Nonprofit verification guidance

Overview

Nonprofit verification guidance

Percent’s mission is to power purpose in every business worldwide.   

 As part of our mission, we work with global technology companies that would like to give charities and nonprofits access to gifts in kinds, such as discounts on software licenses and services.

 Percent verify all charities and nonprofits applying for gifts in kind, to ensure only legitimate organisations receive benefits.

 

Overall validation guidelines

 To be verified as a nonprofit, your organisation needs to be:

     recognised as a charitable or a nonprofit organisation by the local regulator in the country where you are registered

    operating on a not-for-profit basis

    operating for the public benefit

 

Ineligible countries

 We don’t currently accept applications from the following countries: Crimea, Cuba, Iran, North Korea, Sudan or Syria.

Afghanistan

Registered as a (i) National NGO, (ii) International NGO, (iii) Association

Åland Islands

Part of the Finish territory, please check the definition for Finland.

Albania

Registered with the Court of the Judicial District of Tirana as a (i) Foundation (fondacioni), (ii) Centers (qendra), (iii) Association (shoqata) operating on a nonprofit basis for the public benefit, (iv) Permanent Foreign Nonprofit Organization.

Algeria

Registered as a (i) Association, (ii) Centers (gendrat), (iii) Association (shoqatat) operating on a nonprofit basis for the public benefit, (iv) Foundation, (v) Permanent Foreign Nonprofit Organization.

American Samoa

Part of the United States of America territory, please check the definition for United States of America.

Andorra

Registered as an (i) Association, (ii) Foundation, (iii) Other non-profit organisation

Angola

Registered as a (i) Associations (associações) with the Minister of Justice and Human Rights or relevant Provincial Commissioner, (ii) Nonprofit Organisation operating for the public benefit, (iii) Religious Organization legally registered with the government.

Anguilla

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Antarctica

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Antigua And Barbuda

Registered as a (i) Non-profit basis for the public benefit as non-profit companies registered with the Registrar of Companies, (ii) Benevolent societies or specially authorized societies registered with the Registrar of Friendly Societies, (iii) Charitable international trusts or charitable international foundations registered with the Financial Services Regulatory Commission, (iv) Other non- profit, public benefit organizations established by special law (such as the Antigua and Barbuda Red Cross Society).

Argentina

Registered as a (i) Civil Association, (ii) Foundation, (iii) Organisation with tax exemption, (iv) Other organisation operating on a nonprofit basis for the public benefit, (v) International nonprofits with tax exemption, or (vi) Religious organisation.

Armenia

Registered with the State Register of Legal Entities under the Ministry of Justice or the Committee of Religious Affairs of the Council of Ministers as a (i) Non-governmental Organisation, (ii) Non-commercial Organisation, (iii) Religious organisations.

Aruba

Registered as a (i) Tax exempt Public Benefit Organisation (Algemeen Nut Beogende Instelling – ANBI), (ii) Tax Exempt Institution Promoting Social Welfare (Sociaal Beland Behartigende Instelling – SBBI), (iii) Foundation (stichtingen), (iv) Association (verenigingen), (v) Churches/ Other Religious Organisation (kerkgenootschappen en hun zelfstandige onderdelen).

Australia

Registered with one of: (i) Australian Charities and Nonprofits Commission (ACNC), (ii) hold Deductible Gift Receipt status with the Australian Taxation Office (ATO), OR (iii) be income tax exempt not-for-profit organisations as defined by the ATO

Austria

Registered as a (i) Foundation and Fund (Stiftungen und des fonds), (ii) Association (Vereine), (iii) Corporation (gemeinnützige gesellschaften mit beschränkter Haftung or gGmbH; or körperschaften des öffentlichen Rechts or KdÖR), (iv) Religious organization (religionsgemeinschaften); (v) Non‐governmental international organizations (nichtstaatliche internationale organisationen).

Azerbaijan

Registered with Ministry of Justice as a (i) Public union, (ii) Foundation, (iii) Union of legal entities (iv) Religious Institution (v) Other Non-governmental Organisation or Non-commercial Legal Entity

Bahamas

Registered as a (i) Nonprofit Organisation with the Registrar General’s Department (ii) Non-governmental Organisation with the Registrar of NGOs, (iii) Foundation

Bahrain

Registered as a (i) Association, (ii) Social and Cultural clubs, (iii) Special committees working in the field of youth and sports, (iv) Private institution, (v) Religious Organisation

Bangladesh

Registered as a (i) Society with the RJSC, (ii) Foundation, (iii) Association (registered as CLGs), (iv) Non-Governmental Organisation with the NGOAB, (v) Voluntary social welfare agencies registered with the Ministry of Social Welfare, (vi) Youth Organisation (যুব সংগঠন).

Barbados

Registered as a (i) Charities with the Registrar of Corporate Affairs and Intellectual Property, (ii) Nonprofit companies for public benefit, (iii) the Anglican Church or other Religious Organisation.

Belarus

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Belgium

Registered as a (i) Non-profit association (association sans but lucrative (ASBL); vereniging zonder winstoogmerk (VZW), (ii) International non-profit association (association internationale sans but lucratif (AISBL); internationale vereniging zonder winstoogmerk (IVZW)), (iii) Private foundation (fondation privée; private stichting), or (iv) Public utility foundation (fondation d’utilité publique; stichting van openbaar nut)

Belize

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Benin

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Bermuda

Registered (i) Charity with the Ministry of Home Affairs (Department of Registry General).

Bhutan

Registered as a (i) Civil Society Organisation including Public Benefit Organisation, (ii) Foreign Civil Society Organization, (iii) Religious Organisation

Bolivia

Registered as a (i) Association (asociaciones), (ii) Foundation (fundaciones), (iii) Nonprofit civil entities (entidades civiles sin fines de lucro), (iv) Social Organisation (organizaciones sociales), (v) Non-governmental organisation (organizaciones no gubernamentales – ONG)

Bonaire, Sint Eustatius and Saba

Part of the Netherlands territory, please refer to the definition for Netherlands.

Bosnia And Hersgovina

Registered as a (i) Organization of public interest; (ii) Nonprofit Association and Foundation set up as a nonprofit; or (ii) Religious organization.

Botswana

Registered as a: (i) Society, (ii) Companies limited by guarantee, or (iii) Trust set up as a non-profit.

Bouvet Island

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Brazil

Registered as a (i) Charity and designated as an Organizações da Sociedade Civil de Interesse Público (OSCIP), Certificação das Entidades Beneficentes de Assistência Social (CEBAS), Federal Public Utility (UPF) or (Social Organisation) OS, (ii) Civil Society Organisations, (iii) Association, (iv) Private Foundation, (v) Servico Notarial e Registral (Cartorio), (vi) Other nonprofit organisation including Religious Organisations

British Indian Ocean Territory

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

British Virgin Islands

Registered as a (i) Non-profit Organisation with the Registrar of Nonprofit of Organisations

Brunei

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Bulgaria

Registered as a (i) Non‐profit legal entities (NPLEs).

Burkina Faso

Registered as a (i) Association, (ii) Non-governmental Organisation (NGO), (iii) Trade Union.

Burundi

Registered as a (i) Non-profit associations (associations sans but lucratif – ASBL), (ii) ASBL declared with municipal authorities and operating on a non-profit basis for the public benefit, (iii) the Red Cross of Burundi.

Cambodia

Registered as a (i) Local Non-Governmental Organisation registered at the Ministry of Interior (associations and foundations), (ii) Foreign Non-Governmental Organisation registered with the Ministry of Foreign Affairs.

Cameroon

Registered as a (i) Public Utility Association, (ii) Other Nonprofit Association authorised by the MINATD (iii) Society, (iv) NGOs approved by the MINATD

Canada

Registered as a (i) Charity with the Canada Revenue Agency (CRA), (ii) Nonprofit operating entity with tax exemption, (iii) Federal nonprofit corporation (iv) Provincial Nonprofit.

Organisation registered as a co-operative is not eligible.

Cape Verde

Registered as a (i) Legal Entity (pessoas collectivas) declared of public utility (declaradas de utilidade pública) by the Prime Minister or his/her delegates, (ii) Other Nonprofit Association (associaçõe) registered with the Ministry of Justice.

Cayman Islands

Registered as a (i) Charitable trust, (ii) Association, (iii) Nonprofit Organisation with the General Registry, (iv) Other Nonprofit Organisation.

Central African Republic

Registered as a (i) Non-governmental Organization (organisation non gouvernementale – ONG) approved by the government.

Chad

Registered as a (i) Association, (ii) Non-Governmental Organisation

Chile

Registered as a (i) Nonprofit organisation (including Religious Organisation approved by Ministry of Justice), (ii) Community organisation and neighbourhood councils, (iii) Corporation and Public Benefit Foundation, (iv) Indigenous association and community registered with CONADI.

China

Registered as a (i) Social Association (SA) (社会团体, shehui tuanti), (ii) Social Service Organisation (SSOs) (社会服务机构, shehui fuwu jigou) , (iii) Foundation (基金会,jijinhui), (iv) Charitable Trust (cishan xintuo), (v) Charitable Organisation (cishan jigou), (vi) Religious Organisation.

Christmas Island

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Cocos (Keeling) Islands

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Colombia

Registered as (i) Nonprofit Corporation, (ii) Association, (iii) Foundation or (iv) Religious organisation

Comoros

Registered as an (i) Association

Congo

Registered as a (i) Associations with the Ministry of Interior and Decentralization and registered in a Legal Publication (Journal Officiel)

Cook Islands

Registered as a (i) Incorporated Society with the Registrar of Incorporated Societies, (ii) Charitable International Trust with the Registrar of International Trusts, (iii) the Cook Islands Christian Church, (iv) the Cook Islands Red Cross Society

Costa Rica

Registered as a (i) Tax Deductible Association or other Association; (ii) Tax Deductible Foundation or other Foundation; (3) Civil and Sport Association.

Côte D’Ivoire

Registered as a (i) Association

Croatia

Registered as a (i) Foundation, (ii) Association, (iii) Religious community

Curaçao

Registered as a (i) Foundation

Cyprus

Registered as a: (i) Charitable Organisation (εγκριμένα φιλανθρωπικά ιδρύματα), (ii) Foundation (ιδρυμάτων), (iii) Association and society (σωματείων), (iv) Other Nonprofit Organisation, (v) International non-governmental organisation.

Czech Republic

Registered with the Ministry of Justice as a (i) Association (spolky), (ii) Foundation (nadace), (iii) nonprofit with constituion (ústavy), (iv) endowment funds (nadační fondy), (v) public benefit corporations (obecně prospěšné společnosti), (vi) social service providers (poskytovatelé sociálních služeb) as registered with Ministry of Labour and Social Affairs, or (viii) a religious organisations (církevní organizace) registered with the Ministry of Culture

Democratic Republic of Congo

Registered as a (i) Non-profit Association (association sans but lucratif) (b) Institution of public utility (établissement d’utilité publique), or (iii) Foreign Non-profit Association (association sans but lucratif de droit étranger)

Denmark

Registered as a (i) Association (foreninger), (ii) Foundation (stiftelser), (iii) Institutions (institutioner), (iv) Religious communities (religiøse samfund) or (v) Organisation with tax deductible donations.

Djibouti

Registered as a: (i) Association of public utility (d’utilité publique) by presidential decree, (ii) Other Nonprofit Association operating for public benefit registered in the Journal Officiel de la République de Djibouti, (iii) Nonprofit Foundation, (iv) Nonprofit Cooperative, (v) Nonprofit Non-Governmental Organisation.

Dominica

Registered as a (i) Charity approved by the Order of the Cabinet, (ii) Nonprofit Company; (iii) Trust and Nonprofit organisation with NPO Supervisor.

Dominican Republic

Registered as a (i) Public Benefit Association (Asociaciones de beneficio público o de servicio a terceras personas); (ii) Other Nonprofit Organisation

Ecuador

Registered as a (i) Foundation (fundaciones), (ii) Nonprofit corporation (corporaciones sin fines de lucro), (iii) Religious organization (organizaciones religiosas).

Egypt

Registered as a (i) Association, (ii) Public Benefit Association, (iii) Civil Foundation, (iv) Foreign Non-Governmental Organisation

El Salvador

Registered with one of (i) Public Utility Foundation, (ii) Public Utility Association, (iii) Other Non-Profit Foundation or Association, (iv) Community Development Associations (ADESCOS), (v) Church.

Equatorial Guinea

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Eritrea

Registered as a (i) Non-governmental Organisation with the Ministry of Labour and Human Welfare

Estonia

Registered as a (i) Nonprofits as defined by Tax and Customs Board,(ii) Association, (iii) Foundation, (iv) Religious Association or society.

Eswatini

Registered as a (i) Non-profit Association incorporated as a Company Limited by Guarantee, (ii) Tax Exempt Organisation, (iii) Baphalali Eswatini Red Cross Society.

Ethiopia

Registered as a (i) Charity, (ii) Society, (iii) Foreign Civil Society Organisation

Falkland Islands

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Faroe Islands

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Fiji

Registered as a (i) Charitable Institution for tax deductible donations, (ii) Charitable Trust, (iii) Non-Profit Organisation, (iv) Company limited by guarantee.

Finland

Registered as a (i) Association (rekisteröity yhdistys), (ii) Foundation (säätiöt), (iii) Religious communities (uskonnollinen yhdyskunta).

France

Registered as a: (i) Nonprofit established according to governing law AND registered in French Legal Publication (Journal Officiel des Associations or other).

French Guiana

An overseas department of France – refer to France for the nonprofit definition.

French Polynesia

Part of French territory, please refer to the nonprofit definition for France.

Gabon

Registered as a (i) Public Utility Association, (ii) Association declared with their local prefecture and published in the Official Journal of the Republic of Gabon.

Gambia

Registered as a (i) Non-governmental Organisation (NGO) registered with the NGO Affairs Agency, (ii) Foundation incorporated with the Registrar of Companies, (iii) Associations incorporated with the Registrar of Companies, (iv) Company limited by guarantee incorporated with the Registrar of Companies.

Georgia

Registered as a (i) Charitable Organisation, (ii) Public Association or Organisation, (iii) Non-Entrepreneurial (Non-Commercial) Legal Entities, (iv) Religious Organisation registered as Legal Entities of Public Law (LEPL).

Germany

Registered as a (i) Association (Verein, e.V.), (ii) Foundation (Stiftung), or (iii) Corporations with tax benefits (Such as non-profit company with limited liability – gGmbH or gemeinnützige GmbH; gUG or gemeinnützige Unternehmergesellschaft).

Ghana

Registered as a (i) Charity, (ii) Non-Governmental organisation (NGOs), (iii) Trust, or (iv) Nonprofit Company Limited by Guarantee.

Gibraltar

A non-profit making organisation (also known as a ‘not for profit’ organisation) is the name given to a legal entity that does not accrue money purely for profit or personal gain. Examples of such organisations include: Associations, Clubs, Societies, Charities

Greece

Registered as a (i) Foundation (κοινωφελη ιδρυματα), (ii) Charity association (φιλανθρωπικών σωματείων), (iii) Nonprofit Association, (iv) Civil nonprofit organisation company, (v) Ecclesiastical and Religious Community (εκκλησιαστικές και θρησκευτικές κοινότητες).

Greenland

Part of Danish territory, please refer to the nonprofit definition for Denmark.

Grenada

Registered as a (i) Benevolent Society or Nonprofit Organisation operating for the public benefit (ii) Grenada Red Cross Society, (iii) Religious Organisation.

Guadeloupe

Territory of France – refer to France for the nonprofit definition.

Guam

Part of the United States of America territory, please refer to the definition for United States of America.

Guatemala

Registered as an (i) Civil Association, (ii) Foundation, (iii) Other Nonprofit Legal Entity, (iv) Non-governmental Organisation (Organisations Non-Gouvernementales)

Guernsey

Registered as a (i) Charity with the relevant authorities, (ii) Nonprofit organisations operating for the public benefit.

Guinea

Registered as a (i) Non-governmental Organisation (organisation non gouvernementales – ONG), (ii) Non-profit Association approved by the Ministry of Territorial Administration and Decentralization (MATD), (iii) Religious Organisation approved by the General Secretariat of Religious Affairs and registered with MATD.

Guinea-Bissau

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Guyana

Registered as a (i) Society

Haiti

Registered as an (i) Association, (ii) Foundation, (iii) Other Nonprofit Legal Entity, (iv) Non-governmental Organisation (Organisations Non-Gouvernementales)

Heard & Mcdonald Islands

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Honduras

Registered as a (i) Association (asociaciones) or Civil association (asociaciones civiles), (ii) Foundation (fundaciones), (iii) Non-Governmental Organisation for development (NGOD) (organizaciones no gubernamentales de desarrollo) with tax exemption from the Executive Revenue Directorate

Hong Kong

Every Eligible organisation MUST be tax exempt by the Inland Revenue Department. Registered as a (i) Charitable Institution, (ii) Public trust.

Hungary

Registered as (i) Association (egyesületek), Foundation (alapítványok), and Religious Community recognised as a tax beneficiary, (ii) Nonprofit Organisation(nonprofit gazdasági társaságok), (iii) Religious Community, (iv) Other Nonprofit Association or Foundation.

Iceland

Registered as a (i) Public Benefit Organisation (félög til almannaheilla), (ii) Public Benefit Organisation with cross-border activities (almannaheillafélög yfir landamæri), (iii) Non-governmental organizations ( félagasamtök ), (iv) Private Foundation with an approved charter (sjálfseignastofnanir með staðfesta skipulagsskrá ), (v) Religious and Life review Organization (trúfélög og lífsskoðunarfélög).

India

Every Eligible organisation MUST be registered under the Foreign Contribution Regulations Act. Registered as a (i) Society, (ii) Trust, (iii) Section 8 Company (formerly Section 25).

Indonesia

Registered as a (i) Foundations (yayasan) approved as legal entities by the Ministry of Law and Human Rights, (ii) Incorporated associations (perkumpulan) approved as legal entities by the Ministry of Law and Human Rights, or (iii) Societal organisations (organisasi kemasyarakatan) registered with the Ministry of Home Affairs, provincial governor or local authorities.

Iraq

Registered as a (i) Non-Governmental Organization (NGO) registered under the governing law, (ii) International NGO

Ireland

Registered as (i) Charitable organisation with the Charities Regulatory Authority, (ii) Organisation with charitable tax-exemption status with the Revenue Commissioner, (iii) Tax exempt sports bodies, (iv) Nonprofit Companies limited by guarantee registered with the Companies Registry Office.

Isle Of Man

Registered as a (i) Charity (ii) With Charity Commission

Israel

Registered as a (i) Association (Amuta), (ii) Association with certificate of proper management, (iii) Public Benefit Company (PBC), (iv) Public Benefit Foundation, (v) Public Benefit Foundation with certificate of proper management, (vi) Public institution approved for tax exemptions, (vii) Public Endowment organisation or (viii) Religious endowment.

Italy

Registered as a (i) Association (Associazione), (ii) Foundation (Fondazioni), (iii) Social Cooperative (societa cooperativi), (iv) Nonprofit social utility organisation (Organizzazione non lucrativa di utilità sociale – ONLUS), (v) International NGO (organizzazioni non governativa – ONG) registered with the Ministry of Foreign Affairs and International Cooperation, (vi) Religious organisation (istituzioni religiose), (vii) Other nonprofit organisation.

Jamaica

Registered as a (i) Charitable Organisation under the Charities Act (No. 32-2013)

Japan

Registered as a (i) Public Interest Association (Koueki Shadan Houjin), (ii) Public Interest Foundation (Koeki Zaidan Houjin) authorised by the Public Interest Commission, (iii) Special Nonprofit Corporation, (tokutei hieiri katsudo hojin) certified by the city government or prefectural government, (iii) Social Welfare Corporations approved by the city government, the prefectural government and/or the Ministry of Health, Labour and Welfare, or (iv) General Incorporated Associations.

Jersey

Registered as a (i) Charity by the Jersey Charity Commissioner

Jordan

Registered as a: (i) Society or Foreign Society registered with the Ministry of Social Development, (ii) Organisation eligible to receive tax- deductible donations pursuant to Article 10(B) of the Income Tax Law, (iii) Nonprofit Company registered with the Ministry of Industry & Trade (iv) Other Legal Organisations established by special law.

Kazakhstan

Registered as (i) a non-commercial organizations (NCOs) registered with the Ministry of Justice (as well as its territorial divisions) AND established as (a) Private Institution, (b) Public Association, (c) Foundation, (d) Religious Association, (e) Charitable Organisation.

Kenya

Registered as (i) Non‐governmental organisation registered (or exempt from registration) with the NGO Coordination Board, (ii) Company Limited by Guarantee registered with the Registrar of Companies, (iii) Nonprofit Society registered (or exempt from registration) with the Registrar of Societies, (iv) Trust registered with the Ministry of Lands and Physical Planning, (v) Community‐based organisation registered with the Government.

Kiribati

Registered as (i) Society with the Registrar of Incorporated Societies, (ii) Registered religious organisation

Korea

Registered as a (i) Public Benefit Organisation eligible to receive tax deductible donations, (ii) Nonprofit Private Organisation eligible for donations, (iii) Other Nonprofit, Non-Governmental organisation.

Kosovo

Registered as a (i) Association (Shoqata), (ii) Foundation (Fondacioni), (iii) Institute (Instituti), (iv) Foreign branch of Non-Governmental Organisation

Kuwait

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Kyrgyzstan

Registered with Ministry of Justice as a (i) Social association (Коомдук бирикме), (ii) Foundation (Фонд), (iii) Institution (Мекеме), (iv) Association of legal entities, (v) Community-based Organization, (vi) Other noncommercial Organisation

Laos

Registered as a (i) International Non-Governmental Organization (INGO), (ii)Non-profit Association

Latvia

Registered as a (i) Public Benefit Organisation (sabiedriskā labuma organizācijas), (ii) Association (biedrību), (iii) Foundation (nodibinājumu), (iv) Religious organization.

Lebanon

Registered as a (i) Public Utility Organisation with a degree by Council of Ministers; (ii) Association registered with the Ministry of Interior and Municipalities, or the Ministry of Social Affairs; or the Ministry of Youth and Sports (جمعيات خيرية أو اجتماعية أو ثقافية أو رياضية معترف بها رسميا).

Lesotho

Registered as a (i) Non-profit companies with the Registrar of Companies, (ii) Society with the Registrar General of Societies and operate on a non-profit basis for the public benefit.

Liberia

Registered as a (i) Nonprofit organisation operating for Public Benefit, (ii) Charitable Private Organisation

Libya

Registered as a (i) Association, (ii) Non-governmental Organisation, (iii) Civil Society Organisation

Liechtenstein

Registered as a (i) Tax exempt legal entity (juristische Person) pursuant to Article 4(2) of the Tax Act, (ii) Public Benefit foundation (gemeinnützige Stiftung), (iii) Association (Verein), (iv) Trust (Treuhänderschaft)

Lithuania

Registered as a (i) Charity, (ii) Sponsorship fund, (iii) Organization with beneficiary status, (iv) Public institution, (v) Association (including Bendrija), (vi) Religious organization.

Luxembourg

Registered as a (i) Public Benefit Organisation, (ii) Non-profit Association (Association sans but lucratif (ASBL), (iii) Foundation (Fondation d’ utilité publique).

Macao

Registered as a (i) Association (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.

Madagascar

Registered as a (i) Non-Governmental Organisation with the regional Bipartite Committee; (ii) Tax Exempt Organisation; (iii) Organisation eligible for tax-deductible contributions; (iv) Public Benefit Association; (v) Public Benefit Foundation, (vi) Religious Association.

Malawi

Registered as a (i) Community-based Organisation, (ii) Non-governmental Organisation (NGO) registered under the Trustees Incorporation Act or the Companies Act, (iii) Non-governmental organisation (NGO) with the Council for NGOs in Malawi (CONGOMA)

Malaysia

Registered as a (i) Non-Governmental Organisation and Institution eligible for tax deductible gift, (ii) Charitable Trust, (iii) Youth Society, (iv) Nonprofit Society, (v) Nonprofit Company limited by guarantee, (vi) Islamic Trust Endowment, (vii) Mosque.

Maldives

Registered as a (i) Charitable Organisation: (a) Government agencies and State institutions, (b) Public hospitals, (c) Public schools (d) Island Councils (e) from the list in the registry part below; (ii) Association; (iii) Public Institution; (iv) Nonprofit Body

Mali

Registered as a (i) Public Utility Association (association reconnues d’utilité publique) or Declared Association (association déclarées) with the Ministry of Territorial Administration or state/district authorities and pursuing public benefit activities, (ii) Religious Association or congregations (associations cultuelles et congrégations religieuses) registered with the Ministry of Territorial Administration.

Malta

Registered with one of: (i) Tax-exempt Philanthropic Organisation or Nonprofit Club, (ii) Voluntary organisation (VO).

Marshall Islands

Registered as a (i) Nonprofit Entity tax exempt according to the Income Tax Act.

Martinique

Part of French territory, please check the definition for France.

Mauritania

Registered as an Association recognised by the Ministry of Interior (a) on a non-profit basis for the public benefit; (b) as of public utility.

Mauritius

Registered as a (i) Charitable Institution approved by the Mauritius Revenue Authority (MRA), (ii) Charitable Trust, (iii) Charitable Foundation, (iv) Association, (v) Other Non-profit Organisation.

Mayotte

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Mexico

Registered as a (i) Authorised Donee, (ii) CLUNI Organisation, (iii) Other Private Charitable or Assistance Organisation operating not for profit, (iv) Religious Association.

Micronesia

Registered as a (i) Nonprofit Organisation established by Charter from the President, (ii) Nonprofit Organisation designated through appropriate executive order, (iii) International organisation

Moldova

Registered as a (i) Nonprofit Organisation including Public Association and Foundation, (ii) Local Action Group (LAG).

Monaco

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Mongolia

Registered as a (i) Public benefit Non-governmental Foundation, (ii) Public benefit Non-governmental Association, (iii) Religious Organisation with the General Authority for State Registration and/or with local or provincial authorities.

Montenegro

Registered as a (i) Foreign NGO (Strane NVO), (ii) Foundation (Fondacije), (iii) Association (Udruzenja), (iv) Religious Communities

Montserrat

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Morocco

Registered as a (i) Public Benefit Association, (ii) Other Nonprofit Association operating for public benefit

Mozambique

Registered as a (i) Non-governmental Organisation (organizações não- governamentais) with the Ministry of Justice including a. Association (associaçõen), (ii) International NGO with the Ministry of Foreign Affairs and Cooperation.

Myanmar

Registered as a (i) Association, (ii) Company Limited by Guarantee, (iii) Other Nongovernmental Organisation, (iv) Religious Organisation.

Namibia

Registered as a (i) Voluntary Association, (ii) Trust with the Master of the High Court, or (iii) Section 21 Company (“company not for gain”) with the Companies Registration Office, (iv) Organisation approved by the Minister of Finance

Nauru

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Nepal

Registered as a (i) Social Organisation approved by the Social Welfare Council (SWC), (ii) Nongovernmental Organisation granted tax exemption by the Inland Revenue Department, (iii) Association or Organisation (संस्थाहरु) not distributing profits operating on a nonprofit basis for the public benefit with the relevant authority.

Netherlands

Registered as a (i) Nonprofit Association (Verenigingen), (ii) Nonprofit Foundation (Stichtingen), (iii) Association or Foundation with public benefit organisation status (Algemeen Nut Beogende Instelling – ANBI), (iv) Church and other Religious Organisation (kerkgenootschappen en hun zelfstandige onderdelen).

New Caledonia

Registered as a: (i) Nonprofit established according to governing law AND registered in New Caledonia (Nouvelle-Caledonie) Legal Publication (Journal Officiel de la Nouevelle-Caledonie Associations or other).

New Zealand

Registered as a (i) Charity with NZ Charities Services, (ii) Nonprofit with tax-exemption status with the Inland Revenue or (iii) Donee Organisation.

Nicaragua

Registered as a (i) Civil Association (asociaciones civiles), (ii) Foundation (fundaciones), (iii) Federations (federaciones), (iv) Confederations (confederaciones)

Niger

Registered as a (i) Association, (ii) Non-governmental Organisation, (iii) International Nonprofit Organisations

Nigeria

Registered as a (i) Nonprofit eligible for tax deductible donations, (ii) Association with incorporated trustees of a corporate body, or (iii) Company limited by guarantee operating not for profit.

Niue

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

North Macedonia

Registered as a (i) Public Interest Organisation, (ii) Citizens’ Association or other Nonprofit Association, (iii) Nonprofit Foundation, (iv) Religious Organisation.

Northern Mariana Islands

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Norway

Registered as a (i) Nonprofit Company (selskaper), (ii) Foundation (Stiftelser), (iii) Association (Sammenslutninger), (iv) Religious Community (livssynssamfunn), (v) Organisation eligible to receive tax-deductible donations.

Oman

Registered Nonprofit organisation as a (i) Public Benefit Association, (ii) Other Association including Omani Women Associations, (iv) Sports Club and Social Club.

Pakistan

Registered as a (i) Nonprofit Organisation (such as Charity or Trust for public benefit), (ii) Association with charitable purpose (Section 42 Companies), (iii) Society, (iv) Voluntary Social Welfare Agency, (v) International Non-governmental Organization (INGOs).

Palau

Registered as a (i) Nonprofit organisation with EIN and a valid Palau Social Security Number

Palestine Authority

Registered as a (i) Charitable Association, (ii) Civil Organisation registered with the Ministry of Interior

Panama

Registered as a (i) Religious associations, (ii) Public Interest Associations according to the Executive Decree 600 of 2005, (iii) Nonprofit Private Interest Associations under the Executive Decree 524 of 2005, (iv) Private Interest Foundations regulated by Law 25 of 1995.

Papua New Guinea

Registered as a (i) Charitable Organisation approved by the Commissioner General of the Internal Revenue Commission; (ii) Non-profit Company licensed with the Minister of Finance; (iii) Nonprofit Association operating for public benefit.

Paraguay

Registered as a (i) Public Benefit Organization, (ii) Foundation, (iii) Religious Organisation

Peru

Registered as a (i) Association, (ii) Foundation, (iii) Committee, (iv) Organisation approved for tax deductible donations.

Philippines

Registered as a (i) Donee Institution, (ii) Other Non-stock corporation operating not for profit.

Pitcairn Islands

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Poland

Registered as a (i) Association (stowarzyszenie), (ii) Foundation (fundacja), (iii) Public Benefit organisation (organizacjami pożytku publicznego), (iv) Religious organisation (organizacja religijna).

Portugal

Registered as a (i) Legal Entity of Public Utility; (2) Private Institution of Social Solidarity, (iii) Non‐Governmental Organisation, (iv) Religious Organisation, (v) Non‐governmental Development Cooperation Organisation.

Puerto Rico

Part of the United States of America territory, please refer to the nonprofit definition for United States of America.

Qatar

Registered as a (i) Charitable associations and foundations registered with the RACA, (ii) private foundations for the public benefit, (iii) other associations and nonprofit organizations registered with the MADLSA, (iv) sports clubs registered with the Ministry of Culture of Sports, (v) religious organizations and awqaf registered with the Ministry of Awqaf and Islamic Affairs.

Réunion

Part of French territory, please refer to the nonprofit definition for France.

Romania

Registered as a (i) Association, (ii) Foundation, (iii) Federation, (iv) Religious organisation. All organisations must be operating on a nonprofit basis.

Russia

Registered as a (i) Non‐commercial Organisation (includes Public Association, Association, Union, Foundation, Non-commercial Partnership, Other) (ii) International Noncommercial Organisation.

Rwanda

Registered as a (i) Non governmental organisation for general interest, (ii) International non-governmental organisations, (iii) Faith-based Organisation (FBO)

Saba

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Saint Barthélemy

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Saint Christopher and Nevis

Registered as a (i) Non-governmental Organisation registered under the governing law, (ii) Foundation, (iii) Association

Saint Lucia

Registered as a (i) Nonprofit organisation, (II) Company limited by guarantee with the Registry of Companies and Intellectual Property (ROCIP), (iii) Charitable International Trusts according to International Trusts Act

Saint Martin

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Saint Pierre And Miquelon

Part of French territory, please refer to the nonprofit definition for France.

Saint Vincent And The Grenadines

Registered as a (i) Nonprofit Company according to Section 326 of the Companies Act (No. 8 of 1994), (ii) Nonprofit Company with the Registrar of Companies pursuant to Section 341 of the Companies Act operating for public benefit, (iii) Company Limited by Guarantee, (iv) International Trust, (v) Friendly Societies, (vi) Cooperative Societies

Samoa

Registered as a (i) Incorporated Society with the Registrar of Incorporated Societies, (ii) Community based organisation (CBOs), (iii) Charitable Trust or Charitable Society according to the Charitable Trusts Act 1965, (iv) Other Nonprofit Organisation created by special legislation operating for the public benefit.

San Marino

Registered as an (i) Association, (ii) Foundation

São Tomé And Príncipe

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Saudi Arabia

Registered as a (i) Public Benefit Association (جمعيات النفع العام), (ii) Other الجمعيات (iii)Association (هلية) (iv) Foundation (المؤسسات اهلية), (v) Religious Organisation (المنظمات اسمية), (vi) (اوقاف العامة )Awqaf (Public Islamic Trust Endowment

Senegal

Registered as a (i) Nongovernmental Organisation approved by the Ministry of Interior, (ii) Public Utility Association by the Ministry of Interior; (iii) Public Utility Foundation by the Ministry of Economy and Finance, (iv) Nonprofit Association declared with the Ministry of Interior

Serbia

Registered as a (i) Organisation eligible to receive tax-deductible contributions (Article 15 of the Corporate Profit Tax Law), (ii) Foundation, (iii) Association, (iv) Endowment, (v) Other Nonprofit Organisation.

Seychelles

Registered as a (i) Association with the Registrar of Associations, (ii) Foundations with the Seychelles International Business Authority, (iii) Red Cross Society of Seychelles.

Sierra Leone

Registered as a (i) Nongovernmental Tax Exempt Organisation with the Commissioner General of the National Revenue Authority, (ii) Non-governmental Organisation with the Ministry of Finance and Economic Development (MoFED), (iii) Companies limited by guarantee according to Section 22 of the Companies Act and registered with the Office of the Administrator and Registrar-General; (iv) Community-based Organisation (CBOs) with the Ministry of Social Welfare, Gender and Children’s Affairs or relevant local government, (v) International Non-governmental Organisation.

Singapore

Registered as a (i) Institutions of a Public Character (IPCs), (ii) Charity, (iii) Other Organisation operating on a nonprofit basis for the public benefit, (iv) Charitable Trust registered as a corporate body, (v) Society, (vi) Companies limited by guarantee.

Sint Eustatius

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Sint Maarten

Registered as an (i) Tax Exempt Public Benefit Organisation or Institution, (ii) Nonprofit Association (verenigingen), (iii) Nonprofit Foundation (stichtingen), (iv) Church or Other Religious Organisation (kerkgenootschappen en hun zelfstandige onderdelen).

Slovakia

Registered as a (i) Non-profit Organisation, (ii) Foundation, (iii) Non-Investment Investment Fund, (iv) Civil Association , (v) Slovak Red Cross, (vi) Church, Religious Society and Other Religious organisation, (vii) Organisations with an international element.

Slovenia

Registered as a (i) Association, (ii) Foundation, (iii ) Private Institute licensed to engage in public benefit services, (iv) Religious community registered with the Ministry of Culture.

Solomon Islands

Registered as a (i) Charitable trust registered with the Registrar of Companies, (ii) Cooperative Society, (iii) Tax exempt organisation according to Section 16(1) of the Income Tax Act, (iv) Other Non-profit Organisation for public benefit

Somalia

Registered as a (i) Local Non-Governmental Organisation registered under governing law, (ii) International Non-Governmental Organisation, (iii) Somaliland Non-Governmental Organisation

South Africa

Registered as a (i) Registered Section 18A Non-Profit Organisation, (ii) Public Benefit Organisation, (iii) Nonprofit Organisation, (iv) Nonprofit Company operating on a non-profit basis for the public benefit, (v) Nonprofit Trust.

South Georgia & South Sandwich Islands

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

South Sudan

Registered as a (i) Nongovernmental Organisation, (ii) CBO, (iii) Civil Society Organisation, (iv) Society, (iv) Association.

Spain

Registered as a (i) Association, (ii) Foundation, (iii) Social Initiative Cooperative, (iv) Other Nonprofit Entity such as sports club, federation or professional association, (v) Public Utility Organisation or (vi) Religious organisation.

Sri Lanka

Registered as a (i) Non-Governmental Organisation, (ii) Charitable Institution approved for tax deductible donations, (iii) Charitable Trust, (iv) Mosques or Wakf, (v) Religious Trust, (vi) Nonprofit Companies limited by Guarantee operating for the public benefit.

St Helena, Ascension Tristan Da Cunha

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Suriname

Registered as a (i) Nonprofit Foundation

Svalbard

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Swaziland

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Sweden

Registered as a (i) Nonprofit Association (Ideella föreningar), (ii) Foundation (Stiftelser), (iii) Faith Community.

Switzerland

Registered as a (i) Association in the Swiss Civil Code, (ii) Foundation (Stiftung) in the Swiss Civil Code or (iii) Tax Exempt organisation.

Taiwan

Registered as a (i) Social Association, (ii) Public Endowed Foundation.

Tajikistan

Registered as a (i) Public Association, (ii) Public Foundation or Organisation, (iii) Consumer Cooperative, (iv) Religious organisation, (v) Other Nonprofit Institutions or Union

Tanzania

Registered as a (i) Charitable organisation approved for tax deductible donations, (ii) Non-governmental organisation, (iii) Religious organisation.

Thailand

Registered as a (i) Tax exempt organisation, (ii) Public Benefit Organisation, (iii) Foundation, (iv) Association, (v) Foreign Non-governmental Organisation.

Timor-Leste

Registered with the National Directorate of Registries and Notarial Services as: (i) Associations (Associações), (ii) Foundations (fundações), (iii) Foreign legal bodies (pessoas colectivas estrangeiras) registered as Non-Governmental Organizations (NGOs) (Organizações Não Governamentais – ONGs)

Togo

Registered as a (i) Development Non-Governmental Organisation, (ii) International Development Non-Governmental Organisation, (iii) Associations operating on a nonprofit basis for the public benefit, (iv) Religious Organisation

Tokelau

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Tonga

Registered as a (i) Tax exempt Organisation granted by His Majesty in Council pursuant to Section 11(f) of the Income Tax Act, (ii) Charitable Trust, (iii) Incorporated societies with the Registrar of Incorporated Societies, (iv) Other Nonprofit Organisation established by special legislation

Trinidad And Tobago

Registered as a (i) Charitable Organisation, (ii) Nonprofit Organisation with the Registrar General, (iii) Nonprofit Organisation incorporated under the Companies Act, (iv) Society

Tunisia

Registered as a (i) Association, (ii) Networks of associations, (iii) Foreign Nonprofit Organization. All of the organisations must be nonprofit for public benefit.

Turkey

Registered as a (i) Foundation, (ii) Foundation with tax exempt status, (iii) Associations, (iv) Social cooperatives operating on a nonprofit basis for the public benefit.

Turkmenistan

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Turks And Caicos Islands

Registered as (i) a NPO in the NPO Register maintained by the NPO Supervisor (Financial Services Commission) or (ii) a non-profit company incorporated and/or registered with the Registrar of Companies pursuant to Part IVA of the Companies Ordinance, as amended.

Tuvalu

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

U.S. Virgin Islands

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Uganda

Registered as a (i) Non-governmental organisation with the National Bureau of NGOs, (ii) Trust and Foundation with the National Bureau of NGOs, (iii) Community Based Organisation with the local government

Ukraine

Registered with one of (i)Charitable organisation, (ii) Public Association, (iii) Religious Organisation, (iv) International Nonprofit Organisation.

United Arab Emirates

Registered as a (i) Nongovernmental Organisation; (ii) Public Benefit Organisations registered with Ministry of Social Affairs, (iii) Public Benefit Organisation registered with either (a)the Islamic Affairs and Charitable Activities Department (IACAD) (دائرة الشؤون الإسلامية والعمل الخيري) , (b) Dubai International Financial Centre (DIFC) (مركز دبي المالي العالمي), (c) International Humanitarian City (IHC) ( المدینة العالمیة للخدمات الإنسانیة ); (d) the Community Development Authority (CDA) (هيئة تنمية المجتمع ) or (e) Abu Dhabi Global Market (ADGM) (سوق أبو ظبي العالمي); (iii) Other Organisation or Entity operating on nonprofit basis for public benefit.

United Kingdom

Registered with a (i) England and Wales: Charity Commission, (ii) Northern Ireland: NICC, (iii) Scotland: OSCR, (iv) for tax exemption with HMRC as a charity, (v) exempt charities; (vi) churches.

United States of America

Registered with (i) IRS as exempt from federal income tax under Section 501(c)(3) of the US Internal Revenue Code.

Group exempt organizations must supply their own EIN, and documentation showing their group exemption number to be eligible.

Uruguay

Registered as a (i) Civil Association, (ii) Foundation, (iii) Organisation eligible to receive tax deductible donations

US Outlying Islands

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Uzbekistan

Registered as a (i) Public association, (ii) Public fund, (iii) Institution, (iv) Other lawful forms provided by legal acts.

Vanuatu

Registered as a (i) Charitable Association, (ii) Public Foundation, (iii) Company limited by guarantee with the Vanuatu Financial Services Commission.

Vatican City

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Venezuela

Registered as a (i) Tax exempt organisation (charitable, social assistance, or other nonprofit institutions), (ii) Civil association, (iii) Foundation.

Vietnam

Registered as a (i) Private Social Relief Establishment (SRE), (ii) Charitable Fund and Social Fund, (iii) International NGO (INGO), (iv) Association, (v) Religious organisation, (vi) Scientific and Technological Organisation (STO), (vii) Other nonprofit organisation.

Virgin Island, U.S.

Part of the United States of America territory, please check the definition for United States of America.

Wallis And Futuna

Part of French territory, please refer to the nonprofit definition for France.

Western Sahara

Organisation must be registered with local regulator as a nonprofit entity operating for the public good, and hold legal documentation of proof, such as NPO certificate

Yemen

Registered as a (i) Non-governmental organisation (NGOs), (ii) Civil Society Organisations (CSO), (iii) Association, (iv) Foundation

Zambia

Registered as (i) Public Benefit Organisation (ii) Nongovernmental Organisation, (iii) Company Limited by Guarantee, (iv) Society

Zimbabwe

Registered as a (i) Private Voluntary Organisation, (ii) Nonprofit Trust, (iii) Nonprofit Companies limited by guarantee, (iv) Religious group, (v) International Private Voluntary Organisation