The United States consistently ranks as one of the more generous countries in the world and its large, diverse and wealthy donor base makes it an important target market for fundraisers. Non-US organisations that are considering accessing the US market may be aware that US charities are formed as 'Section 501(c)(3)' organisations, but may not know much about the complex sets of rules that govern US charitable organisations at both the US federal and state level.
Organising and Operating a US Charity - A Guide to US 501(c)(3) Organisations provides the reader with a quick reference guide to the issues that face Section 501(c)(3) organisations, both from a practical and a technical perspective. The guide gives a broad overview of the US federal tax system that applies to charitable organisations, highlighting the most important considerations.
This guide will be of use alike to existing 501(c)(3) organisations, to bodies in the US and in other territories that are contemplating 501(c)(3) status, and to individuals considering their charitable giving options.
"An excellent guide. It is clear and well written." Ceris Gardner, Maurice Turnor Gardner LLP
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