Lisa Norton

Global Nonprofit + WS

• Gebundenes Buch

Produktbeschreibung

Solid guidance for the complex legal issues faced by international nonprofits

When a nonprofit operates across borders, whether by making grants or directly operating programs, the interaction among legal requirements of two or more countries quickly becomes highly complex. How To Be A Global Nonprofit fills a need for legal and practical guidance for nonprofit organizations with international activities, and includes ten case studies to provide insights into the ways real organizations have dealt with various legal and practical issues.

Along the way, it skillfully explores alternatives for advancing a nonprofit's mission across borders, while also looking at the legal and practical issues nonprofits encounter as they work internationally.
Includes ten case studies based on interviews with large and small international nonprofits
Offers a realistic sense of the complexity of legal and practical issues global nonprofits face
Features a companion website with a variety of online tools and materials related to key concepts discussed in this book

Not long ago international philanthropy was the province of large organizations like the Red Cross, UNICEF, and Save the Children. This has radically changed. How to Be a Global Nonprofit thoroughly explores the legal and practical issues nonprofits encounter as they work internationally and the resources required to deal with them.

Produktdetails

• Wiley Nonprofit Authority
• Verlag: Wiley & Sons
• 1. Auflage
• Seitenzahl: 320
• Erscheinungstermin: 25. Februar 2013
• Englisch
• Abmessung: 236mm x 156mm x 32mm
• Gewicht: 512g
• ISBN-13: 9781118452226
• ISBN-10: 1118452224
• Artikelnr.: 36550310

Autorenporträt

LISA NORTON is an attorney whose law practice concentrates on serving a wide variety of nonprofit and tax-exempt organizations, helping organizations and donors to pursue their missions through proper structuring and legal compliance. Previously, she served as international tax counsel to several multinational corporations. She is a graduate of Harvard Law School and a member of the bar of the states of Washington, California, and New York. Lisa participates in various bar association committees and professional organizations that concentrate on nonprofit-related issues, and she has served on governing boards and committees of numerous charitable organizations and professional associations. Visit her website at www.lnortonlaw.com, and follow her on Twitter @GlobalNonprofit.

Inhaltsangabe

List of Case Studies xiii Preface xv How to Use This Book xviii Disclaimer
xix Internal Revenue Service Circular 230 Disclosure xx Acknowledgments
xxiii CHAPTER 1 So You Want to Be a Global Nonprofit? 1 1.1 What Do You
Really Want to Accomplish? 1 1.2 Spectrum of International Activities 2 1.3
Overview of International Grantmaking 3 1.4 Directly Operating Foreign
Programs 12 1.5 Global Fundraising 17 1.6 Legal Considerations: A Basic
Framework 17 1.7 The Importance of Vigilance 25 1.8 So, You Still Want to
Be a Global Nonprofit? 27 CHAPTER 2 International Grantmaking by Public
Charities 29 2.1 Public Charity or Private Foundation: Why Does It Matter?
30 2.2 What Is a Public Charity? 30 2.3 Basic Rules for Foreign Grantmaking
32 2.4 American Friends of Organizations 39 2.5 Special Rules for
Donor-Advised Funds 39 2.6 Other U.S. Intermediaries 40 2.7 Review and
Further Considerations 40 CHAPTER 3 International Grantmaking by Private
Foundations 43 3.1 What Is a Private Foundation? 43 3.2 Should a Private
Foundation Make Cross-Border Grants? 45 3.3 Permitted Grants and
Disbursements 45 3.4 International Grantmaking: Special Requirements for
Private Foundations 48 3.5 U.S. Withholding Tax on Disbursements of Grant
Funds 52 3.6 Review and Further Considerations 52 CHAPTER 4 Going Deeper:
Operating a Foreign Program 55 4.1 Are You Determined to Move Beyond
Grantmaking? 55 4.2 Is Anybody Else Doing It? 56 4.3 Are You Sure You Will
Be Allowed to Do What You Want to Do? 58 4.4 Alternative Models for
Operating a Foreign Program 59 4.5 Establishing a Foreign Office 60 4.6 Do
You Need to Do It Alone? 66 4.7 Staffing a Foreign Office: Consequences to
the Organization 69 4.8 Will Your U.S. Organization Be Taxed by a Foreign
Country? 70 4.9 What Happens If Your Organization Conducts Business
Activities in a Foreign Country? 76 4.10 Foreign Reporting Requirements 79
4.11 U.S. Reporting Requirements 79 4.12 Review and Further Considerations
79 CHAPTER 5 Forming and Operating through a Foreign Legal Entity 85 5.1
Establishing a Foreign Legal Entity 85 5.2 How Hard Will It Be to Form a
Foreign Legal Entity? 93 5.3 What Kind of Legal Entity Should You Create,
and Why Should You Care? 94 5.4 Do You Want a Model of Control or
Collaboration, or Both? 102 5.5 Control 103 5.6 Collaboration 107 5.7 Two
Case Studies: One Very Large and One Very Small Organization 108 5.8
Headquarters Offices: Centralized versus Decentralized Services 112 5.9
Shared Employees 120 5.10 Will a Foreign Legal Entity Be Tax-Exempt in Its
Local Country? 121 5.11 Will a Foreign Legal Entity Be Taxed in the United
States? 123 5.12 The Importance of Keeping U.S. and Foreign Activities
Separate 125 5.13 Consider the Burdens of Maintaining Two or More Separate
Legal Entities 126 5.14 For-Profit Subsidiaries 127 5.15 Soliciting Funds
from U.S. Donors 127 5.16 Review and Further Considerations 128 CHAPTER 6
Staffing Foreign Operations: Employees and Volunteers 133 6.1 Staffing
Foreign Operations: Will You Send U.S. Staff or Hire Locally? 133 6.2
Sending People Overseas: Initial Considerations 134 6.3 If You Send U.S.
Employees to Work in a Foreign Country, Will They Be Taxed There? 135 6.4
If Your Employees Are Taxed in a Foreign Country, Will They Still Be Taxed
in the United States? 137 6.5 Making Payments to People Working in Foreign
Countries 141 6.6 Hiring Locally 142 6.7 Hiring or Sending Non-U.S.
Citizens/Residents to Work in the United States 143 6.8 Special
Considerations for Volunteers 146 6.9 Review and Further Considerations 148
CHAPTER 7 Raising Funds Globally 153 7.1 Why Do You Want to Raise Funds in
a Foreign Country? 153 7.2 Will You Be Permitted to Solicit Contributions
in a Foreign Country? 154 7.3 Does the Foreign Country Provide Tax
Benefits, and Are They Important to Your Donors? 155 7.4 Is a Separate
Legal Entity Required? 156 7.5 Tax Benefits for Cross-Border Philanthropy
158 7.6 Exceptions to the Separate Legal Entity Requirement for Fundraising
in Foreign Countries 162 7.7 Structuring Relationships among Fundraising
and Operating Entities 166 7.8 Keep It as Simple as Possible 167 7.9 Review
and Further Considerations 168 CHAPTER 8 Additional U.S. Laws and Reporting
Requirements 173 8.1 Anti-Terrorism Compliance 173 8.2 Export Controls 181
8.3 Anti-Boycott Rules 182 8.4 Anti-Bribery Rules 184 8.5 Lobbying and
Political Activity 188 8.6 Foreign Funding of Lobbying and Propaganda 193
8.7 U.S. Individuals Working in Foreign Countries 193 8.8 Non-U.S.
Individuals Working in the U.S.: Verifying Legal Status 194 8.9 Financial
Reporting 195 8.10 U.S. Tax Reporting of Foreign Activities 195 8.11 U.S.
Tax Withholding on Payments to Non-U.S. Citizens or Residents 197 8.12
Reporting of Foreign Financial Assets 202 8.13 Review and Further
Considerations 204 CHAPTER 9 Additional Foreign Legal and Practical
Considerations 211 9.1 Finding the Right Local Counsel 211 9.2
Anti-Terrorism Restrictions 213 9.3 Restrictions on Cross-Border Funding
215 9.4 Restrictions on Sending Goods across Borders 217 9.5 Anti-Bribery
Laws and Avoiding Corruption 218 9.6 Restrictions on Political Activity and
Lobbying 221 9.7 Protecting Trademarks, Copyrights, and Other Intellectual
Property 223 9.8 Data Privacy Laws 229 9.9 Privacy 231 9.10 Managing
Multiple Currencies and Currency Controls 232 9.11 International Travel and
Security 233 9.12 Insurance Matters 233 9.13 Acquiring Real Estate 234 9.14
Value Added Tax (VAT) 234 9.15 Other (Non-Income) Taxes 236 9.16
Governmental Reporting Requirements: Financial, Tax, and Others 238 9.17
Market and Political Impact of Foreign Direct Services 239 9.18 Review and
Further Considerations 239 CHAPTER 10 Evolution of a Global Organization:
Half the Sky Foundation 245 10.1 Seeing a Need and Addressing It with
Passion 245 10.2 Half the Sky's Experience in China 247 10.3 Legal Status
of HTS in China 252 10.4 What Has HTS Learned about Working in China? 254
10.5 Developing a Global Fundraising Network 255 10.6 Closing Thoughts 259
APPENDIX A Glossary of Terms 261 APPENDIX B Additional Resources 271
Resources for 501(c)(3) Organizations 271 Resources for Private Foundations
271 International Activities of Nonprofit Organizations 272 U.S.
Intermediary Organizations for International Grantmaking 272 Resources for
Cross-Border Grantmakers 272 Resources for Finding International
Collaborators 273 Resources on Foreign Country NGO Laws 273 Avoiding
Participation in Corruption (Anti-Bribery) 273 Updates on Anti-Terrorism
Policies and Their Impact on Nonprofit Organizations 274 Intellectual
Property 274 APPENDIX C U.S. Bilateral Income Tax Treaties 275 About the
Companion Website 277 About the Author 279 Index 281