A diversity of U.S. tax and non-tax issues apply to nonprofit organizations' charitable activities in foreign countries. We work with clients to develop pragmatic solutions to carefully comply with U.S. law and advance their philanthropic and humanitarian work across the globe.

Foreign Grantmaking

Developing grant agreements and policies for foreign grantmaking to organizations and individuals and educating clients on record-keeping and IRS reporting requirements.

Equivalency Determinations

Conducting equivalency determinations for private foundations and sponsoring organizations to donor advised funds.

Disaster And Humanitarian Relief Projects

Serving organizations that provide emergency relief following natural and man-made disasters and other urgent humanitarian crises.

"Friends Of" Organizations

Creating U.S. organizations that raise tax-deductible contributions for projects directly carried out by foreign organizations.

Work In High-Risk And Closed Regions

Working with missionary organizations and other nonprofits to mitigate risks and develop creative solutions for operating and funding activities in closed regions.

Antiterrorism, Ofac Sanctions, And Anti-Money Laundering Compliance

Advising on OFAC screening and sanctions compliance, licensing for cross-border transfers, and bank de-risking for clients funding activities in geographical areas subject to U.S. sanctions.

Reporting For Foreign Activities

Advising on requirements for charitable activities including Form 990 Schedule F, foreign bank account reporting, and FARA registration and disclosure reporting.

Worker And Related Income And Social Security Tax Reporting Issues For Foreign Activities

Advising on the application of income tax withholding, tax treaties, and totalization agreements between the U.S. and other countries.


04 / 12 / 22

My Most Recent Blog Post or Article Longer Than THE PREVIOUS ONE

Read More
December 21, 2023

International Grantmaking with DAFs

Read More
October 25, 2021

Giving Globally Part 2: Expenditure Responsibility

Read More
May 27, 2021

Giving Globally: Equivalency Determinations

Read More
June 26, 2019

OFAC Releases New Guidance on International Sanctions Compliance

Read More
November 26, 2018

International Grant-Making: Staying Legal with Grantees and Sub-Grantees

Read More

Lead Attorney

Ryan Oberly
Charleston, SC
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.