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. Specifically, this section describes the legal framework of nonprofit organizations (also known as non-governmental organizations or NGO’s) in select countries, along with translations of legislative provisions relevant to an equivalency determination under IRS Revenue Procedure 92-94.

These reports have been prepared by the International Center for Not-for-Profit Law (ICNL). Please direct corrections and comments on the country notes to Mai El-Sadany.


Each country note 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 note 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 Council cannot warrant the accuracy of any translation; in addition, legislative excerpts were selected by in-country contacts, and the Council cannot warrant that all relevant provisions have been translated); and
  3. Lists of contact persons knowledgeable in local NGO legislation

This section is 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.