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GlobalGiving also administers grant programs independently from the Website.ġ.2 These legal terms and conditions, in addition to any other terms and conditions applicable govern the use of the Services (“Terms of Service”) by the non-profit organisations (together referred to as the “Nonprofits” and each individually as a “Nonprofit”) that are registered as Registered Users with GlobalGiving (as defined in clause 2.2 below). GGF and GGUK operate an online donation service website (“Website”) providing various services (“Services”), including the collection and processing of donations received (the “Donations”) from individual donors (the “Donors”), managing the collection of gift aid (“Gift Aid”) from the UK’s Revenue & Customs (“HMRC”) on relevant Donations, and transferring Donations and Gift Aid to different non-profit organisations.
#Judicial consent not for profit transfer new york registration#
Div., No.1.1 GlobalGiving Foundation is a 501(c)(3) organisation registered in Washington DC with EIN number 30-0108263 and has its registered office at 1 Thomas Circle NW, Suite 800, Washington, DC 20005, USA (“GGF”) and GlobalGiving UK is a company limited by guarantee in England and Wales under registration number 05824642, has its registered office at 10 Queen Street Place, London, EC4R 1BE, United Kingdom and is a registered charity with registration number 1122823 (“GGUK”, and together with GGF, “GlobalGiving” or "GG" or “us” or “we”).
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Trenton Business Assistance Corporation v. Accordingly, the Court reversed the decision of the lower court finding the failure to afford this tax exemption to a New Jersey not-for-profit violated the Equal Protection and Commerce Clause. The Supreme Court determined that the taxpayer failed to demonstrate that there was no “rational basis” for the New York Legislature’s determination to limit the availability of the mortgage recording tax exemption only to entities incorporated under New York’s not-for-profit corporation statute concerning local development corporations that the taxpayer, as a general New Jersey not-for-profit corporation, failed to demonstrate that its exclusion from the tax exemption was based solely on its incorporation in New Jersey and not on its nonconforming business structure or that there was any discriminatory treatment between it and a New York not-for-profit that did not otherwise meet the requirements of the special non-profit local development corporation rules. The taxpayer was a non-for-profit corporation incorporated in New Jersey and sought a declaratory judgment that the exemption only available to New York corporations was unconstitutional. New York imposes a mortgage recording tax on each mortgage of real property situated in New York and also provides an exemption from taxing the income and operations of not-for-profit local development corporations incorporated in New York. The New York Supreme Court, Appellate Division, ruled that a tax exemption that applied to New York special non-profit local development corporations only did not violate the equal protection clause or commerce clause of the US Constitution.