U.S. International Tax Aspects of Charitable Giving and Charitable Operations (Portfolio 6810)
This Portfolio discusses the U.S. federal tax issues that apply in three principal situations.
Bloomberg Tax Portfolio, U.S. International Tax Aspects of Charitable Giving and Charitable Operations Portfolio discuss the extent to which a charitable contribution made by an individual or corporation may have the effect of reducing the donor’s U.S. income tax, estate tax, and/or gift tax; U.S. taxes (primarily excise taxes) that may be imposed on a U.S. or foreign charitable organization with respect to its day-to-day operations; and U.S. taxes (both income taxes and excise taxes) that may be imposed on a U.S. or foreign charity with respect to income that it may realize from its investments.
Table of Contents
II. Recognition of U.S. Tax-Exempt Status
III. Income Tax Treatment of International Charitable Contributions by U.S. Persons
IV. Income Tax Treatment of International Charitable Contributions by Non-U.S. Persons
V. Estate and Gift Tax Treatment of International Charitable Bequests and Gifts
VI. U.S. Tax Treatment of a U.S. Charitable Organization
VII. U.S. Tax Treatment of a Foreign Charitable Organization
VIII. Miscellaneous U.S. Tax Issues
IX. U.S. Treasury Anti-Terrorist Rules