I haven’t followed this thread, so please forgive me if I have missed something or repeat something.
The attached document is the way I interpret it at the moment.
This is not necessarily the way we are implementing it at SC UK, at least not completely. When we receive awards through a managing agent we report them as the extending org. We always report ourselves as the accountable org because we are accountable to the originating donor for what is delivered to the beneficiaries. In my interpretation (which may be wrong), any organisation between the funding organisation and the implementing organisation is also an extending organisation.
I stress that this is my personal interpretation – I don’t claim that it is a SC UK official position or that it is accurate with respect to IATI’s intentions. It would be very useful to all concerned, I think, if IATI would publish a diagram similar to the attached to make this easy to grasp on a single page. (Was it Dijkstra who said you should be able to fit any thought structure on a single page?)
Save the Children UK