This paper concerns the tax treatment of charitable contributions made to foreign organizations. Specifically, it discusses the current tax structure that governs contributions made by United States taxpayers to charitable organizations located outside the U.S. and its possessions.
"The Tax Treatment of International Philanthropy and Public Policy,"
Akron Tax Journal: Vol. 19
, Article 1.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol19/iss1/1