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Though it has no internationally recognized legal definition, an NGO generally refers to an organization that operates independently from any government as a charity. In the United States, any group seeking non-profit, tax exempt (503(c)) status must register with their local government as well as the Internal Revenue Service (IRS).
There is a great variety of ways in which NGOs are structured. The classic model is of a membership organization, co-ordinated in a geographically-defined hierarchy. Individual people work in local groups, which co-ordinate in provinces and then have a headquarters in the capital city for the country as a whole.