{"product_id":"a-practical-guide-to-international-philanthropy-paperback-9781107620131","title":"A Practical Guide to International Philanthropy (Paperback \/ softback) 9781107620131","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eA Practical Guide to International Philanthropy\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003eAddresses the issues faced by philanthropists seeking to engage in international charitable activities and offers alternative approaches to traditional US-based foundations.\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eJonathon R. Moore (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781107620131, Cambridge University Press\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePaperback \/ softback, published 2 January 2014\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e386 pages\u003cbr\u003e22.9 x 15.2 x 2 cm, 0.52 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eThis book is a practical guide addressing the issues faced by philanthropists seeking to engage in international charitable activities and offers alternative approaches to traditional US-based foundations. A significant portion of the regulatory burdens facing US private foundations derives from tax benefits available to donors under US law. A charitable organization must initially qualify and then be maintained under a complex regulatory regime. If some or all of these tax benefits are either unavailable or not needed, or if the tax advantages are outweighed by the burdens of regulatory compliance, foundations can be established in foreign jurisdictions. Charitable activities can then be operated flexibly and privately outside the constraints of the US regulatory regime. For existing private foundations, this book suggests strategies designed to hedge against ever-increasing and intrusive regulation.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e1. Introduction\u003cbr\u003e 2. Fundamental concepts relating to charitable organizations\u003cbr\u003e 3. US legal framework governing charitable organizations\u003cbr\u003e 4. US legal constraints\u003cbr\u003e 5. Constraints on cross-border philanthropy\u003cbr\u003e 6. Why create a foreign charity?\u003cbr\u003e 7. Picking a jurisdiction\u003cbr\u003e 8. Establishing a foreign charitable foundation\u003cbr\u003e 9. Representative structures\u003cbr\u003e 10. Further resources\u003cbr\u003e Appendix 1. Form 1023: application for tax exempt status, with instructions\u003cbr\u003e Appendix 2. Template: corporate charter for private foundation organized as a Delaware corporation\u003cbr\u003e Appendix 3. Template: corporate charter for: 'American Friends of …' organization formed as a Delaware corporation\u003cbr\u003e Appendix 4. Conflicts of interest policy recommended by the Internal Revenue Service\u003cbr\u003e Appendix 5. Form 990-PF: US federal income tax return of private foundation, with instructions\u003cbr\u003e Appendix 6. Form 4720, US federal excise tax return for private foundations, with instructions\u003cbr\u003e Appendix 7. Revenue procedure 92–94 [equivalency determinations]\u003cbr\u003e Appendix 8. US Department of the Treasury anti-terrorist financing guidelines: voluntary best practices for US-based charities\u003cbr\u003e Appendix 9. Form 3520, annual return to report transactions with foreign trusts, with instructions\u003cbr\u003e Appendix 10. Form W-8EXP, with instructions [withholding on US source income]\u003cbr\u003e Appendix 11. Template: Bermuda charitable trust\u003cbr\u003e Appendix 12. Template: generic foreign charitable trust\u003cbr\u003e Appendix 13. Template: Bermuda purpose trust.\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: International law [\u003ca title=\"See our other books on International law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22International%20law%20%5BLB%5D%22\"\u003eLB\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Cambridge University Press","offers":[{"title":"Default Title","offer_id":46265796854040,"sku":"9781107620131","price":34.29,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/products\/9781107620131i_58999ae8-b84f-40e4-8081-2187242b3855.jpg?v=1696770121","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/a-practical-guide-to-international-philanthropy-paperback-9781107620131","provider":"Freshly Printed Books","version":"1.0","type":"link"}