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International Taxation for Tax-Exempt Organizations

Gain a better understanding of the intricacies of the US and Foreign tax laws as they pertain to charitable donations.

Many individuals and organizations do not fully understand the intricacies of U.S. and foreign tax laws as they pertain to charitable donations. In addition, many organizations struggle with tax and nontax rules pertaining to cross-border grant making. This information will help those responsible for institutional fundraising as well as their donors navigate the rules pertaining to cross border donations. The material is also designed to assist private foundations and public charities in establishing best practices for international grant making.

Runtime: 88 minutes
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Philanthropy and the Tax Motive (Part One - Income Tax Rules)

  • U.S. Citizens and Residents
  • U.S. Citizens Residing Abroad
  • Selected Rules for Non-U.S. Persons
  • The Effect of Income Tax Treaties

Philanthropy and the Tax Motive (Part Two - Transfer Tax Rules)

  • U.S. Citizens and Residents
  • U.S. Citizens Residing Abroad
  • Selected Rules for Non-U.S. Persons
  • The Effect of Estate and Gift Tax Treaties

Country Specific Rules and Structures

  • The UK, the EU, and the Multi-Qualified Charity
  • Canada and Mexico
  • Hong Kong and the PRC
  • U.S. Taxation of Foreign Entities With U.S. Activities

International Grant Making

  • Foundations and Public Charities
  • Equivalency and Expenditure Responsibility
  • Anti-Terrorism Guidelines
  • Other NonTax Considerations

Case Studies

  • U.S. Citizen and French Resident Donates French Real Property to a U.S. University
  • British Citizen Donates Artwork to a U.S. Museum
  • American Friends Organizations
  • U.S. Withholding Tax Regime
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on May 29, 2019.

Call 1-866-352-9540 for further credit information.

  • Enrolled Agents 1.0
     
  • This program qualifies for 1.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • GA CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • NY CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • NY CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Lawton C. Leung

Lawton C. Leung

Withersworldwide

  • Attorney with Withersworldwide
  • Practice focuses on domestic and international tax, estate planning, and nonprofit organizations
  • Advises donors with respect to planned giving structures
  • Advises public charities, private foundations, and other tax-exempt organizations on formation, tax, and regulatory matters
  • Member of the New York and Connecticut Bar Associations
  • LL.M. degree in taxation, New York University School of Law; J.D. degree, Boston College Law School; A.B. degree, Dartmouth College
  • Can be contacted at 203-974-0356 or [email protected]
Paul M. Roy

Paul M. Roy

Withersworldwide

  • Of counsel with Withersworldwide
  • Practice focuses on domestic and international tax, estate planning, and nonprofit organizations
  • Advises private foundations and other nonprofit organizations on tax matters and counsels private clients with respect to planned giving
  • Advised some of the largest private foundations in the U.S., as well as numerous U.S. and non U.S. museums, universities and other public charities
  • Member of the New York, Connecticut and Massachusetts Bar Associations
  • J.D. degree, Georgetown University Law School; B.S. degree, The Wharton School at University of Pennsylvania; B.A. degree, The University of Pennsylvania School of Arts and Sciences
  • Can be contacted at 203-974-0332 or [email protected]
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 404954
Published 2019
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