How to be a global nonprofit : legal and practical guidance for international activities /
Solid guidance for the complex legal issues faced by international nonprofits When a nonprofit operates across borders, whether by making grants or directly operating programs, the interaction among legal requirements of two or more countries quickly becomes highly complex. How To Be A Global Nonpro...
| Κύριος συγγραφέας: | |
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| Μορφή: | Ηλ. βιβλίο |
| Γλώσσα: | English |
| Έκδοση: |
Hoboken, New Jersey :
John Wiley & Sons,
[2013]
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| Σειρά: | Wiley nonprofit authority series.
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| Θέματα: | |
| Διαθέσιμο Online: | Full Text via HEAL-Link |
Πίνακας περιεχομένων:
- How to Be a Global Nonprofit: Legal and Practical Guidance for International Activities; Contents; List of Case Studies; Preface; How to Use This Book; Disclaimer; Internal Revenue Service Circular 230 Disclosure; Acknowledgments; Chapter 1: So You Want to Be a Global Nonprofit?; 1.1 What Do You Really Want to Accomplish?; 1.2 Spectrum of International Activities; 1.3 Overview of International Grantmaking; Funding through a U.S.-Based Intermediary; Funding through a Foreign Intermediary; Directly Funding Foreign Programs; 1.4 Directly Operating Foreign Programs; 1.5 Global Fundraising.
- 1.6 Legal Considerations: A Basic FrameworkObtaining and Maintaining U.S. Tax-Exempt Status; Foreign Legal and Practical Concerns; Affording Tax Benefits for U.S. or Foreign Donors; Complying with U.S. Laws that Regulate International Activities; 1.7 The Importance of Vigilance; Choose Board Members Carefully; Follow the Money; 1.8 So, You Still Want to Be a Global Nonprofit?; Chapter 2: International Grantmaking by Public Charities; 2.1 Public Charity or Private Foundation: Why Does It Matter?; 2.2 What Is a Public Charity?; Broad Public Support Test; Mission-Related Revenue Test.
- Automatic Public Charity StatusSupporting Organization; 2.3 Basic Rules for Foreign Grantmaking; Establish Objective Selection Criteria; Know Your Grantee; Do Not Act as a Pass-Through for Contributions to Foreign Organizations; Funding through a Foreign Intermediary; Use Written Grant Agreements; Monitor Your Grants; The Critical Role of the Board of Directors; 2.4 American Friends of Organizations; 2.5 Special Rules for Donor-Advised Funds; 2.6 Other U.S. Intermediaries; 2.7 Review and Further Considerations; Chapter 3: International Grantmaking by Private Foundations.
- 3.1 What Is a Private Foundation?Private Non-Operating Foundations; Private Operating Foundations; 3.2 Should a Private Foundation Make Cross-Border Grants?; 3.3 Permitted Grants and Disbursements; Grants to 501(c)(3) Public Charities; Grants to Organizations Other Than Public Charities; Grants to Governments and Government Units; Scholarships and Other Grants and Gifts to Individuals; Program-Related Investments; 3.4 International Grantmaking: Special Requirements for Private Foundations; Grants to Foreign Organizations: Equivalency Determination or Expenditure Responsibility.
- Grants to Foreign IntermediariesGrants to Foreign Governments or Government Units; Grants to International Organizations Designated by Executive Order; Cross-Border Program-Related Investments; Anti-Terrorism Compliance; 3.5 U.S. Withholding Tax on Disbursements of Grant Funds; 3.6 Review and Further Considerations; Chapter 4: Going Deeper: Operating a Foreign Program; 4.1 Are You Determined to Move Beyond Grantmaking?; 4.2 Is Anybody Else Doing It?; Three Audacious Founders; How Can You Find Out Whether Anyone Is Out There Doing What You Want to Do?
