Chapter EighteenInternational Giving by Individuals During Lifetime

  1. § 18.1 Introduction
  2. § 18.2 Background
  3. § 18.3 Earmarking and Conduit Restrictions
  4. § 18.4 Control Over Foreign Donees
  5. § 18.5 Summary
  6. § 18.6 Income Tax Treaties

The charitable impulse is not confined by national borders. Individuals, businesses, private foundations, and other charitable and noncharitable organizations in the United States are increasingly finding the means by which to transfer materials and funds to needy, troubled, and otherwise deserving areas of the world. Although not always as simple as domestic giving, international charitable giving is certainly feasible; increases in such giving are clearly the way of the future, as both individuals and organizations strive to meet large global social, cultural, and environmental needs.

§ 18.1 Introduction

Some would say that the nations of the world are uniting. Others insist that a process of balkanization is under way. Few would deny that the frontiers of the world are being redefined.

Attendant to geopolitical changes are internal national restructurings, which are weakening sovereignties that have traditionally financed all social needs. Nearly everyone has been impressed by the deep and critical needs in all sectors of life within, for example, the Central and Eastern European countries. Yet the rise of charitable organizations and the necessity for them is truly an international phenomenon.

This chapter describes the legal requirements underlying ...

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