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International Association for Near Death Studies Inc

EIN 06-1050150 · Durham, NC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood86 out of 100GovernanceStrong91 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

1. Provide reliable information on near-death experiences (NDEs) to caregivers, experiencers, and the public;2. Encourage interest in research and professional applications;3. Facilitate support for near-death experiencers.

Income
$470,449
Spending
$430,079
Spent on programs
65%
Reserves
8.6 months of spending
Largest source of income
fees for its services, 72%
Employees
10
Volunteers
735
Highest pay
$59,176, business manage

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 86 out of 100. Higher than 65% of charities in its peer group (environment, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 8.6 months of spending.

  • Debt

    20 of 20

    It owes 13% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 9% of income.

  • Income trend

    15 of 15

    Income rose 28% on the year before.

  • Spending floor

    8 of 15

    65% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 91 out of 100. Higher than 71% of charities in its peer group (environment, $250k to $1m).

  • Independent board

    25 of 25

    9 of 10 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $125,768 spent. 1. Provide reliable information on near-death experiences (NDEs) to caregivers, experiencers, and the public- Host and maintain comprehensive NDE websites and www.iands.org and www.near-death.com- Publish the quarterly newsletter Vital Signs for members- Work with media around the world on questions about NDEs- Sponsor an annual North American conference on near-death experiences- Develop and present continuing education programs on near-death experiences- Publish NDE accounts online for the public- Send out a selected NDE account monthly to members with commentary- Develop and promote educational materials and training videos for healthcare professionals about NDEs
  2. $97,819 spent. 2. Encourage interest in research and professional applications;- Publish the peer-reviewed academic Journal of Near-Death Studies 3 times a year- Sponsor an annual North American conference on near-death experiences- Publish an indexed bibliography to the periodical literature on near-death and related experiences- Maintain an archive for referenced articles and provide copies to researchers on request- Collect and archive NDE accounts and allow access for researchers to NDE data- Create and administer an NDE Research Fund- Manage a program of small grants to encourage scholarly NDE research
  3. $55,897 spent. 3. Facilitate support for near-death experiencers.- Organize support groups (Friends of IANDS) for NDErs in North America and internationally; North American Affiliated Groups: 53; International Groups: 20- Organize online support groups (ISGO, IANDS Sharing Groups Online) including online presentations and workshops on NDEs- Conduct an annual seminar for IANDS support group leaders- Respond to telephone calls and emails fro near-death experiencers- Hold an annual retreat for near - death experiencers- Sponsor an annual North American conference on near-death experiences

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 2014.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.