On July 25, 2019, Cindy Lewin and Chris Moran published "Charity Abroad: U.S. Donors' Options for International Philanthropy" in EO Tax Journal. The following is an excerpt:
Under the Internal Revenue Code, only U.S. charities are eligible to receive tax-deductible charitable contributions from individual U.S. taxpayers. Thus, U.S. taxpayers cannot take charitable deductions for contributions made to foreign charities. Nonetheless, U.S. taxpayers have various options for supporting international philanthropy and receiving tax benefits, as discussed below.