Equivalency determination is a good faith determination that a foreign organization is the equivalent of a U.S. public charity, operating foundation or foreign government. To make this determination, a qualified reviewer collects and analyzes detailed information about a foreign organization’s operations and finances (when required) and, based upon this information, may make a determination that the organization is equivalent to a U.S. public charity. (need to change since taken straight from NGO source website – do we need to cite?)