Operating and Giving Internationally

A growing number of US-based social sector organizations are conducting some of their operations abroad. However, there are a variety of state and federal laws that govern these operations, many of which are related to US anti-terrorism efforts and to taxation. We've compiled this set of online resources to help social sector organizations successfully navigate the US laws that govern operations in foreign countries, complete filing and registration requirements, and learn about the implications on tax-exempt status of operating internationally.

Do you have questions or other tools and resources to suggest? Contact us at admin@lawforchange.org.

Where to Start

Are you operating (direct activities) or giving (charitable giving) internationally? What constitutes operating in a foreign country? Foundation Group provides some tips.
 

Direct Activities Abroad

International Activities of Domestic Charitable Organizations (IRS Webinar)

Principles of International Charity (Independent Sector)

Navigating OFAC (The Council on Foundations)
 

Charitable Giving Abroad

An Overview: Gifts and Grants to Foreign Organizations (Douglas A. Pessefall)

A look at Internal Revenue Code sections and regulations governing international grantmaking (IRS)

Anti-Terrorism Financing Guidelines: Voluntary Best Practices for US-Based Charities (US Department of Treasury)

US International Grant Making: Legal Information (Council on Foundations)

Grantmaking Basic Resources (Council on Foundations)

Funding abroad? Analysis of options and procedures (Thompson & Thomspon)

The Patriot Act and International Grantmaking (Council on Foundations)
 

Other Issues to Consider

Protecting IP Abroad

Topics in Depth: Intellectual Property (LawForChange)

Other resources coming soon.

Registering in Other Countries

US International Grantmaking: Country Information (Council of Foundations)

International Center for Not-for-Profit Law

Library

NGO Law Monitor

Employees Based in Other Countries

Resources coming soon.
 

What People Are Talking About

What is an American "Friends of" Organization? (Charity Lawyer)

International Giving (Nonprofit Law Blog)

Supporting Microfinance Abroad: Introductory Legal Issues for U.S. Grantmakers (International Journal of Not-for-Profit Law)

Global Trends in NGO Law

Charitable Giving Among Muslim Americans: Ten Years After 9/11 (Institute for Social Policy and Understanding)
 

Other Resources

Foundation Center

Internal Revenue Ruling 66-79, Deductibility of Contributions and Foreign Operations

What contributions are deductible? IRS: International Grants and Activities

Related Legal Topics

Intellectual Property. Practically everyone in the world today uses intellectual property or objects that embody IP — intangible assets that can't be perceived with the senses, yet comprise real value for those who own or use them. The materials here are intended to help your organization use IP rights to achieve its goals.
 

Legal Structures. The legal structure you choose for your social sector organization is a tool for accomplishing your goals. Depending on your aims, each form of organization has advantages and disadvantages. The materials here will help you to explore this important topic.