How to Be a Global Nonprofit

Name: How to Be a Global Nonprofit | Legal and Practical Guidance for International Activities
Brand: Wiley
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Legal and Practical Guidance for International Activities

Lisa Norton(Autor*in)

Wiley (Verlag)

Erschienen am 25. Januar 2013

320 Seiten

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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 Framework
Obtaining 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 Status
Supporting 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 Intermediaries
Grants 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?
4.3 Are You Sure You Will Be Allowed to Do What You Want to Do?
4.4 Alternative Models for Operating a Foreign Program
4.5 Establishing a Foreign Office
Foreign Office or Separate Legal Entity?
Branches versus Separate Legal Entities: Wikipedia
4.6 Do You Need to Do It Alone?
4.7 Staffing a Foreign Office: Consequences to the Organization
How Do Foreign Activities Affect Your U.S. Tax-Exempt Status?
4.8 Will Your U.S. Organization Be Taxed by a Foreign Country?
Value Added Tax (VAT)
Income Tax
What If There Is No Income Tax Treaty?
What If an Income Tax Treaty Exists?
What If Your Organization Will, or Might Be, Taxed in a Foreign Country?
4.9 What Happens If Your Organization Conducts Business Activities in a Foreign Country?
What Is Unrelated Business Taxable Income (UBTI)?
Foreign Consequences of Earning Business Income
Consider Forming a For-Profit Subsidiary
4.10 Foreign Reporting Requirements
4.11 U.S. Reporting Requirements
4.12 Review and Further Considerations
Chapter 5: Forming and Operating through a Foreign Legal Entity
5.1 Establishing a Foreign Legal Entity
What Is a Legal Entity?
Why Form a Separate Legal Entity?
Converting a Foreign Branch into a Legal Entity
5.2 How Hard Will It Be to Form a Foreign Legal Entity?
5.3 What Kind of Legal Entity Should You Create, and Why Should You Care?
Isn't This Something Just the Lawyers Should Care About?
Nonprofit Corporation
Charitable Trust
Unincorporated Association
Some Common Forms of Foreign Nonprofit Organizations
Form of Legal Entity: Factors to Consider
5.4 Do You Want a Model of Control or Collaboration, or Both?
5.5 Control
Control through Membership
Control through Appointment of Directors
Control through Contractual Arrangements
Control through Licensing of Name, Logo, and Other Intellectual Property
A Word of Caution for Private Foundations
5.6 Collaboration
5.7 Two Case Studies: One Very Large and One Very Small Organization
5.8 Headquarters Offices: Centralized versus Decentralized Services
How Much Centralization Do You Want?
How Will the Headquarters Office Be Funded?
Always Have a Written Service Agreement
5.9 Shared Employees
5.10 Will a Foreign Legal Entity Be Tax-Exempt in Its Local Country?
Do Not Assume a Foreign Legal Entity Will Be Tax-Exempt
Earned Revenue
5.11 Will a Foreign Legal Entity Be Taxed in the United States?
What Kinds of Activities Trigger U.S. Tax for a Foreign Legal Entity?
How Can a Foreign Legal Entity Claim Exemption from U.S. Tax?
5.12 The Importance of Keeping U.S. and Foreign Activities Separate
5.13 Consider the Burdens of Maintaining Two or More Separate Legal Entities
5.14 For-Profit Subsidiaries
5.15 Soliciting Funds from U.S. Donors
5.16 Review and Further Considerations
Chapter 6: Staffing Foreign Operations: Employees and Volunteers
6.1 Staffing Foreign Operations: Will You Send U.S. Staff or Hire Locally?
6.2 Sending People Overseas: Initial Considerations
Do Foreign Labor Laws Apply?
Minimize Culture Shock (or Worse)
6.3 If You Send U.S. Employees to Work in a Foreign Country, Will They Be Taxed There?
Does a Tax Treaty Apply?
Special Treatment of Teachers, Researchers, and Students
Claiming Beneficial Treatment Under a Treaty
6.4 If Your Employees Are Taxed in a Foreign Country, Will They Still Be Taxed in the United States?
U.S. Foreign-Earned Income Exclusion
Foreign Housing Exclusion or Deduction
U.S. Foreign Tax Credit or Deduction
Social Security Taxes
6.5 Making Payments to People Working in Foreign Countries
6.6 Hiring Locally
Hire the Right People the First Time
Research Local Compensation and Benefits
Always Have Written Employment Contracts
6.7 Hiring or Sending Non-U.S. Citizens/Residents to Work in the United States
U.S. Visa Requirements
U.S. Tax Considerations for Nonresident Aliens Working in the United States
6.8 Special Considerations for Volunteers
Volunteers Traveling: The Cultural Safari
Sending Volunteers for Extended Periods
Tapping into Foreign Volunteers
6.9 Review and Further Considerations
Chapter 7: Raising Funds Globally
7.1 Why Do You Want to Raise Funds in a Foreign Country?
7.2 Will You Be Permitted to Solicit Contributions in a Foreign Country?
7.3 Does the Foreign Country Provide Tax Benefits, and Are They Important to Your Donors?
7.4 Is a Separate Legal Entity Required?
Consider Working with an Existing Fundraising Organization
Should You Create Your Own Fundraising Entity?
7.5 Tax Benefits for Cross-Border Philanthropy
Restrictions on Using Funds to Operate Foreign Programs
Restrictions on Using Funds to Support Foreign Organizations
7.6 Exceptions to the Separate Legal Entity Requirement for Fundraising in Foreign Countries
Special U.S. Treaty Provisions
Intra-European Philanthropy
Additional Exceptions
7.7 Structuring Relationships among Fundraising and Operating Entities
7.8 Keep It as Simple as Possible
7.9 Review and Further Considerations
Chapter 8: Additional U.S. Laws and Reporting Requirements
8.1 Anti-Terrorism Compliance
Intentional Support of Terrorism
Inadvertent Support of Terrorism
Risk-Based Approach to Developing Policies and Procedures
Know Your Grantee
Guidance for Developing Policies and Procedures
Providing Humanitarian Aid in Sanctioned Countries
USAID Funding Conditions
8.2 Export Controls
Restrictions on Exporting Certain Goods and Technologies
Restrictions on Military Equipment and Technical Data
8.3 Anti-Boycott Rules
Commerce Department Rules
U.S. Tax Rules
8.4 Anti-Bribery Rules
Who Is Subject to the FCPA?
What Kinds of Payments Are Prohibited?
Payments Made by Agents and Others: Do Not Turn a Blind Eye
Exception: Payments to Facilitate Routine Governmental Actions
When Can You Pay for Government Officials' Travel Expenses?
Payments Permitted under a Foreign Country's Law
Charitable Contributions Can Violate FCPA!
All International Organizations Should Have a Compliance Program
8.5 Lobbying and Political Activity
Overview of Lobbying Restrictions for 501(c)(3) Organizations
Alternative Lobbying Tests for Public Charities
What Is Lobbying?
Overview of Political Activity Prohibition
Lobbying in Foreign Countries
Political Activity in Foreign Countries
Grants to Foreign Organizations
Special Rule for Testamentary Gifts
8.6 Foreign Funding of Lobbying and Propaganda
8.7 U.S. Individuals Working in Foreign Countries
Claiming Exemption from Foreign Tax Under a Treaty
Claiming U.S. Tax Relief
8.8 Non-U.S. Individuals Working in the U.S.: Verifying Legal Status
8.9 Financial Reporting
8.10 U.S. Tax Reporting of Foreign Activities
Reporting Foreign Grants, Offices, and Fundraising
Disclosure of Related Foreign Entities
Additional IRS Forms That May Be Required
IRS Reporting Requirements for Foreign Legal Entities
8.11 U.S. Tax Withholding on Payments to Non-U.S. Citizens or Residents
Types of Payments Subject to Withholding Tax
Withholding Exception: Income Connected with a Trade or Business in the United States
Eliminating or Reducing Withholding Under a Treaty
Withholding Exemption: Foreign Tax-Exempt Organizations
Exemption under a Treaty's Reciprocity Provision for Tax-Exempt Organizations
Exemption as an International Organization
Reporting Payments Subject to Withholding
8.12 Reporting of Foreign Financial Assets
Foreign Bank Account Reporting (FBAR)
Foreign Account Tax Compliance Act (FATCA)
8.13 Review and Further Considerations
Chapter 9: Additional Foreign Legal and Practical Considerations
9.1 Finding the Right Local Counsel
9.2 Anti-Terrorism Restrictions
Specific Country Examples
Developing Policies and Procedures
9.3 Restrictions on Cross-Border Funding
Foreign Country Restrictions on the Inflow of Funds
Foreign Country Restrictions on the Outflow of Funds
9.4 Restrictions on Sending Goods across Borders
Foreign Country Restrictions on Importing Goods
Foreign Country Restrictions on the Outflow of Goods
9.5 Anti-Bribery Laws and Avoiding Corruption
Foreign Country Anti-Bribery Laws
Avoiding Other Forms of Corruption
Adopt Policies and Procedures
9.6 Restrictions on Political Activity and Lobbying
Types of Restrictions on Political Activity and/or Lobbying
Operating or Funding Organizations in Countries That Allow Political Activity or Lobbying
9.7 Protecting Trademarks, Copyrights, and Other Intellectual Property
Types of Intellectual Property
Five Basic Steps
Protecting Trademarks Outside the United States
Protecting Copyrights Outside the United States
Protecting Patents Outside the United States
Protecting Trade Secrets Outside the United States
9.8 Data Privacy Laws
Data Privacy in the United States
Data Collection across Borders
9.9 Privacy
9.10 Managing Multiple Currencies and Currency Controls
Working with Non-Marketable or Thinly-Traded Currencies
Steep Transaction Costs and Bank Fees
Artificially Low Exchange Rates
Prohibitions Against, or Prohibitive Costs on, Investment Income
9.11 International Travel and Security
9.12 Insurance Matters
9.13 Acquiring Real Estate
9.14 Value Added Tax (VAT)
How Does VAT Work?
How Does VAT Affect Nonprofit Organizations?
9.15 Other (Non-Income) Taxes
Import Duties/Tariffs
Withholding Taxes on Cross-Border Payments
Taxes Related to Employment
Other Foreign Taxes
9.16 Governmental Reporting Requirements: Financial, Tax, and Others
9.17 Market and Political Impact of Foreign Direct Services
9.18 Review and Further Considerations
Chapter 10: Evolution of a Global Organization: Half the Sky Foundation
10.1 Seeing a Need and Addressing It with Passion
10.2 Half the Sky's Experience in China
Early Days: Developing Relationships
Notable Features of Chinese Nonprofit Law
Legal Forms Available to Foreign Organizations
The Rapidly Changing Legal Landscape
10.3 Legal Status of HTS in China
Representative Office
Fundraising in China
Forming a Foundation
10.4 What Has HTS Learned about Working in China?
10.5 Developing a Global Fundraising Network
Why Go Global?
Balancing Central Control versus Local Autonomy
Specific Country Experiences
Balancing Complexity with Informality
10.6 Closing Thoughts
Appendix A: Glossary of Terms
Appendix B: Additional Resources
Resources for 501(c)(3) Organizations
Resources for Private Foundations
International Activities of Nonprofit Organizations
U.S. Intermediary Organizations for International Grantmaking
Resources for Cross-Border Grantmakers
Resources for Finding International Collaborators
Resources on Foreign Country NGO Laws
Avoiding Participation in Corruption (Anti-Bribery)
Updates on Anti-Terrorism Policies and Their Impact on Nonprofit Organizations
Intellectual Property
Appendix C: U.S. Bilateral Income Tax Treaties
About the Companion Website
About the Author
Index

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