Q: We are starting an international fundraising program and will be asking foreign alumni for gifts. Can donors in other countries receive tax benefits or deductions for gifts to our institution?

A: Charitable gift laws are complex. Where tax benefits are available, individual countries establish definitions, criteria, procedures and limits through laws and regulations.

The CASE InfoCenter has developed this collection about charitable gift laws in a number of countries. Originally based on an appendix by James K. Myers for the CASE book Across Frontiers: International Perspectives on Educational Fundraising, these pages provide information on tax benefits and underlying laws and regulations. Circumstances under which cross-border gifts are eligible for tax benefits are summarized. Some countries require an educational institution to have a legal presence, such as a nonprofit entity, recognized in that country. Another option may be to use an authorized third-party intermediary to facilitate cross-border charitable gifts.

Limit of liability / disclaimer: CASE staff have used their best efforts in developing this collection and make no representations or warranties with respect to the accuracy or completeness of the content. CASE staff do not render legal, accounting or similar services and encourage members to seek legal advice or other expert counsel as needed.

The Americas

Asia-Pacific