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International Bureau of Fiscal Documentation

EIN 98-0030624 · Netherlands

Public records raise at least one point you should look into before giving.

LegitimacyCautionRegistration and standingFinancial healthGood76 out of 100GovernanceGood78 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE PRIMARY MISSION OF THE IBFD IS TO PROVIDE RESEARCH AND INFORMATION TO THE PUBLIC ON INTERNATIONAL TAXATION, INCLUDING TAX LEGISLATION, REGULATIONS, TAX TREATIES AND RELATED COMMENTARY AND ANALYSIS.

Income
$42.0 million
Spending
$43.2 million
Spent on programs
87%
Reserves
7.6 months of spending
Largest source of income
fees for its services, 96%
Employees
0
Volunteers
10
Highest pay
$341,551, chief consulting officer

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: 76 out of 100.

  • Reserves

    28 of 35

    Spendable reserves would cover 7.6 months of spending.

  • Debt

    10 of 20

    It owes 48% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 3% of income.

  • Income trend

    15 of 15

    Income rose 10% on the year before.

  • Spending floor

    15 of 15

    87% of spending went to programs.

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

Governance

Good: 78 out of 100.

  • Independent board

    25 of 25

    10 of 10 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no 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

    15 of 15

    Its accounts were audited 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 (1)
  1. $37.4 million spent. TTHE IBFD IS A PRIVATE RESEARCH FOUNDATION LOCATED IN AMSTERDAM, THE NETHERLANDS. THE IBFD IS DEDICATED TO PROVIDING THOROUGH, COMPLETE, AND DETAILED INFORMATION ON INTERNATIONAL TAXATION THROUGH THE COLLECTION AND DISSEMINATION OF SOURCE DOCUMENTS, DATA, TABLES, COMMENTARY AND ANALYSIS OF NATIONAL TAX LEGISLATION, TAX REGULATIONS, TAX CASES, TAX TREATIES, AND TAX SYSTEMS OF COUNTRIES LOCATED THROUGHOUT THE WORLD. THE INFORMATION IS MADE AVAILABLE TO THE PUBLIC PRIMARILY THROUGH A WEB-BASED RESEARCH PLATFORM. THE IBFD ALSO PUBLISHES PROFESSIONAL LEVEL BOOKS, TREATISES, AND JOURNALS IN PRINT FORM, ALTHOUGH THIS REPRESENTS A MINOR PORTION OF IBFD REVENUE. THE WEBSITE OF THE IBFD IS www.ibfd.org. THE PRIMARY USERS OF IBFD INFORMATION ARE ACCOUNTING FIRMS, LAW FIRMS, GOVERNMENTS, UNIVERSITIES, TAX ADVISORS AND TAXPAYERS IN COUNTRIES THROUGHOUT THE WORLD. IT IS THE GOAL OF THE IBFD TO PROVIDE INFORMATION AND ANALYSIS ON A FULLY INDEPENDENT, NEUTRAL, AND NON-PARTISAN BASIS FOR BOTH GOVERNMENTS, TAX ADVISORS, AND TAXPAYERS. THE RESEARCH STAFF OF THE IBFD IS COMPRISED OF ATTORNEYS, ACCOUNTANTS, ECONOMISTS AND OTHER PROFESSIONALS WITH EXPERTISE AND EXPERIENCE IN INTERNATIONAL TAXATION. THROUGH ITS TAX SERVICES DEPARTMENT, THE IBFD ENGAGES IN TAX TRAINING COURSES FOR TAX PROFESSIONALS AND TAX ADMINISTRATIONS AND IN TAX RESEARCH AND CONSULTANCY PROJECTS FOR GOVERNMENTAL AGENCIES AND DEPARTMENTS, INCLUDING THE OECD. THROUGH ITS ACADEMIC DEPARTMENT, THE IBFD PROVIDES SPEAKERS FOR INTERNATIONAL TAX CONFERENCES AND HOSTS VISITING POST-DOCTORATE FELLOWSHIP OPPORTUNITIES FOR UNIVERSITY PROFESSORS AND OTHER ACADEMICS CONDUCTING RESEARCH IN INTERNATIONAL TAXATION. THE IBFD MAINTAINS A TAX LIBRARY WHICH IS OPEN TO THE PUBLIC, INCLUDING LL.M. STUDENTS FROM UNIVERSITIES IN THE NETHERLANDS AND OTHER ACADEMIC INSTITUTIONS AND RESEARCHERS. THE IBFD BELIEVES THAT IT MAINTAINS THE LARGEST COLLECTION OF BOOKS AND MATERIALS ON INTERNATIONAL TAXATION THAT IS AVAILABLE. THE IBFD IS THE SPONSOR AND HOST RESIDENT OF THE INTERNATIONAL ASSOCIATION OF TAX JUDGES (IATJ), A VOLUNTARY ASSOCIATION OF JUDGES WHO ARE MEMBERS OF NATIONAL TAX COURTS. THE IATJ ACTS AS A FORUM FOR TAX JUDGES THROUGHOUT THE WORLD TO SHARE INFORMATION, KNOWLEDGE, AND EXCHANGE OF VIEWS. THE IATJ'S MEMBERSHIP IS COMPOSED OF MORE THAN 150 JUDGES REPRESENTING AFRICA, ASIA, AUSTRALIA, EUROPE, NORTH, AND SOUTH AMERICA, AND INCLUDES TAX JUDGES IN THE UNITED STATES.

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? Caution.

    The IRS master file records contributions to this 501(c)(3) charitable organization as not deductible.

    Source: Exempt Organizations Business Master File, 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 July 1975.

    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.

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