Cross-Border Grant Making By Private Foundations

In her article entitled, “Cross-Border Grant Making By Private Foundations,” Jane Peebles outlines applicable U.S. income tax rules governing the deductibility of charitable gifts for individual donors and private foundations, with consideration of the Anti-Terrorism Financing Guidelines. Beyond identifying these requirements and hurdles to directing grants abroad, Jane encourages clients to seek legal counsel for ongoing reports and data needed for reporting and executing these grants.