A Practical Guide to International Philanthropy


A Practical Guide to International Philanthropy
  • By Jonathon R. Moore

  • Publisher: Cambridge University Press

    Online Publication Date:August 2010

    Online ISBN:9780511691911

    Hardback ISBN:9780521116411

    Paperback ISBN:9781107620131

  • Book DOI: http://dx.doi.org/10.1017/CBO9780511691911

    Subjects: US law

This book is a practical guide addressing the issues faced by philanthropists seeking to engage in international charitable activities and offers alternative approaches to traditional U.S.-based foundations. A significant portion of the regulatory burdens facing U.S. private foundations derives from tax benefits available to donors under U.S. 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 U.S. regulatory regime. For existing private foundations, this book suggests strategies designed to hedge against ever-increasing and intrusive regulation.

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