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Informationen zum Autor 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. Klappentext Solid guidance for the complex legal issues faced by international nonprofitsWhen 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 bookNot 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. Zusammenfassung 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. Inhaltsverzeichnis 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....
