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    const data = {"transcripts":[{"name":"captions","cues":[{"start":290,"text":"Good afternoon, everyone. "},{"start":1715,"text":"I’m Zac Weber and I’m a Contracting Officer in PCU. "},{"start":5905,"text":"I’m going to talk to you today about two connected topics: "},{"start":9075,"text":"charitability and benefit. "},{"start":11715,"text":"As you may already know, the Internal Revenue Service—"},{"start":14995,"text":"or IRS—requires that non-profit organizations"},{"start":18215,"text":"engage in charitable activities. "},{"start":21355,"text":"But what are charitable activities?"},{"start":24015,"text":"They provide a benefit to the field, people,"},{"start":26405,"text":"the world at large, etc.  "},{"start":28825,"text":"They are outward facing. "},{"start":30705,"text":"They meet the standards of the IRS, "},{"start":33335,"text":"and they should align with each entity’s "},{"start":35075,"text":"tax-exemption statuses. "},{"start":36505,"text":"Some of the most relevant charitable purposes "},{"start":38675,"text":"to Open Society’s mission are: advancement of education"},{"start":41955,"text":"or science, eliminating prejudice"},{"start":44295,"text":"and discrimination, protecting"},{"start":46515,"text":"and preserving the natural environment, defending human"},{"start":49575,"text":"and civil rights (if already secured by law)."},{"start":53535,"text":"This is very important, "},{"start":55045,"text":"so if you’re unsure if a programmatic contract is"},{"start":57195,"text":"charitable, please consult your Contracting Officer."},{"start":61655,"text":"What about ‘benefit?’ Well, the activity also needs "},{"start":64665,"text":"to provide a direct benefit to Open Society "},{"start":67045,"text":"if it’s to be classified as a contract and not a grant. "},{"start":70435,"text":"That means the work directly contributes to the program, "},{"start":72895,"text":"department, Open Society entity, "},{"start":74965,"text":"or network—so inward facing. "},{"start":78785,"text":"If a direct benefit to OSF is not easily identifiable"},{"start":82345,"text":"the transaction may not be a contract at all"},{"start":84785,"text":"and instead needs to be processed as a grant. "},{"start":87445,"text":"Getting this right from the beginning prevents you from "},{"start":89775,"text":"submitting a contract that then needs to be reprocessed"},{"start":92775,"text":"as a grant or vice versa."},{"start":95395,"text":"Consult your Contracting Officer if you have questions on"},{"start":98285,"text":"the structure of your transaction. "}]}]};
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