In t e r n at ional Char it abl e Pl anning (wit h For ms )

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1 In t e r n at ional Char it abl e Pl anning (wit h For ms ) Julie W. Davis Jul ie W. Davis is a par t ner at Capl in & Dr ys dal e, Ch ar t er ed, Wash in gt on, D.C. A compl et e set of t he cour se mat er ial s f r om wh ich t his out l in e was dr awn may be pur chased f r om ALI-ABA. Cal l CLE-NEWS, an ask f or Cust ome r Ser vice. Have t he or der number of t he cour se mat er ial s SG08 h andy. Al l sect ion r ef er ences ar e t o t he In t e r n al Re venue Code ( IRC ) un l e s s ot her wise in dicat e d. IRS, t o t he In t e r n al Re venue Ser vice ; an d PRI, t o pr ogr am-r e l a t e d in vest me n t. A. Introduction 1. Wit h t he gl obal izat ion of t he wor l d mar ke t pl ace, t he r edef in it ion of his t or ical geopol it ical bor der s, t he in cr e asin g mobil it y of U.S. and f or eign man age r s of mul t in at ion al compan ie s, and t he eme r g e n c e of subst ant ial new vent ur e capit al f or t unes, in t e r n at ion al char it abl e givin g is becomin g in cr e asin gl y impor t an t as a t ool in t ax pl annin g. 2. Th is out l in e summa r ize s some of t he maj or issue s t hat U.S. in dividual s and ent it ie s, as wel l as f or eign in dividual s and ent it ie s, mu s t deal wit h when conside r in g whet her and when t o make gif t s t o U.S. and f or eign ent it ie s engaged in char it abl e act ivit ie s. B. U.S. Tax Law: Life time and Testa me nta ry Inte rna tional Giving 1. Federal Income Tax Rules. Sect ion 170(a) al l ows t he deduct ion of any ch ar it abl e cont r ibut ion t o a cor por at ion, t r ust, commu n it y chest f und, or f oundat ion t hat me e t s f our r equir e me n t s set f or t h in sect ion 170(c)(2). a. Th e s e f our r equir e me n t s ar e: i. Th e donee mus t be or ganize d and oper at ed excl us ive l y f or r el igious, char it abl e, scie n t if ic, l it e r ar y, or educat ion al pur poses, or t o f ost er nat ion al or in t e r n at ion al ama t e u r spor t s compe t it ion (but on l y if no par t of it s act ivit ie s in vol ve t he pr ovision of at hl et ic f acil it ie s or equipme n t ), or f or t he pr event ion of cr uel t y t o chil dr e n or animal s. For t he sake of simpl icit y, t hese pur poses wil l be col l ect ive l y r ef er r ed t o as char it abl e pur poses t hr oughout t his out l in e ; ii. Th e donee mus t be cr eat ed or or ganize d in t he Un it e d St at es, in any possession t her eof or under t he l aw of t he Un it e d St at es, any

2 s t at e, t he Dis t r ict of Col umb ia, or any possession of t he Un it e d St at es; iii. Th e donee mus t avoid t he pr ohibit ion again s t el ect ion e e r in g act ivit y and subst ant ial l obbyin g act ivit y; iv. Th e donee mus t not al l ow pr ivat e in ur e me n t or mor e t han in s ubs t an t ial pr ivat e benef it s t o in dividual s. b. For pur poses of in t e r n at ion al phil an t h r opy, t he maj or r e quir e me n t is t he second, which l imit s t he in come t ax char it abl e de duct ion t o gif t s made t o ent it ie s or ganize d under U.S. l aw. Un t il t he passage of t he Re venue Ac t of 1938, U.S. in dividual t axpaye r s wer e al l owed t o make deduct ibl e cont r ibut ion s t o char it abl e or ganizat ion s r e gar dl e s s of wher e t he or ganizat ion was or ganize d. Af t e r enact me n t o f t hat l egis l at ion, t he char it abl e deduct ion was avail abl e t o U.S. in dividual t axpaye r s onl y if t he cont r ibut ion was t o a U.S. char it abl e or gan izat ion. For cor por at ion s, t he deduct ion had al ways been l imit e d t o or ganizat ion s est abl is h e d in t he Un it e d St at es t hat used t he cont r ibut ion wit hin t he Un it e d St at es. c. Th e r at ion al e f or al l owing a char it abl e deduct ion onl y f or cont r ibut ion s by cor por at ion s and in dividual s t o U.S. char it ie s was t hat t he l oss of t he t ax r evenue r esul t in g f r om t he deduct ion woul d be of f set by t he savin gs t o be r eal ize d f r om pr ivat e gif t s t o or ganizat ion s whose char it abl e act ivit ie s r el ie ved t he U.S. gover nme n t of obl igat ion s and pr ogr ams r equir in g t he use of publ ic f un ds. Gif t s t o f or eign or ganizat ion s obviousl y woul d not pr oduce t he desir e d r esul t in t he Un it e d St at es. Th e sect ion 170(c)(2) r e quir e me n t s t hus pr event an or ganizat ion cr eat ed under f or eign l aw, as wel l as f or eign gover nme n t s and in t e r n at ion al or ganizat ion s, f r om r e c e ivin g cont r ibut ion s t hat ar e deduct ibl e f or U.S. in come t ax pur poses. 2. Deductibility Limitations. For a usef ul over vie w of deduct ibil it y l imit at ion s, see Wil l iam P. St r eng, U.S. International Estate Planning, 20.04[3] an d 20.04[4], pp , (Bos t on : War r e n, Gor h am & Lamo n t ). a. Types of Property Transfers. Th e avail abil it y and t he amo u n t of t he char it abl e cont r ibut ion s deduct ion f or Feder al in come t ax pur poses depends on t he f ol l owing var iabl e s : i. Th e t ype of pr oper t y t r ansf er r ed t o char it y (e.g., cash, t angibl e pr oper t y, in t an gibl e pr oper t y, or ser vice s); ii. Th e U.S. in come t ax at t r ibut e s of t he pr oper t y e.g., capit al gain or or din ar y in come pr oper t y (On e of t he pr in cipal advant ages of l if e t ime char it abl e givin g ar is e s f r om cont r ibut ion s of appr eciat e d pr oper t y. Such a gif t r emo ves t he f ul l f air mar ke t val ue of t he

3 pr oper t y f r om t he donor s est at e f or f eder al est at e t ax pur poses and t he buil t -in gain f r om t he donor s in come t ax base); iii. Th e l egal f or m of t he t r ansf er (e.g., out r igh t, spl it in t e r e st, or a par t ial in t e r e st hel d in t r ust ); iv. In t he case of cont r ibut e d t angibl e pr oper t y, t he use by t he char it abl e r ecipie n t (e.g., a pain t in g give n t o an ar t mus e um t o be in cl ude d in it s col l ect ion, as compar e d t o a pain t in g give n t o a chur ch, t hat, imme diat e l y af t er r eceivin g t he gif t, wil l sel l t he pain t in g t o obt ain f unds f or use in it s r el igious act ivit ie s ); v. Th e U.S. in come t ax st at us of t he char it abl e r ecipie n t (e.g., a publ ic char it y, a pr ivat e oper at in g f oundat ion, or a pr ivat e n on -o per at in g f oundat ion ). b. Size of Deduction. If t he donee or ganizat ion wil l use t he t angibl e pr oper t y f or pur poses r el at ed t o it s char it abl e f unct ion s, t he f ul l f air mar ke t val ue of t he pr oper t y may be deduct ed (subj e ct t o t he per cent age l imit at ion s dis cus s e d bel ow). However if t he or ganizat ion dis poses of t he pr oper t y or uses it f or unr el at ed pur poses, t he deduct ion is r educed by t he amo u n t of gain t hat woul d have been r eal ize d had t he donor sol d t he pr oper t y f or it s f air mar ke t val ue as of t he dat e of t he cont r ibut ion. 170(e )(1)(B). c. Percentage Limitations. Un l ike t he est at e and gif t t ax char it abl e con t r ibut ion deduct ion s, per cent age l imit at ion s ar e appl icabl e in de t e r min in g t he avail abl e char it abl e cont r ibut ion deduct ion f or Feder al in come t ax pur poses. In gener al, cont r ibut ion s t o char it abl e or gan izat ion s can be deduct ed f or Feder al in come t ax pur poses in an amo u n t up t o 50 per cent of t he donor s adj ust ed gr oss in come (comput e d wit hout r egar d t o any net oper at in g l oss car r yback t o t he ye ar ). See generally 170(e ), 170(f ). See also 170(b)(1). A special 30 per cent l imit at ion appl ie s t o cont r ibut ion s of capit al gain s pr oper t y and t o cont r ibut ion s of pr oper t y f or t he use (ge n e r al l y in t r ust ) of any char it abl e or ganizat ion. See 170(b)(1)(C), 170(e )(1). i. Con t r ibut ion s t o cer t ain pr ivat e f oundat ion s ar e subj ect t o an even mor e st r in ge n t 20 per cent l imit at ion f or capit al gain pr oper t y, wit h cont r ibut ion s of ot her pr oper t y l imit e d t o 30 per cent. 170(b)(1)(D). Not wit hst andin g t hat t his l imit at ion migh t have a sign if ican t ef f ect, a pr ivat e f oundat ion may be used advant ageousl y f or ot her non-u.s. in come t ax pur poses (e.g., t o avoid a st at e sal es t ax on t he t r ansf er of ar t t o t he pr ivat e f oundat ion ).Th is mor e oner ous per cent age l imit at ion may be avoide d if t he gif t is t o a suppor t in g f oun dat ion. See 170(b)(1)(A)(viii), 509(a)(3). Th e donor may have a r ol e in det er min in g t he ul t imat e dis t r ibut ion of t he donat ed f unds by a suppor t in g f oundat ion but cannot cont r ol t he or ganizat ion it se l f. Bus in e s s e s ar e subj ect t o a 10 per cent l imit at ion on t heir char it abl e

4 con t r ibut ion s, which l imit at ion is based on t heir t axabl e in come f or t he t axabl e ye ar wit hout r egar d t o any car r ybacks of net oper at in g or capit al l osses t hat ar e ot her wise avail abl e. 170(b)(2). However, if a busin e s s can show t hat t he cont r ibut ion was f or a busin e s s pur pose and was made wit h t he expe ct at ion of r eceivin g subst ant ial l y e quival e n t val ue, t he amo u n t may be t r eat ed as an or din ar y t r ade or busin e s s expe n s e under sect ion 162(a). Th e sect ion 162(a) deduct ion in t h ose cir cums t a n c e s shoul d be avail abl e even if t he r ecipie n t of t he cont r ibut ion is a f or eign ent it y. d. Carryovers of Excess Contributions. If t he U.S. in come t ax char it abl e con t r ibut ion s per cent age l imit is exce e de d, t he exce s s nondeduct ibl e por t ion may be car r ie d over f or use in t he donor s f ive subsequent t ax ye ar s. See 170(d)(1) (f or 50 per cent cat egor y deduct ion s ), 170(b)(1)(C)(ii) (f or 30 per cent cat egor y deduct ion s ), and 170(b)(1)(D)(ii) (f or 20 per cent cat egor y deduct ion s ). A donor may t hus want t o make exce s s char it abl e gif t s when t he val ue of donat ed pr oper t y is high but t hat val ue is ant icipat e d t o decl in e. For exampl e, in t he in t e r n at ion al est at e pl annin g cont ext, t his migh t occur wher e t he pr oper t y is l ocat ed in a f or eign count r y, it s val ue is det er min abl e in t er ms of a f or eign cur r ency, and, al t hough t he pr oper t y may con t in ue t o appr eciat e in val ue, t hat f or eign cur r ency is ant icipat e d t o decl in e in val ue in an amo u n t gr eat er t han t he pot ent ial pr oper t y appr eciat ion. 3. Special Rules for Contributions by Nonresident Aliens. By r eason of a t axpaye r s s t a t u s as a nonr eside n t al ie n, his or her U.S. gr oss in come is l imit e d t o cer t ain specif ie d amo u n t s not connect ed wit h a U.S. t r ade or busin e s s an d in come t hat is connect ed wit h a U.S. busin e s s. See 871(b), 872(a)(2). Or din ar il y, deduct ion s avail abl e in comput in g U.S. t axabl e in come ar e onl y t hose connect ed wit h t he conduct of a t r ade or busin e s s wit hin t he Un it e d St at es subj ect t o t he pr escr ibe d appor t ion me n t r ul es. 873(a). Th e deduct ion f or char it abl e con t r ibut ion s and gif t s is al l owed, however, r egar dl ess of whet her it is r el at ed t o in come t hat is ef f ect ive l y connect ed wit h t he conduct of a t r ade or busin e s s in t he Un it e d St at es. 873(b)(2). In appl yin g t his pr ovision, Tr e as. Re g (c)(2)(iii) r emin ds t axpaye r s t hat t he deduct ion f or char it abl e cont r ibut ion s is avail abl e onl y f or cont r ibut ion s or gif t s made t o dome s t ic cor por at ion s, commu n it y ch e s t s, f unds or f oundat ion s cr eat ed in t he Un it e d St at es. i. However, a nonr eside n t al ie n become s ent it l e d t o t he benef it s of t he char it abl e cont r ibut ion s deduct ion s (an d ot her deduct ion s ) onl y by f il in g an accur at e U.S. in come t ax r et ur n. 874(a). Th e f il in g of a net in come t ax r et ur n is al ways r equir e d when t he nonr eside n t al ie n has U.S. t r ade or busin e s s in come, but such f il in gs ar e not r equir e d f or in come not connect ed wit h a U.S. t r ade or busin e s s t hat was subj ect t o t he 30 per cent wit hhol din g at sour ce (or a l ower t ax t r eat y r at e).

5 ii. A char it abl e cont r ibut ion woul d or din ar il y be t aken in t o accoun t when a non-r e s ide n t al ie n f il e s his or her U.S. in come t ax r e t ur n wit h r espect t o U.S. t r ade or busin e s s in come. In cont r ast, a char it abl e deduct ion woul d not be t aken in t o conside r at ion by a wit hhol din g agent when t he onl y sour ce of in come expos e d t o U.S. in come t ax is subj ect t o gr oss wit hhol din g t ax at sour ce. Cl aimin g t he cont r ibut ion when t he onl y U.S. t ax l iabil it y is subj ect t o wit hhol din g at sour ce wil l t hus r equir e t he non-r e s ide n t al ie n t o f il e a U.S. in come t ax r et ur n, which t he f or eign cl ie n t may not be wil l in g t o do. See generally, Wil l iam P. St r eng, U.S. International Estate Planning, 20.04[3] an d 20.04[4], pp , Estate and Gift Tax Rules. Th e r ul es f or U.S. est at e and gif t t ax de duct ion s ar e dif f e r e n t, and in some r espect s mor e compl icat e d, t han t he l imit at ion s t hat r est r ict t he sect ion 170(a) in come t ax deduct ion t o cont r ibut ion s t o U.S. char it abl e ent it ie s. Fir st, t he l imit at ion s on est at e and gif t t ax deduct ibil it y ar e dif f e r e n t t han f or in come t ax de duct ibil it y. Second, t he r ul es f or U.S. cit ize n s and r eside n t s ar e dif f e r e n t f r om t hose f or non-r e s ide n t al ie n s. a. As a t hr eshol d mat t e r, an unl imit e d deduct ion is al l owed f or cont r ibut ion s by U.S. cit ize n s or r eside n t s t o any f or eign or ganizat ion t h at is not a f or eign gover nme n t a l unit f or bot h est at e and gif t t ax pur poses so l ong as t he f unds wil l be used excl us ive l y f or char it abl e pur poses, and so l ong as t he f or eign or ganizat ion sat is f ie s t he pr ohibit ion s again s t pr ivat e in ur e me n t and pol it ical act ivit ie s. See 2055(a)(2), 2106(a)(2)(A)(ii), 2522(a)(2). Th e l obbyin g r est r ict ion s appl icabl e t o dome s t ic t ax-e xe mpt char it abl e or ganizat ion s ext e n d t o f or eign associat ion s as wel l. 2055(a)(2), 2522(b). b. In t he case of nonr eside n t al ie n s, however, t he deduct ion is al l owed f or char it abl e gif t s and bequest s under t he U.S. est at e and gif t t ax r ul es onl y if t he cont r ibut ion is t o a U.S. char it abl e cor por at ion, a U.S. gover nme n t a l ent it y, or wil l be used excl us ive l y in t h e Un it e d St at es by a U.S. or f or eign char it abl e t r ust, commu n it y ch e s t, f und, or f oundat ion. Tr e as. Re g (a)(2). If t he cont r ibut ion is a t est ame n t a r y bequest, mor e over, t he cont r ibut e d as s e t s mus t be in cl ude d in t he decedent s U.S. est at e. 2106(a). Th us, t her e is no est at e t ax char it abl e deduct ion f or t est ame n t a r y bequest s of non-u.s. asset s by non-r e s ide n t al ie n s even if t he bequest is t o a U.S. char it y. c. Th us, t he pr in cipal advant ages of t est ame n t a r y char it abl e con t r ibut ion s ar e t hat : i. Th e r e ar e no per cent age l imit at ion s on t he amo u n t of t he deduct ion ; ii. Th e f air mar ke t val ue of t he pr oper t y is deduct ibl e wit hout

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