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Nonprofit Law/Donation made outside of the country


How do I document monetary donation and clothing donation made to people outside of the country from my non  profit organization.

See the IRS publication at for details about international grants to and international activities of U.S. exempt organizations, and, especially page 2-4 about grants to foreign individuals:
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a section 501(c)(3) organization will not jeopardize its exemption even though
it distributes funds to individuals, provided the distribution is on a charitable basis in
furtherance of the organizationís purpose. Again, there is no distinction regarding the
geographic location of individual distributees. In order to substantiate that individual
distributions are appropriate, the organization needs to maintain records and case
histories showing the name and address of each recipient, the amount distributed to
each, the purpose for which the aid was given, the manner in which the recipient was
selected and the relationship, if any, between the recipient and members, officers, or
trustees of the organization. Rev. Rul. 56-304, 1956-2 C.B. 306.
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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


DO NOT GIVE ME INFORMATION THAT YOU WANT KEPT CONFIDENTIAL. 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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