Legal considerations
Legal Ownership
A new DSS site needs to determine clearly who in the Institutional host constitutes the final authority for all management issues concerning the DSS site.  i.e. who is the employer of the site leader, and who is the institutional owner of capital equipment used by the site.  This should be a legally constituted body with permission to conduct such work in the country.
Legal Status
The DSS hosting institution must have legal status to operate, i.e. it must be registered.  This status determines its ability to solicit and receive funds from both public and private donors/partners/funders, especially from international sources.
It is necessary to check regulations for registration and tax obligations.  These depend on the status applied for.  Some DSS host institutions are non-governmental organizations, universities, or Ministries of Health, etc.
Sometimes South-based institutions need to register as a charity organization in order to qualify for funding by certain foundations, especially private US foundations.  For the latter, the following is required:
  • Complete and submit a US Internal Revenue Service (IRS) Form 1023 available at http://www.irs.gov
  • Based on review done by the IRS, acquire 501(c)(3) status
  • Complete and submit Form 990 annually in order to retain the 501(c)(3) status.
You should also continue to monitor tax obligations and ensure adherence to annual reporting requirements.