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Nonprofit Law/agreement form with a foreign organization



Is there an IRS form that is standard for a 501 c 3 organisation to have with with foreign charitable organisation before giving grants? if there is non how does such an agreement look like

No. There is no standard form.  The agreement would need to comply with the rules for foreign grants, though. See the IRS publication at for details about
international grants to and international activities of U.S. exempt
organizations, and, especially page 3-4 about grants to foreign
organizations starting on page 3 at "Deductibility - Control

Rev. Rul. 63-252 also provides an example of a domestic charitable
organization that furthers its own purposes by granting funds to
foreign charitable organizations and makes such grants for purposes
which it (the domestic charitable organization) has reviewed and
approved.  The grants are paid from the domestic charitable
organization's general funds and are subject to control by the
domestic organization.  No special funds are raised by a
solicitation on behalf of the foreign organization nor are
contributions earmarked in any manner.  In this example, the
contributions by individuals to the domestic charitable
organizations are considered to be deductible.

Harvey Mechanic, Attorney at Law -

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.  

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Harvey Mechanic


I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about 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 possible 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. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

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

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