A: You are wise to look into this. There are a lot of scams out there. The more comfort you want the more you should research. Here are a few basic steps that you can take.
Check the organization's tax exempt status with the IRS and confirm that it is in good standing. The IRS compiles a list of organizations eligible receive tax deductible charitable contributions in Publication 78. Check out www.irs.gov\app\pub-78
Secondly, you can review the nonprofit's financials using online tools such as the Foundation Center's 900 Finder www.foundationcenter.org/findfunders/990finder. You can see the organizations tax return which can give you a lot of information on the finances of the operation.
Use the above tools to check the funding sources and check for debt levels.
- I would check the organizations mission. Does their mission meet your mothers wishes?
- If you still are not satisfied, there are organizations that specializes in philanthropic issues that you may want to consult.