“Friends Of” Organizations—Creating a U.S. Nonprofit that Supports a Foreign Charity

Whether it be preserving the breathtaking paintings and sculptures in the famous Louvre of Paris, feeding malnourished children in Somalia, or combatting extreme gender inequality in Saudi Arabia, there is no shortage of international causes that might compel U.S. citizens and organizations to want to donate abroad. While a donor can directly donate to a […]

International Grantmaking: Equivalency Determinations

Private foundations in the United States are often interested in funding promising organizations and projects that are based outside of the country. When doing so, these foundations are required to follow certain rules and procedures promulgated by the IRS to help ensure that the foreign grantees are properly using those funds for charitable purposes. Currently, […]

Nonprofits – International Charity Activities

A 501(c)(3) organization may advance its “charitable” purpose through international activities. But there is much that needs to be considered when operating in a foreign country, including – Registration It is very common for a country, state/province, and/or city/municipality to require a foreign nonprofit to register with a governmental agency and be subject to its regulations. Operating without […]

Anti-Terrorist Guidelines: Revised Best Practices for Charities

The U.S. Department of the Treasury released a revised version of its Anti-Terrorist Financing Guidelines:  Best Practices for U.S.-based Charities (the "Guidelines") on September 29, 2006.  According to the accompanying Treasury press release, this latest version takes into consideration "the comments and suggestions provided by the public to assist the charitable community in efforts to […]