Читать книгу Achieving Excellence in Fundraising - Группа авторов - Страница 79

The legal aspects of international fundraising and the tax benefits for donors are complex. Since 9/11, several regulations, including lists of organizations linked to terrorism, were promulgated to assure that philanthropy was not assisting terrorist activities. In general, only gifts to charitable organizations created under the laws of the United States – or gifts subject to tax treaties between the United States and select countries (e.g., Canada, Mexico, Israel) – qualify for an income tax deduction. This rule does not apply to the estate tax charitable deduction.

To support international charities, various prudent procedures may be followed, including expenditure responsibility and equivalency determination. See www.guidestar.org and the U.S. Department of the Treasury website at www.treas.gov/offices/enforcement/key-issues/protecting/index.shtml.