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SAMPLE - DRAFT FOR COUNSEL REVIEW. Not yet executed by JIL Sovereign Technologies, Inc. or binding on any party.
501(c)(3) Templates

Equivalency Determination Affidavit

Template for non-US grantees seeking US foundation grants; IRS Rev. Proc. 92-94.

Effective: 2026-05-04Last updated: 2026-05-04Version 1.0 (sample)

1. Purpose

This template Equivalency Determination Affidavit is intended for use by non-US Grantees seeking grants from US Foundations under Internal Revenue Procedure 92-94 and Section 4945 of the Internal Revenue Code. The document is a template; counsel should adapt it to the specific Grantee's circumstances.

2. Required Components

  1. Identification of the Grantee and the qualified tax practitioner preparing the affidavit.
  2. Statement that the Grantee is the equivalent of a US public charity under IRC § 509(a)(1), (2), or (3).
  3. Description of the Grantee's organizing documents, governing body, and operations.
  4. Detail of the public-support test calculation (or equivalent) demonstrating reliance on broad public support.
  5. Statement that the Grantee is not a private foundation.
  6. Statement of compliance with IRC § 4945 prohibitions on lobbying, political campaign activity, and grants to individuals without certain conditions.
  7. Sworn or under-penalty-of-perjury attestation by the qualified tax practitioner.
  8. Effective date and currency (typically refreshed every 24 months).

3. Use

A current ED Affidavit on file with the Foundation, in the form provided here or as adapted by counsel, satisfies the Verdict Engine's EQU-005 (ED Affidavit) and EQU-007 (historical ED) checks for non-US Grantees applying to US Foundations.