There are a number of groups I belong to for my non-profit interest (most are for members only, just ask and usually you get accepted):
77&trk=anet_ug_hm”>Social Media for Nonprofit Organizations
I chose the group: Non Profit Network – MojaLink to ask my question:
NPO in Peru, thinking
about becoming a 501(c)(3) thoughts?
The organization is based in Peru, and already has a fundraising arm in Belguim. 3 questions: 1. Should they have a US (tax exempt) organization? 2. Is there any special thing they need to do since they already are an international NPO? 3. Where to go for info on setting up a US NPO.
Les Matthews • What does the NPO do? What services does it provide, and at what cost to the recipients? To claim 501c3 status, the activities of the organization must not be too similar to those that a for-profit business would undertake — this is known as the Commerciality Doctrine. See http://charitylawyerblog.com/2009/11/08/501c3-organizations-and-the-commerciality-doctrine/.
Assuming there is no reason to not pursue 501c3 tax-exempt status, you will need to file Articles of Incorporation with the state in which you wish to headquarter US operations. Here”s a short Wiki on setting it up: http://www.wikihow.com/Start-a-501c3-Nonprofit-Organization
Sandy Deja • U.S. Federal tax law generally does not allow tax deductions for contributions to foreign charities. Although the IRS will grant 501(c)(3) status to a US group created to carry on charitable activities in another country, the IRS will deny a 501(c)(3) application from a group formed only to support a named charity in another country. Giving 501(c)(3) status to these organizations would make it too easy for taxpayers to skirt the law.
Since your proposed 501(c)(3) would make grants to
foreign charitable organizations, you will have to show the IRS that your organization is not controlled by, or otherwise obligated to transfer donations to, any foreign entity. Revenue Ruling 63-252 gives five examples of U.S. charities that transmit funds to foreign charitable organizations. Three do not qualify under 501(c)(3), but two do. Pay close attention to the details of this ruling when structuring any program of foreign grants by a domestic charity. (Strangely, the IRS has not reproduced this ruling on its website. Find it in a law library, or here:[http://501cfreebook.com/Rev._Rul_PD97.html].)
J M Ventura • What is your aim ? get into U S A with your N G O “operation”? Or get money from U S A donors? If you just want U S A money, you can go
to U S A fund raiser with similar programs to pass on “your” donations after a commission. As stated, for a Peru based N G O it is difficult to get U S A tax exemption. The U S A intermediaries do get it! You need an agreement with the U S A fund raiser – and than put the U S A address on your web for donations- the money than MAY come your way – via U S A .