In her 2013 article entitled, “Cross-Border Charitable Giving: International Philanthropy And Tax Laws,” Jane Peebles provides insight into various methods of making indirect deductible overseas charitable gifts by examining the IRS sanctioned principles on income and transfer taxation for both citizens, residents, and nonresidents alike. Some considerations outlined in the article include noncitizen spouse issues and treaty exceptions, as well as a hypothetical charitable gift planning case study.
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