A Practical Guide to International Philanthropy

Author:   Jonathon R. Moore
Publisher:   Cambridge University Press
ISBN:  

9781107620131


Pages:   386
Publication Date:   02 January 2014
Format:   Paperback
Availability:   Manufactured on demand   Availability explained
We will order this item for you from a manufactured on demand supplier.

Our Price $95.71 Quantity:  
Add to Cart

Share |

A Practical Guide to International Philanthropy


Add your own review!

Overview

Full Product Details

Author:   Jonathon R. Moore
Publisher:   Cambridge University Press
Imprint:   Cambridge University Press
Dimensions:   Width: 15.20cm , Height: 2.00cm , Length: 22.90cm
Weight:   0.520kg
ISBN:  

9781107620131


ISBN 10:   1107620139
Pages:   386
Publication Date:   02 January 2014
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Manufactured on demand   Availability explained
We will order this item for you from a manufactured on demand supplier.

Table of Contents

1. Introduction; 2. Fundamental concepts relating to charitable organizations; 3. US legal framework governing charitable organizations; 4. US legal constraints; 5. Constraints on cross-border philanthropy; 6. Why create a foreign charity?; 7. Picking a jurisdiction; 8. Establishing a foreign charitable foundation; 9. Representative structures; 10. Further resources; Appendix 1. Form 1023: application for tax exempt status, with instructions; Appendix 2. Template: corporate charter for private foundation organized as a Delaware corporation; Appendix 3. Template: corporate charter for: 'American Friends of …' organization formed as a Delaware corporation; Appendix 4. Conflicts of interest policy recommended by the Internal Revenue Service; Appendix 5. Form 990-PF: US federal income tax return of private foundation, with instructions; Appendix 6. Form 4720, US federal excise tax return for private foundations, with instructions; Appendix 7. Revenue procedure 92–94 [equivalency determinations]; Appendix 8. US Department of the Treasury anti-terrorist financing guidelines: voluntary best practices for US-based charities; Appendix 9. Form 3520, annual return to report transactions with foreign trusts, with instructions; Appendix 10. Form W-8EXP, with instructions [withholding on US source income]; Appendix 11. Template: Bermuda charitable trust; Appendix 12. Template: generic foreign charitable trust; Appendix 13. Template: Bermuda purpose trust.

Reviews

Author Information

Jonathon R. Moore, an internationally recognized expert in the legal aspects of philanthropy, is a partner in the law firm of Moore & Bruce, LLP, in Washington, DC, and London, England. His practice focuses on planning and compliance matters for exempt organizations and for non-US and US corporate and individual clients interested in establishing charitable organizations. He is a member of the District of Columbia and New York Bars, the Committee on Exempt Organizations of the American Bar Association's Section on Taxation, the Philanthropic Advisors Network of the Council on Foundations, and the District of Columbia Estate Planning Council.

Tab Content 6

Author Website:  

Customer Reviews

Recent Reviews

No review item found!

Add your own review!

Countries Available

All regions
Latest Reading Guide

wl

Shopping Cart
Your cart is empty
Shopping cart
Mailing List