The International Association for the Evaluation of Educational Achievement (IEA) is a nonprofit international scientific society licensed in Belgium for the purpose of pedagogical research worldwide. Under Belgian law (see the state newspaper of 21 September 1967), the IEA society holds tax-exempt status on all contributions, subscriptions, and grants that serve as its working capital.
The IEA Secretariat is registered as a foundation in the Chamber of Commerce, The Hague, the Netherlands (No. 41158871, 9 December 1994) in the name Stichting I.E.A. Secretariaat Nederland (Foundation IEA Secretariat Netherlands).
The site of the foundation is Amsterdam, the Netherlands. It holds all financial rights and obligations of the IEA and employs IEA personnel. The international auditing firm of Ernst & Young in The Hague, the Netherlands audits the Foundation IEA Secretariat Netherlands annually.
Institution for Public Benefits
As of 1 January 2008, the Dutch Tax Administration designated the IEA as an Institution for Public Benefits (ANBI: Algemeen Nut Beogende Instelling, RSIN 8036 55 502).
The Board of Directors of the foundation is composed of members of the IEA Standing Committee.