The International Association for the Evaluation of Educational Achievement (IEA, hereinafter referred to as the Association) is a nonprofit international scientific society (organized as an association; 'Vereniging') licensed in Belgium for the purpose of pedagogical research worldwide. Under Belgian law (see the state newspaper of 21 September 1967), the Association holds tax-exempt status on all contributions, subscriptions, and grants that serve as its working capital.
As of 1 January 2008, the Dutch Tax Administration designated the Association as an Institution for Public Benefits ('Algemeen Nut Beogende Instelling,' RSIN 8145 71 360).
The IEA Secretariat is registered as a Foundation ('Stichting') in the Chamber of Commerce, The Hague, the Netherlands (No. 41158871, as of 9 December 1994), in the name Stichting I.E.A. Secretariaat Nederland (Foundation IEA Secretariat Netherlands, hereinafter referred to as the Foundation).
The offices of the Foundation are in Amsterdam, the Netherlands. The Foundation holds all financial rights and obligations of the Association and employs all IEA personnel. The international auditing firm of AT & C Accountants in Tiel, the Netherlands, audits the Foundation annually.
The Supervisory Board of the Foundation is composed of members of the IEA Standing Committee.
As of 1 January 2008, the Dutch Tax Administration designated the Foundation as an Institution for Public Benefits (ANBI: Algemeen Nut Beogende Instelling, RSIN 8036 55 502)