Blog: ED & ER

IRS Provides New “Checklist” to Determine Whether a Foreign Charity Qualifies to Receive Tax-Deductible Gifts from Americans without Triggering an Excise Tax

For the first time, the IRS has clearly defined and expanded upon what tax attorneys, CPAs, and enrolled agents should take into consideration when facilitating cross-border gifts to foreign charities. Read the full article on Bloomberg BNA Software Be sure to listen to our Radio show, “What You Need To Know About: New IRS Guidelines… CONTINUE READING >>


IRS Publishes New Guidelines for Equivalency Determination

Many international grantmakers in the U.S. were very pleased when in 2015 the Department of Treasury published its final regulations called “Reliance Standards for Making Good Faith Determinations.” With near lighting speed, for the IRS, just two years later on September 14th, 2017, the IRS has released Rev. Proc. 2017-53. These new guidelines clarify the… CONTINUE READING >>


ED Certificate a License to Give?

Due to the complex nature of making charitable donations to organizations outside of the U.S., it can be challenging for people and institutions to ensure that they’re adhering to all requisite laws imposed by the United States federal government in addition to local country regulations. It has been our business for nearly 25 years to… CONTINUE READING >>


Latest from the IRS: New Standards for Equivalency Determination

Effective September 25, 2015, the IRS and the Department of Treasury have published final regulations concerning the practice of Equivalency Determination (ED). The Reliance Standards for Making Good Faith Determinations is welcomed news for grantmakers, as it clarifies the standards to be applied by international grantmakers in the process of making a good faith determination… CONTINUE READING >>


Cross-Border Grant Making by Private Foundations

  by JANE PEEBLES, J.D. As the world becomes increasingly globalized, international charitable giving by Americans has been steadily, and dramatically, increasing. Contributions by U.S. individuals and private foundations to fund charitable projects abroad are subject to complex tax rules. However, there are several of alternatives to effectuate international charitable giving while ensuring tax deductions… CONTINUE READING >>


Giving Securely in Mexico

Understanding the New Anti-Money Laundering Law and its Effect on Charitable Organizations Ted Hart, CEO – CAF America On September 1, 2013 a new law entitled “The Federal Law for the Prevention and Identification of Operations with Illegally Acquired Funds” went into effect in Mexico. The law was largely enacted to protect the national economy… CONTINUE READING >>


Equivalency Determination vs. Expenditure Responsibility: Which is right for you?

Ted Hart, CEO – CAF America In an ever-shrinking world, U.S. grantmakers are increasingly turning their attention to charitable organizations beyond our borders. Before seeking to expand one’s philanthropic vision to include foreign organizations, it is important to understand the complexities that accompany giving internationally. Between the intricate nature of the tax code and the… CONTINUE READING >>


Year End Giving

When deciding to make a tax deductible donation, many philanthropists limit their gifts to domestic charitable organizations that are registered as 501(c)(3) non-profit corporations. International giving is an option…Learn more.


Soliciting Tax Deductible Donations in the US: Do I Need to be a 501(c)(3)?

In 2005, philanthropic contributions by individuals reached an all-time high, accounting for 2.4% of disposable income. In the subsequent decade we have seen that number fluctuate due mostly to economic hardship and general financial volatility worldwide. Despite facing many of the same issues that can negatively affect American non-profit organizations, however, foreign charitable organizations have enjoyed a rapid increase in giving over the last decade.


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TREATS: Bridging Community Divisions in Hong Kong

Hong Kong, the dynamic, bustling metropolis is steeped in history and culture. However, as great amounts of wealth poured into the city as it established itself as a banking hub, communities in the area did not enjoy the positive effects of this economic boom. On the contrary, this process ended up creating one of the… CONTINUE READING >>

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