How to be a global nonprofit : legal and practical guidance for international activities / / Lisa Norton

• Autore: Norton Lisa <1956->
• Pubblicazione: Hoboken, N.J., : John Wiley & Sons, c2012
• Edizione: 1st ed.
• Descrizione fisica: 1 online resource (320 p.)
• Disciplina: 346.73/064
• Soggetto topico: Nonprofit organizations - Law and legislation - United States; Nonprofit organizations - Law and legislation
• Note generali: Includes index.
• Nota di contenuto: 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.
• Sommario/riassunto: This title presents solid guidance for the complex legal issues faced by international nonprofits, and includes ten case studies to provide insights into the ways real organizations have dealt with various legal and practical issues.
• Titolo autorizzato: How to be a global nonprofit
• ISBN: 1-118-57103-7; 1-299-10611-0; 1-118-53467-0; 1-118-53472-7
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910141508303321
• Lo trovi qui: Univ. Federico II
• Serie: Wiley nonprofit authority series.