A Practical Guide to International Philanthropy

1. Introduction; 2. Fundamental concepts relating to charitable organizations; 3. US legal framework governing charitable organizations; 4. US legal constraints; 5. Constraints on cross-border philanthropy; 6. Why create a foreign charity?; 7. Picking a jurisdiction; 8. Establishing a foreign charitable foundation; 9. Representative structures; 10. Further resources; Appendix 1. Form 1023: application for tax exempt status, with instructions; Appendix 2. Template: corporate charter for private foundation organized as a Delaware corporation; Appendix 3. Template: corporate charter for: 'American Friends of …' organization formed as a Delaware corporation; Appendix 4. Conflicts of interest policy recommended by the Internal Revenue Service; Appendix 5. Form 990-PF: US federal income tax return of private foundation, with instructions; Appendix 6. Form 4720, US federal excise tax return for private foundations, with instructions; Appendix 7. Revenue procedure 92–94 [equivalency determinations]; Appendix 8. US Department of the Treasury anti-terrorist financing guidelines: voluntary best practices for US-based charities; Appendix 9. Form 3520, annual return to report transactions with foreign trusts, with instructions; Appendix 10. Form W-8EXP, with instructions [withholding on US source income]; Appendix 11. Template: Bermuda charitable trust; Appendix 12. Template: generic foreign charitable trust; Appendix 13. Template: Bermuda purpose trust.