International Activities & Philanthropy

International activities and philanthropy have increased as globalization and social media have heightened donors’ awareness of needs across the globe.  Although the plight of poor nations is not new, the rules governing foreign grant making have become more stringent after September 11.  Also, many domestic organizations are conducting a variety of activities in foreign countries. 

I advise clients with regards to:

• Exercising expenditure responsibility or making equivalency determinations for US private foundations
• Complying with the limitation on benefits provisions of certain US tax treaties
• Claiming a charitable deduction for a grant to US organization that conducts foreign activities
• Completing Schedule F (Statement of Activities Outside the US) of the IRS Form 990
• Implementing appropriate controls to monitor foreign grants or activities
• Indentifying when withholding is necessary
• Advising on supporting organizations and foreign activities