Index

501(c)(3) organization:

application for status

business activities conducted in foreign country

charitable aid provided by

foreign account tax compliance (FATCA)

income tax treaties

international grantmaking

lobbying, restrictions

private foundations, grants from

private operating foundations

qualification as

royalties

staffing of foreign office

supporting organizations

tax benefits for U.S. or foreign donors

tax considerations

tax-exempt status of U.S., obtaining and maintaining

Agent, permanent establishment and

Agros International

American friends of organization

Amity Foundation

Angola, foreign legal entity

Anti-boycott rules

compliance with U.S. laws

tax rules, U.S.

Anti-bribery rules and laws

compliance programs, importance of

Foreign Corrupt Practices Act (FCPA) (see Foreign Corrupt Practices Act (FCPA))

foreign country, laws in

Organisation for Economic Cooperation and Development (OECD)

Transparency International

UK Bribery Act of 2010

United Nations Organization of American States (OAS)

Anti-Terrorism Financing Guidelines

Anti-terrorism restrictions and compliance

accountability

Australia

best practices

Central Asia

Certificate Regarding Terrorist Financing

Charity Commission of England and Wales

civil penalties

countries, specific examples

England

Executive Order 13224

Financial Action Task Force (FATF)

freezing of assets

good charitable practice, fundamental principles of

governance

grantee, knowing

guidance for developing policies and procedures

humanitarian aid in sanctioned countries

inadvertent support of terrorism

India

international support of terrorism

Kyrgyzstan

legal considerations

Office of Foreign Assets Control (OFAC)

policies and procedures, development of

Principles of International Charity

private foundations

programmable verification

risk-based approach to developing policies and procedures

Specially Designated Names (SDN) list

tax-exempt status, loss of

toolkit, online

transparency

Uganda

United States Agency for International Development (USAID)

U.S. laws, compliance with

U.S. Treasury Department (see U.S. Treasury Department)

Uzbekistan

Wales

Arab League boycott of Israel

Ashesi University

Assets, reporting of. See Financial assets, reporting of

Association

Attorney, finding in foreign country

Attribution, right of

Australia:

anti-terrorism restrictions and compliance

Half the Sky Foundation (HTS)

Overseas Aid Gift Deduction Scheme (OAGDS)

raising funds, tax benefits

Awuah, Patrick

Banks:

designated banks, mandatory use of in cross-border funding

fees

Beneficial treatment under treaties, claiming

Bill and Melinda Gates Foundation

Board of directors:

members, choice of

role of, public charities

Bolivia, restrictions on political activities

Borders, sending goods across

importing goods, foreign country restrictions on

outflow of goods, foreign country restrictions on

Bowen, Jenny

Boycotts. See Anti-boycott rules

Branch

foreign branch, employees working for

foreign individuals employed by foreign branch

separate legal entity versus

Bribery:

anti-bribery rules (see Anti-bribery rules and laws)

of foreign officials, avoidance of

Business activities conducted in foreign country

CAF. See Charities Aid Foundation (CAF)

CAI. See Central Asia Institute (CAI)

Canada:

Half the Sky Foundation (HTS)

income tax treaty

raising funds, tax benefits

Social Venture Partners International (SVPI)

Canadian Revenue Authority (CRA)

Case studies:

Agros International

Ashesi University

Families with Children from China, Inc.

Half the Sky Foundation

Lumana

Pangea Giving

SightLife

Social Venture Partners International (SVPI)

World Association for Children and Parents (WACAP)

World Vision

CCAA. See China Center for Adoption Affairs (CCAA)

CCWA. See China Center for Child Welfare and Adoption (CCWA)

Central Asia, anti-terrorism restrictions and compliance

Central Asia Institute (CAI)

Centralized management, nonprofit corporations

Centralized versus decentralized services, headquarters offices (case studies)

Certificate Regarding Terrorist Financing

Charitable contributions, Foreign Corrupt Practices Act (FCPA)

Charitable Incorporated Organization

Charitable trust, foreign legal entity

Charities Aid Foundation (CAF)

Charity Commission of England and Wales

Charity, definitions of

China:

adoptions from

affiliating with Chinese organization

foundations

fundraising

legal forms available to foreign organizations

legal landscape, changing

Ministry of Civil Affairs

NGOs

nonprofit law, features of

orphans, program for (see Half the Sky Foundation (HTS))

representative office

Social Venture Partners International (SVPI)

World Association for Children and Parents (WACAP)

China Center for Adoption Affairs (CCAA)

China Center for Child Welfare and Adoption (CCWA)

China Population Welfare Foundation (CPWF)

China Social Workers Association

Chinese Renminbi (RMB)

Chun Hui Bo Ai Child Welfare Foundation

Civil penalties, anti-terrorism compliance

Collaboration, model of in foreign legal entity formation

Clinton, Bill (William J. Clinton Foundation)

Commerce Department. See U.S. Department of Commerce

Company Limited by Guarantee

Compensation, locally hired staff

Compliance with U.S. laws

anti-boycott rules

anti-bribery law, U.S.

anti-terrorism requirements

export controls

U.S. residents working overseas

Conflicts of interest, raising funds

Control, model of in foreign legal entity formation:

contractual arrangements, control through

directors, control through appointment of

generally

licensing of name, logo, and other intellectual property

membership, control through

private foundations

Conversion of foreign branch into legal entity

Cooperation with existing organizations

Coptic Orphans

Copyrights, protection

outside United States

Corporation tax

Corruption, avoiding

Council of

Council on Foundations, U.S. International Grantmaking Project

Counsel, finding

CPWF. See China Population Welfare Foundation (CPWF)

CRA. See Canadian Revenue Authority (CRA)

Cross-border funding, restrictions on

advance approval requirements

designated banks, mandatory use of

foreign funds, restrictions on use of

inflow of funds

outflow of funds, foreign country restrictions on

registration requirements

reporting requirements

Cross-border grants:

board of directors, role of

private foundations

and tax-exempt status of U.S.

Cross-border payments, withholding taxes

Cross-border philanthropy, tax benefits. See Raising funds, tax benefits

Cultural safari, volunteers traveling

Culture shock

Currency controls

Data privacy laws

across borders

European Union (EU)

United States

DDTC. See Directorate of Defense Trade Controls (DDTC)

Deductions. See specific topic

Directive 95/46/EC (European Parliament)

Directly operating foreign programs

case study (SightLife)

value added taxes (VAT)

Directorate of Defense Trade Controls (DDTC)

Directors, control through appointment of. See also Board of directors

Disbursements, private foundations:

permitted

withholding tax

Disqualified persons, international grantmaking

Donor-advised funds:

defined

international grantmaking

public charities

Double taxation, U.S. residents working overseas

Dual employment arrangements

Dual-use items, export controls

EAR. See Export Administration Regulations (EAR)

Earned revenue, foreign legal entity

EC. See European Commission (EC)

ECJ. See European Court of Justice (ECJ)

EEA. See European Economic Area (EEA)

EFS. See European Foundation Statute (EFS)

Egypt:

foreign legal entity, forming and operating through

foreign organizations, extreme restrictions

Employment contracts

Employment laws

Employment, taxes related to

England, anti-terrorism restrictions and compliance

Enterprise tax

Equivalency determination, private foundations

Estate tax treaties

Ethiopia, World Association for Children and Parents (WACAP)

EU. See European Union (EU)

EU Data Protection Directive

European Commission (EC)

European Court of Justice (ECJ)

European Economic Area (EEA)

European Foundation Statute (EFS)

European Parliament, Directive 95/46/EC

European Union (EU):

data privacy laws

outflow of goods, restrictions on

raising funds, separate legal entity requirement

U.S.-European Union Safe Harbor Program

Exchange ranges, artificially low

Executive Order

13224

grants to international organizations designated by

Expenditure responsibility:

grantees, reports from

pregrant inquiry

private foundations, international grantmaking

written agreement

Expenditure test, lobbying

Export Administration Regulations (EAR)

Export controls

dual-use items

goods and technologies

military equipment

technical data

Families with Children from China, Inc. (FCC)

Charitable Initiatives Committee

FARA. See Foreign Agents Registration Act (FARA)

FATCA. See Foreign account tax compliance (FATCA)

FATF. See Financial Action Task Force (FATF)

FBAR. See Foreign bank account reporting (FBAR)

FCC. See Families with Children from China, Inc. (FCC)

FCPA. See Foreign Corrupt Practices Act (FCPA)

FCRA. See Foreign Contribution Regulation Act (FCRA)

Fees:

banks

headquarters offices

raising funds

Fellowship grants, withholding tax

FICA taxes

Financial Action Task Force (FATF)

Financial assets, reporting of

foreign account tax compliance (FATCA)

foreign bank account reporting (FBAR)

First Amendment

First to file, intellectual property protection

First to invent, intellectual property protection

Fiscal sponsorship, foreign program

Ford Foundation

Foreign account tax compliance (FATCA)

individual reporting

withholding requirements

Foreign activities and tax-exempt status of U.S.

Foreign activities, U.S. tax reporting of

foreign legal entities

fundraising

grants

offices

related foreign entities

Foreign Agents Registration Act (FARA)

Foreign bank account reporting (FBAR)

financial interest, existence of

how to file

signature authority

time for filing

who is required to file

Foreign branch, employees working for

Foreign Contribution Regulation Act (FCRA)

Foreign Corrupt Practices Act (FCPA)

affirmative defense

agents, payments made by

charitable contributions

exceptions

foreign country's law, payments permitted under

prohibited payments

routine government actions, exceptions for payments to facilitate

travel expenses of government officials

who is subject to

Foreign country, business activities conducted in

claiming of exemption

consequences, foreign

subsidiary (for-profit), formation of

unrelated business taxable income (UBTI)

withholding tax

Foreign direct services, market and political impact of

Foreign government and government units, grants from private foundations

Foreign housing exclusion or deduction

Foreign individuals, employment of:

by foreign branch

by foreign legal entity

by U.S. entity

Foreign intermediary, funding through

case study (Families with Children from China, Inc.)

orphans, assistance to (example)

Foreign labor laws

Foreign legal and practical considerations. See Legal and practical considerations

Foreign legal entity, employees working for

Foreign legal entity, forming and operating through

case studies

charitable trust

collaboration, model of

control, model of

conversion of foreign branch into legal entity

definition of legal entity

difficulty in forming

earned revenue

establishing foreign legal entity

factors to consider in choosing form

501(c)(3) organization, qualification as

for-profit subsidiaries

funds, soliciting from U.S. donors

headquarters offices (case studies)

Lumana

reasons to form

regular operations, taxation on earned income

reporting requirements

separation of U.S. and foreign activities, importance of

shared employees

Social Venture Partners International (SVPI)

soliciting funds from U.S. donors

taxation

tax-exempt status

triggers, U.S. tax

two or more separate legal entities, maintaining

type of legal entity to create

unincorporated association

unincorporated or voluntary (informal) association

World Vision

Foreign office, establishing

branch

registered office

registration of

representative office

separate legal entity versus

tax-exempt status

Foreign program, direct grants to

case study (Pangea Giving)

Foreign program, operating. See also Directly operating foreign programs

Agros International (case study)

alternative models for operating

bribery of foreign officials, avoidance of

business activities conducted in foreign country

cooperation with existing organizations

fiscal sponsorship

foreign legal entity, creation of

foreign office, establishing

founders, examples of

improper benefits, avoidance of

intellectual property

lobbying, avoidance of

partnership, use of term

permitted activities, understanding

private benefit doctrine

private inurement

raising funds, restrictions on

reporting requirements, foreign

reporting requirements, U.S.

representative office

restrictive policies, countries with

sources, search for organizations

staffing of foreign office

taxation by foreign country

tax-exempt status of foreign office

unrelated business activity, monitoring of

World Association for Children and Parents (case study)

Foreign taxes, applicability

Foreign tax-exempt organizations, exemptions from withholding tax

Foreign volunteers

Form 926

Form 990

Form 990-EZ

Form 990-PF

Form 1042-S

Form 1116

Form 2555

Form 2555-EZ

Form 3520

Form 3520-A

Form 5713

Form 5741

Form 6166

Form 8233

Form 8621

Form 8865

Form BIS 621-P

Form BIS 6051P

Form I-9

Form W-8EXP

For-profit subsidiaries

FOTO. See Friends of the Orphans (FOTO)

Foundations, China

Freezing of assets, anti-terrorism compliance

Friends of the Orphans (FOTO)

Friends of Organization. See American Friends of Organization

Funding, headquarters offices

Fundraising. See Raising funds

Funds, soliciting from U.S. donors

Ghana, Ashesi University. See Ashesi University

Give2Asia

Global fundraising network, developing

GONGO

Goods:

export controls

sending across borders

Government and government units, grants from private foundations

Grantee:

ability to carry out purposes of grant

expenditure responsibility

terrorist purposes, determining that funds will not be diverted for

vetting of

Grantmaking, international. See International grantmaking

Grants, reporting requirements

Grassroots lobbying

Green cards

Guarantee, company limited by

Half the Sky Foundation (HTS)

addressing of need

Australia

Blue Sky Program

Canada

China, experience

complexity

early days of

evolution of in China

fundraising network, developing

Hong Kong

informality

legal status in China

local autonomy

Netherlands

representative office

service mark, example

specific country experiences

United Kingdom

Headquarters offices:

case studies

centralized versus decentralized services

fees, charging of

funding of

written service agreements

HMRC. See HM Revenue and Customs (HMRC)

HM Revenue and Customs (HMRC)

Hong Kong, Half the Sky Foundation (HTS)

Housing, foreign housing exclusion or deduction

HTS. See Half the Sky Foundation (HTS)

Humanitarian aid in sanctioned countries

IFRS. See International Financial Reporting Standards (IFRS)

Illegal immigrants

Import duties/tariffs

Importing goods, foreign country restrictions on

Improper benefits, avoidance of

Inadvertent support of terrorism

Income taxation by foreign country, operation of foreign program

bilateral income tax treaty

corporation tax

enterprise tax

income tax treaty, existence of

income tax treaty, nonexistent

permanent establishment

Income tax treaties:

beneficial treatment under, claiming

benefits of

Canada

501(c)(3) organization

Israel

Mexico

nonexistent

no reciprocity under

and permanent establishment

raising funds, exceptions to separate legal entity requirement

reciprocal tax exempt status

and staffing of foreign office and operations

U.S.-Indonesia Income Tax Treaty

U.S. Model Treaty

U.S. residents working overseas, claiming exemption

Independent contractors

withholding tax

India:

anti-terrorism restrictions and compliance

Foreign Contribution Regulation Act (FCRA)

Social Venture Partners International (SVPI)

World Association for Children and Parents (WACAP)

Individuals, gifts to

Indonesia, U.S.-Indonesia Income Tax Treaty

Institute for General Benefit (Netherlands)

Insubstantial part test, lobbying

Insurance matters

Integrity, right of

Intellectual property. See also Intellectual property, protection of

foreign office, establishing

licensing, control through

Intellectual property, protection of

attribution, right of

basic steps

copyrights

examples

first to file

first to invent

foreign countries, rights in

identification of property

integrity, right of

Madrid Protocol

moral rights

patents

rights to property, ensuring

service mark, example

terms of use, posting of

trademarks

trade secrets

types of intellectual property

undisclosed information

United States

U.S. Patent and Trademark Office

written agreements

written license agreements

Interest, withholding tax

Intermediary organizations

Internal controls

International activities, spectrum of

International Financial Reporting Standards (IFRS)

International grantmaking:

donor-advised funds

501(c)(3) organization

foreign intermediary, funding through (see also Foreign intermediary, funding through for detailed treatment)

foreign programs, direct grants to (see also Foreign program, direct grants to for detailed treatment)

intermediary organizations

nongovernmental organizations (NGOs)

orphans, assistance to (example)

overview

private foundations (see also Private foundations, international grantmaking for detailed treatment)

public charities (see also Public charities, international grantmaking for detailed treatment)

U.S.-based intermediary, funding through

International Traffic in Arms Regulations (ITAR)

Intra-European philanthropy

Investment income, prohibitions

Israel:

Arab League boycott of

income tax treaty

ITAR. See International Traffic in Arms Regulations (ITAR)

Japan, Social Venture Partners International (SVPI)

Kenya, restrictions on political activities

Korea, World Association for Children and Parents (WACAP)

Kyrgyzstan, anti-terrorism restrictions and compliance

Landlock, raising funds

Legal and practical considerations

anti-bribery laws

anti-terrorism restrictions

attorney, finding in foreign country

borders, sending goods across

compliance with U.S. laws

corruption, avoiding

counsel, finding

cross-border funding, restrictions on

currency controls

data privacy laws

employment laws

foreign direct services, market and political impact of

foreign legal and practical concerns

foreign taxes, applicability

governmental reporting requirements

inflow of funds or goods, restrictions on possible

insurance matters

intellectual property, protection of

lobbying, restrictions

multiple currency, managing

political activities, restrictions

privacy, protection

real estate, acquiring

registrations needed

security, international travel and

separate nonprofit organization, creation of

staffing of foreign office

tax benefits for U.S. or foreign donors

taxes (non-income)

tax-exempt status of U.S., obtaining and maintaining

terrorism rules (see also Anti-terrorism restrictions and compliance)

trademarks, protection

travel, international

value added taxes (VAT)

Legal entity, defined

Licenses

written license agreements

Licensing of name, logo, and other intellectual property:

control through

licensing agreements

royalties

service fees

Limited liability for members, nonprofit corporations

Lobbying, restrictions

alternative lobbying tests

definitions of lobbying

direct lobbying

exceptions

expenditure test

foreign countries

foreign funding of

grants to foreign organizations

grassroots lobbying

insubstantial part test

private foundations

tax benefits, denial of

testamentary gifts

types of activities

Local counsel, finding

outline, request for

recommendations

Logo, licensing

Lumana

Madonna

Madrid Protocol

Market impact of foreign direct services

Medicare taxes

Membership, control through

MENA region, raising funds

Mexico, income tax treaty

Military equipment, export controls

Mission-related revenue test, public charity

Monitoring of grants

Montoya, Monty

Moral rights, intellectual property protection

Mortenson, Greg

Multiple currency, managing

Name, licensing

Netherlands, Half the Sky Foundation (HTS)

Nongovernmental organizations (NGOs):

China

foreign offices

international grantmaking

working directly for to avoid taxation

Non-marketable currencies

Nonmembership nonprofit organization

Nonprofit organizations:

association, company limited by

centralized management

distributions of profits to members prohibited

foreign legal entity, forming and operating through

forms of

guarantee, company limited by

limited liability for members

membership nonprofit company or association

nonmembership nonprofit organization

perpetual existence

unincorporated or voluntary (informal) association

value added taxes (VAT), effect of

Nonresident aliens:

employer, determination of

foreign individuals employed by foreign branch

foreign individuals employed by foreign legal entity

foreign individuals employed by U.S. entity

independent contractors

status

taxation

withholding tax

Nonresident independent contractors, withholding tax

Non-U.S. citizens:

hiring or sending to work in U.S.

withholding tax (see Withholding tax on payments to non-U.S. citizens or residents)

working in U.S., verification of status

OAGDS. See Overseas Aid Gift Deduction Scheme (OAGDS)

OAS. See United Nations Organization of American States (OAS)

OECD. See Organisation for Economic Co-operation and Development (OECD)

OFAC. See Office of Foreign Assets Control (OFAC)

Office of Foreign Assets Control (OFAC)

Specially Designated Names (SDN) list

Offices, reporting requirements

Organisation for Economic Co-operation and Development (OECD)

Organization of American States (OAS)

Orphans, assistance to

China program for (see Half the Sky Foundation (HTS))

example

Outflow of goods, foreign country restrictions on

Overseas Aid Gift Deduction Scheme (OAGDS)

Pangea Giving

Partnership, use of term

Pass-throughs for contributions for foreign organizations

Patents, protection

outside United States

Payments to people working in foreign countries

Permanent establishment

Permanent residents

Perpetual existence, nonprofit corporations

Personal services, withholding tax on compensation

The Philanthropic Initiative (TPI)

Philippines, U.S. Philippines tax treaty

Political activities, restrictions

associations or communications, ban on

foreign countries

overview

politically sensitive activities

tax benefits, denial of

threatening to government, activities perceived as

types of activities

Political impact of foreign direct services

Pregrant inquiry, expenditure responsibility

Principles of International Charity

PRIs. See Program-related investments (PRIs)

Privacy. See also Data privacy laws

Private benefit doctrine

Private foundations, control

Private foundations, international grantmaking

anti-terrorism compliance

controlled grantee organization

cross-border grants

definition of private foundation

disbursements, permitted

disqualified persons

equivalency determination

Executive Order, grants to international organizations designated by

expenditure responsibility

501(c)(3) organization, grants to

government and government units, grants to

individuals, gifts to

jeopardizing investments

lobbying

organizations other than public charities, grants to

permitted grants

private non-operating foundations

private operating foundations

program-related investments (PRIs)

public charity versus

scholarships

self-dealing rules

special requirements

taxable expenditures

withholding tax on disbursements of grant funds

Private inurement

Private non-operating foundations

Private operating foundations

Program-related investments (PRIs)

Propaganda, foreign funding of

Public benefit organizations, definitions of

Public charities, international grantmaking

American friends of organization

automatic public charity status

basic rules for foreign grantmaking

board of directors, role of

broad public support test

defined

donor-advised funds

foreign intermediary, funding through

general purposes, selection of funds for

grantee, vetting of

mission-related revenue test

monitoring of grants

and pass-throughs for contributions for foreign organizations

private foundation, versus

selection criteria, establishment of

specific foreign project, selection of

supporting organization

written grant agreements

Public support test, public charity

Raising funds

China

conflicts of interest

existing fundraising organization, working with

fees, avoiding

fundraising-oriented foundations

global fundraising network, developing

MENA region

outside U.S.

own fundraising entity, creation of

permissibility of

public foundations

reasons for

reporting requirements

separate legal entity requirement (see Raising funds, separate legal entity requirement)

and simplicity

structuring relationships among fundraising and operating entities

tax benefits (see also Raising funds, tax benefits for detailed treatment)

Raising funds, separate legal entity requirement

charity, definitions of

conflicts of interest

creation of own entity

European Union (EU)

exceptions to

existing organization, working with

fees, avoiding

intra-European philanthropy, exceptions to requirement

public benefit organizations, definitions of

U.S. treaty provisions, exceptions to requirement

Raising funds, tax benefits

Australia

Canada

landlock

operation of foreign programs, restrictions on use of funds

United Kingdom

Rayner, Sammie

Real estate, acquiring

Reciprocal tax exempt status:

claiming

income tax treaties

Reciprocity provision for tax-exempt organization, exemption from withholding tax

Red Cross Society of China

Registration

cross-border funding

Related foreign entities, reporting requirements

Rents, withholding tax

Reporting requirements:

cross-border funding

financial assets, reporting of (see Financial assets, reporting of)

financial reporting

foreign activities, U.S. tax reporting of

foreign program, operating

governmental

withholding tax, payments subject to

Representative office, China

Researchers, tax treatment

Resident alien status

definition of resident alien

substantial presence test

U.S. foreign-earned income exclusion

Residents, withholding tax. See Withholding tax on payments to non-U.S. citizens or residents

RMB. See Chinese Renminbi (RMB)

Royalties

withholding tax

Russia:

political activities and lobbying, restrictions

World Association for Children and Parents (WACAP)

Scholarships:

private foundations

withholding tax

SDN list. See Specially Designated Names (SDN) list

Seattle, Social Venture Partners International (SVPI)

Section 21 company, South Africa

Section 25 company, India

Security, international travel and

Self-dealing rules, private foundations

Separate legal entity:

branch versus

foreign office versus

Separate legal entity requirement, raising funds. See Raising funds, separate legal entity requirement

Separate local nonprofit organization, formation of to avoid taxation

Separation of U.S. and foreign activities:

importance of

two or more separate legal entities, maintaining

September 11, 2001 terrorist attacks

Service fees

Shared employees, foreign legal entity

Signature authority, foreign bank account reporting (FBAR)

SightLife

Social Security taxes

Social Venture Partners International (SVPI)

Canada

China

India

Japan

Seattle

Soliciting funds. See Raising funds

South Africa:

income taxation by

section 21 company

South China Morning Post

Specially Designated Names (SDN) list

Staffing of foreign office and operations

compensation, locally hired staff

considerations when sending people overseas

culture shock

employment contracts

FICA taxes

foreign branch, employees working for

foreign housing exclusion or deduction

foreign individuals employed by foreign branch

foreign individuals employed by foreign legal entity

foreign individuals employed by U.S. entity

foreign labor laws

foreign legal entity, employees working for

foreign volunteers

independent contractors

local versus U.S. staff

Medicare taxes

nonresident aliens

non-U.S. citizens, hiring or sending to work in U.S.

payments to people working in foreign countries

researchers

resident alien status

Social Security taxes

students

substantial presence test

taxation both in U.S. and foreign country

tax consequences

tax home of worker

tax treaties, applicability

teachers

totalization agreements

U.S. foreign-earned income exclusion

U.S. foreign tax credit or deduction

visas

volunteers

work permits

Students, tax treatment

Subsidiary (for-profit)

Substantial presence test

SVPI. See Social Venture Partners International (SVPI)

Tariffs

Taxation:

anti-boycott rules, U.S. tax rules

considerations

employment, related to

FICA taxes

501(c)(3) organization

foreign activities, U.S. tax reporting of

by foreign country, operation of foreign program

foreign legal entity

foreign taxes

governmental reporting requirements

import duties/tariffs

income taxes (see Income taxation by foreign country, operation of foreign program; Income tax treaties)

Medicare taxes

nonresident aliens

political activities or lobbying, tax consequences

private foundations, international grantmaking

raising funds and tax benefits (see also Raising funds, tax benefits for detailed treatment)

Social Security taxes

staffing of foreign office and operations

staff, taxation both in U.S. and foreign country

tax-exempt status of U.S., obtaining and maintaining

unrelated business taxable income (UBTI)

U.S. residents working overseas

value added taxes (VAT)

withholding taxes (see Withholding taxes; Withholding tax on payments to non-U.S. citizens or residents)

Tax benefits for U.S. or foreign donors

Tax credits, U.S. foreign tax credit or deduction

Tax-exempt organizations. See also Tax-exempt status

withholding tax

Tax-exempt status:

anti-terrorism compliance, loss of status

application for

claiming and maintaining exemption

cross-border grantmaking

501(c)(3) organization, application for status

foreign activities

foreign legal entity

foreign office

obtaining and maintaining

reciprocal tax exempt status, claiming

reciprocal tax exempt status under income tax treaties

U.S. source income, limited

withholding tax

Taxpayer Identification Number (TIN)

Teachers, tax treatment

Technical data, export controls

Technologies, export controls

Terrorism:

anti-terrorism compliance (see Anti-terrorism restrictions and compliance)

grantee, determining that funds will not be used for terrorist purposes

inadvertent support of

international support of

September 11, 2001 terrorist attacks

Testamentary gifts

Thinly-traded currencies

Three Cups of Tea (Mortenson)

Tides Foundation

TIN. See Taxpayer Identification Number (TIN)

Totalization agreements

TPI. See The Philanthropic Initiative (TPI)

Trademarks, protection

Trade or business, withholding tax exception for income connected with

Trade secrets, protection

outside United States

Transaction costs

Transparency, anti-terrorism compliance

Transparency International

Travel expenses:

of government officials

withholding tax on reimbursement

Travel, international

Treaties. See also Estate tax treaties; Income tax treaties

withholding tax, eliminating or reducing under

Two or more separate legal entities, maintaining

UBTI. See Unrelated business taxable income (UBTI)

Uganda, anti-terrorism restrictions and compliance

UK Bribery Act of 2010

Undisclosed information, intellectual property protection

Unincorporated or voluntary (informal) association

foreign legal entity

United Kingdom:

Half the Sky Foundation (HTS)

HM Revenue and Customs (HMRC)

raising funds, tax benefits

UK Bribery Act of 2010

United Nations Security Council

United States Agency for International Development (USAID)

Certificate Regarding Terrorist Financing

United Way International

Unrelated business activity, monitoring of

Unrelated business taxable income (UBTI)

USAID. See United States Agency for International Development (USAID)

U.S.-based intermediary, funding through

USCIS. See U.S. Citizen and Immigration Services (USCIS)

U.S. Citizen and Immigration Services (USCIS):

Form I-9

visa requirements

U.S. Copyright Office

U.S. Department of Commerce:

anti-boycott rules

Export Administration Regulations (EAR)

export controls

humanitarian aid in sanctioned countries

U.S. Department of Defense:

Directorate of Defense Trade Controls (DDTC)

International Traffic in Arms Regulations (ITAR)

U.S.-European Union Safe Harbor Program

U.S. foreign-earned income exclusion

U.S. foreign tax credit or deduction

U.S. GAAP

financial statements of two legal entities

U.S.-Indonesia Income Tax Treaty

U.S. International Grantmaking Project

U.S. Justice Department:

anti-bribery rules

foreign funding of lobbying and propaganda

U.S. Patent and Trademark Office

U.S. residents working overseas

double taxation

tax relief, claiming

treaty, claiming exemption from foreign tax

U.S. source income, limited

U.S. Treasury Department:

anti-boycott rules

anti-terrorism compliance

Anti-Terrorism Financing Guidelines

Principles of International Charity

U.S. residents working overseas

working group of charitable sector organization and advisors

U.S. Visa Waiver Program

Uzbekistan, anti-terrorism restrictions and compliance

Value added taxes (VAT)

example

explanation of

by foreign country, operation of foreign program

nonprofit organizations, effect on

Vigilance, importance of

board members, choice of

internal controls

Visas

U.S. Visa Waiver Program

Volunteer Protection Act of 1997

Volunteers

cultural safari, volunteers traveling

extended period, sending volunteers for

foreign volunteers

WACAP. See World Association for Children and Parents (WACAP)

Wales, anti-terrorism restrictions and compliance

WHO. See World Health Organization (WHO)

Wikipedia

WINGS. See Worldwide Initiatives for Grantmaker Support (WINGS)

Withholding taxes:

cross-border payments

disbursements of grant funds, private foundations

on disbursements of grant funds, private foundations

exception

exemption, claiming

exemptions

foreign account tax compliance (FATCA)

foreign legal entity

non-U.S. citizens or residents, payments to (see Withholding tax on payments to non-U.S. citizens or residents)

Withholding tax on payments to non-U.S. citizens or residents

exception

exemptions

fellowship grants

flat withholding tax

foreign tax-exempt organizations, exemptions

independent contractors

interest

nonresident alien employees, compensation paid to

nonresident independent contractors, compensation paid to

personal services, compensation for

reciprocity provision for tax-exempt organization, exemption

rents

reporting payments subject to

royalties

scholarships

tax-exempt organizations

trade or business, exception for income connected with

travel expenses, reimbursement

treaty, eliminating or reducing withholding under

types of payments

Work permits

World Association for Children and Parents (WACAP)

China

Ethiopia

India

Russia

World Health Organization (WHO)

World Trade Organization (WTO)

World Vision International

Worldwide Initiatives for Grantmaker Support (WINGS)

World Wildlife Fund

Written agreements:

expenditure responsibility

grant agreements

intellectual property, protection of

license agreements

service agreements, headquarters offices

WTO. See World Trade Organization (WTO)