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About Harvey Mechanic
Expertise
US Federal tax issues of nonprofit 501(c)(3) public charities only. Establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. To search my previous answers you can do a Google search:
site:allexperts.com/q/nonprofit
[with your other search terms appended].

Experience
I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar.

Education/Credentials
B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude

You are here: Experts > Real Estate > Tax Planning: U.S. > Nonprofit Law > Foreign not for profit grant recipient

Nonprofit Law - Foreign not for profit grant recipient

Expert: Harvey Mechanic - 10/23/2009

Question
We are a not for profit foreign organization with no ties to the US and receiving a grant from a US organization. We were asked to complete the W-9 form which does not apply to us. Can you guide us as to which form is required.

Answer
They are requesting the W-9 form for their bookkeeping. But you are correct that the W-9 does not apply:
www.irs.gov/pub/irs-pdf/fw9.pdf

On page 2 of that publication is
---Start of Excerpt--
Foreign person. If you are a foreign person, do not use Form
W-9. Instead, use the appropriate Form W-8 (see Publication
515, Withholding of Tax on Nonresident Aliens and Foreign
Entities).
---End of Excerpt--

The word "person" may apply as you can see from Part II of
www.irs.gov/pub/irs-pdf/fw8ben.pdf
but then you are receiving a grant, not payments for services. It appears that the U.S. organization is confused as to their need of a form. They may contact me as to their requirements when giving funds to a foreign organization. I would need to know whether they are a 501(c)(3) organization and whether a private foundation.
They can review:
www.obfs.uillinois.edu/foreign/documents/form_w-8.pdf

and www.irs.gov/pub/irs-pdf/iw8exp.pdf

Harvey Mechanic, Attorney at Law -
Harvey108@hotmail.com

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