisations Non-Gouvernementales – ONG); or religious organizations (organisations religieuses) recognized by government decree.

Organizations must be located in New Zealand or Tokelau: (1) charities registered with the Charities Register; (2) donee organizations approved by the Inland Revenue Department (IRD); or (3) nonprofit organizations approved for income tax exemption by the IRD.

Organizations must have been granted tax exemption by His Majesty in Council pursuant to Section 11(f) of the Income Tax Act, Cap. 68; and/or be charitable trusts or incorporated societies registered with the Registrar of Incorporated Societies; or be other organizations established by special legislation and operating on a nonprofit basis for the public benefit.

Organizations must be registered charitable organizations or charitable institutions that have been granted tax exempt status under Section 6 (g) of the Corporation Tax Act.

Organizations must be Nonprofit organizations of general interest or Associations listed in Decree No. Decree No. 2000-599, of 13 March 2000 and in Decree 2010-1409, of 7 June 2010.

Organizations must be Associations registered with the Directorate of Associations or Foundations registered with the Directorate General of Foundations.

Organizations must be registered public associations (общественных объединений) or religious organizations (религиозных организациях) authorized by the government to receive foreign aid. *Due to legal restrictions, donation availability is limited at this time.

Organizations must be nonprofit organizations listed in the NPO Register maintained by the NPO Supervisor (Financial Services Commission) or nonprofit companies incorporated and/or registered with the Registrar of Companies pursuant to Part IVA of the Companies Ordinance, as amended.

Organizations must be approved as tax exempt by the Minister of Finance and Economic Planning pursuant to the Income Tax Act and/or be religious bodies registered with the Ministry of Home Affairs.

Organizations must be located in the United States Virgin Islands and have been recognized by the US Internal Revenue Service as exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC).

Organizations must be: (1) exempt organisations (including religious organisations) with the written ruling from the Commissioner General; (2) non‐governmental organisations (NGOs) registered with the National Bureau of NGOs (the Bureau); (3) trusts and foundations registered with the Bureau; or (4) community based organisations (CBOs) registered with the District Non‐governmental Monitoring Committee (the DNMC).

Organizations must be Charitable Organizations or Public Associations registered in the Registry of Non-profit Institutions and Organizations with respective nonprofit codes "0005" or "0006."

Organizations must be registered as National Societies and Associations of Public Welfare (الجمعيات الوطنية و جمعيات النفع العام) with the Ministry of Social Affairs at the federal level; as Clubs, Unions, Societies/Associations, Companies, or Institutions that work in sports and youth welfare (الأندية، الرابطة، الجمعيات، الشركات، و المؤسسات التي تعني بالرياضة و الشباب) with the General Authority of Youth and Sports Welfare at the federal level; or as Charities (الجمعيات الخيرية) with the Islamic Affairs and Charitable Activities Department (دائرة الشؤون الاسلامية و العمل الخيري) in Dubai; or Non-profit social clubs (النوادي الاجتماعية) licensed by the Community Development Authority (هيئة تنمية المجتمع) in Dubai and operating on a nonprofit basis for the public benefit; or Local branch offices of non-governmental organizations (NGOs) established outside of the UAE and licensed to operate in the UAE as nonprofit associations; or other legal organizations established under the provisions of a special law that operate on a non-governmental, nonprofit basis for the public benefit.

Organizations must be nonprofit or non-governmental organizations with recognized charitable status in their respective location: England and Wales, registered with the UK Charities Commission and/or registered with HM Revenue & Customs (HMRC) as tax exempt; Scotland, registered with the Office of the Scottish Charity Regulator (OSCR) and/or registered with HMRC as tax exempt; or Northern Ireland, registered with the Charity Commission for Northern Ireland (CCNI) and/or registered with HMRC as tax exempt.

Organizations must be recognized by the Internal Revenue Service (IRS) as exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC).

Organizations must be Charitable Organizations eligible to receive tax deductible donations pursuant to Article 79, Title IV of Texto Ordenado, as amended; or Civil Associations exempt from tax under Article 52, Title IV of Texto Ordenado.

Organizations must be charitable organizations as defined by law; religious organizations registered with the Ministry of Justice or its local agencies; or non-governmental non-commercial organizations (NGOs) as defined by law, which may include public associations, public foundations, and unions or associations of NGOs.

Organizations must be charitable associations, public foundations, or companies limited by guarantee registered and/or incorporated with the registrar appointed by the Vanuatu Financial Services Commission.

Organizations must be non-governmental organizations created by special statutes or a Motu Proprio issued by the Pope and operating on a nonprofit basis for the public benefit.

Organizations must be charitable institutions or social assistance institutions eligible for income tax exemption under Articles 14(3) and 14(10) of the Income Tax Law; or organizations or associations operating as Service Providers (Entidades de Atención) under Article 181 of the Organic Law for the Protection of Children and Adolescents (OLPCA) and eligible to receive tax deductible donations under Article 344 of OLPCA.

Organizations must hold appropriate licenses and permits as a Social Relief Establishment, Charitable Fund (including private foundations), International NGO (INGO), Association, or Scientific and Technological Organization (STO) pursuing charitable activities.

Organizations must be located in Wallis and Futuna and must be nonprofit or nongovernmental organizations established pursuant to association loi 1901, fondation loi 1987, local Civil Code, or fonds de dotation loi 2008-776 and registered in the "Journal Officiel des Associations" or any other French legal publication.

Organizations must be associations or foundations registered with and authorized to receive foreign funds by the Ministry of Social Affairs and Labor.

Organizations must be Public Benefit Organizations (PBOs) approved by the Minister of Finance and/or non-governmental organizations (NGOs) registered with the Registrar for NGOs of the Ministry of Community Development, Mother and Child Health.

Organizations must be Private Voluntary Organizations (PVOs) registered with the PVO Board; regulated nonprofit trusts; or companies limited by guarantee registered with the Registrar of Companies and engaged in public benefit activities.