Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules

Farella Braun + Martel LLP
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Welcome to EO Radio Show - Your Nonprofit Legal Resource. Today's episode is the second in a three-part series addressing several critical compliance topics relevant to international grantmaking by U.S. public charities and private foundations. These are the anti-terrorism rules, the income tax withholding rules, and special rules for private foundations.

In episode 99, Cynthia Rowland launched this series with an episode focused on introducing the Patriot Act rules that apply to all grants, See more +

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Today's episode is the second in a three-part series addressing several critical compliance topics relevant to international grantmaking by U.S. public charities and private foundations. These are the anti-terrorism rules, the income tax withholding rules, and special rules for private foundations.

In episode 99, Cynthia Rowland launched this series with an episode focused on introducing the Patriot Act rules that apply to all grants, international and domestic, but there are particular interests when we're talking about international grantmaking.

In this episode, she provides a brief overview of the income tax withholding rules that apply to payments for services and that come into play when making a grant to an international organization that provides some services in the United States.

The third installment of this series will focus specifically on the special private foundation rules, which are expenditure responsibility, equivalency determination, and other techniques used by private foundations that make grants to international organizations.

Show Notes: www.fbm.com/exempt-organizations/publications/nonprofit-basics-international-grantmaking-part-2-income-tax-withholding-rules

If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com. Additional episodes can be found at EORadioShowByFarella.com.

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion. See less -

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations. Attorney Advertising.

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