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The International Association for the Evaluation of Educational Achievement (IEA) is a non-profit international scientific society licensed in Belgium for the purpose of pedagogical research worldwide. Under Belgian Law (Royal Decree of March 31st 1936, article 150, point 3), the IEA society holds tax-exempt status on all contributions, subscriptions, and grants which serve as working capital.

The official public announcement noting the legal incorporation of IEA in Belgium can be found in the State Newspaper 21 September 1967 No. 4779, 4780, 4781. This public record officially recognizes the Association Internationale pour I'Evaluation du Rendement Scolaire (I.E.A.) association internationale à but scientifique. The document goes on to describe the purpose of the organization followed by the legal basis of IEA.

"Le Siège de l’Association est situé à Liège, Belgique. L'Association est constituée en conformité de la loi belge du 25 octobre 1919 sur les sociétés scientifiques internationales à buts non lucratifs, modifée par la loi du 6 decembre 1954." Ibid. page 2054.

The IEA Secretariat is registered as a foundation in the Chamber of Commerce, The Hague, The Netherlands (No S41158871, December 9, 1994). The name of the foundation is: Stichting I.E.A. Secretariaat Nederland. (Foundation IEA Secretariat Netherlands).  The foundation holds a tax-exempt status.

The site of the Foundation is Amsterdam, The Netherlands. It holds all financial rights and obligation of the International Association for the Evaluation of Educational Achievement (IEA) and employs IEA personnel. The IEA Secretariat Netherlands is audited annually by the international auditing firm of Ernst & Young, The Hague, The Netherlands.

The Board of Directors of the Foundation IEA Secretariat Netherlands is composed of members of the Standing Committee of IEA.