501C3 and issues related -mars 2015

Transcription

Mars 2015
501(c)(3) and Issues Related
Irène Serot Almeras
Mission des relations avec la Société Civile
Ambassade de France aux Etats-Unis
Service de Coopération et d’Action Culturelle
http://fr.ambafrance-us.org/spip.php?article686
I- Création d’un 501(c)(3)
VOUS SAUREZ TOUT SUR LE 501(C)(3)
TEMOIGNAGES
II- Collecter sans le 501(c)(3) : l’indispensable Equivalency Determination
NGO SOURCE
GLOBALGIVING
PHILANTHROPIC INITIATIVE
III - Collecter des Fonds aux US en passant par des intermédiaires
LES « FRIENDS OF »
LES EXPERTS EN RECHERCHE DE FONDS
LES DONOR ADVISED FUNDS
IV – Témoignages de fondations et de collectifs de fondations américaines
EXPONENT PHILANTHROPY
FONDATION BILL ET MELINDA GATES
V- Annexes
EXTRAIT DE « THE RULES TO GIVE BY, A GLOBAL PHILANTHROPY LEGAL ENVIRONMENT INDEX »
EDITE PAR NEXUS / MCDERMOTT WILL&EMERY / CAF
Mission des relations avec la Société Civile et les Partenariats
Ambassade de France aux Etats-Unis – Service de Coopération et d’Action Culturelle
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Au fil des mois, nombreuses ont été les questions posées par plusieurs acteurs français
souhaitant s’installer aux Etats Unis, sur les solutions, les problèmes posés par chaque
solution envisagée…
Au fil des mois, nombreuses ont été les rencontres que nous avons pu faire, au travers des
réseaux auxquels la mission des relations avec la société civile a adhéré, mais aussi au
cours des réunions thématiques/conférences particulièrement nombreuses aux Etats Unis
auxquels nous avons assisté, à New York, San Francisco, Los Angeles, Washington et
Seattle.
C’est ainsi que l’idée de ce rapport est né, petit à petit, au fil des mois.
Contrairement à ce que nous avons pu vous proposer précédemment, nous avons choisi une
méthode totalement participative. Nous n’avons écrit directement aucun article et toute
contribution est venue d’acteurs ayant bien voulu participer à titre gracieux à cet
exercice, dont la finalité est de donner le plus d’informations possibles sur la/les méthodes
à suivre lorsqu’une ONG veut s’implanter aux Etats-Unis, sur les structures qui se sont
établies aux Etats-Unis et qui proposent des services différents pour faciliter cette
implantation, et enfin, sur les fondations américaines qui agissent à l’international et sont
donc susceptibles de pouvoir appuyer une ONG non américaine et/ou assimilée.
Sur ce dernier point, je souhaite mentionner Jennifer Astone, la directrice de Swift
Foundation qui a participé à ce rapport en tant que directrice de la Swift, membre de
Exponent Philanthropy et en tant qu’expert.
Une mention spéciale également à Paul Margie, qui malgré ses nombreuses occupations
professionnelles et ses engagements à titre bénévole, a mobilisé sa collègue, Traci
Biswese, afin de nous concocter un exposé complet spécifiquement tournés sur les volets
juridiques et complexes de la création d’une 501(c)3. Car c’est un peu finalement le
message délivré au fil des pages, s’implanter aux Etats-Unis pour une association n’est pas
simple, les solutions sont nombreuses, mais aucune n’est simple, ni … gratuite.
Merci également à Odile Prévot, qui a été parmi les premières à répondre présente, et qui
a bien voulu prodiguer des conseils à d’autres structures françaises ayant entamé une
réflexion sur une éventuelle implantation aux US.
Delphine Halgand, malgré un agenda particulièrement chargé, compte tenu des évènements
récents en France, a participé également, afin de restituer l’aventure de la création de
Reporters Without Borders USA, et les enseignements qu’elle peut en tirer aujourd’hui,
après plusieurs années d’existence aux Etats-Unis. Nous avons reçu quelques jours avant la
sortie du rapport, Nicolas Hazard, du groupe SOS, très connu en France (Economie Sociale
et Solidaire). Il s’est lancé il y a peu, mais avec visiblement déjà succès, dans la création de
Calso, qui souhaite adapter aux Etats-Unis ce modèle de l’entrepreunariat français. Ni une
ni deux, en deux jours, je recevais le témoignage de Nicolas. Merci et quelle rapidité !
Profitant des réseaux auxquels la Mission des Relations avec la Société Civile a pu adhérer
au fil des années, nous avons posté un message sur le forum de discussion réservé aux
membres de « Grantmakers for Effective Organizations ». Certaines fondations ont
répondu, dont la Fondation Bill et Melinda Gates, au travers de Shelly Sundberg. Très
intéressant d’avoir le point de vue de cette impressionnante fondation par sa taille et les
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fonds mis à disposition. Diversité du paysage américain, après avoir évoqué la plus grosse
fondation américaine, nous tenons à rendre hommage à Andy Carroll qui a fait ici, au titre
de Exponent Philanthropy (collectif de fondations ayant peu ou pas de staff) un travail
formidable, fruit de sa grande expérience et des informations qu’il a recueilli auprès de
certains de leurs membres.
En revenant aux petites structures, nous souhaitons remercier très chaleureusement
également Caroline Faucher-Winter qui nous emmène en Thaïlande, avec l’histoire de
l’association Kids Home, après le Cameroun représenté par la Serge Betsen Academy.
C’est ainsi que notre rapport est vraiment diverse, puisque l’on pourra lire également
l’expérience relaté par Hugues Chenet, qui est en cours de processus, ou celle exposée par
Laurent Mellier, qui bénéficie aux Etats Unis du réseau des anciens de Polytechnique, base
solide pour une implantation d’une structure « les Amis de ».
Les Amis de la Fondation de France, représentée par Francis Charhon nous narre leurs
méthodes et critères, que détaille aussi Jean-Paul Warmoes pour An ‘American Friends
Fund’ at KBFUS.
Espace intermédiaire en quelque sorte avant le 501(c)(3), des structures comme
GlobalGiving, qu’évoque pour nous Cathy Maher, ou la plus récente NGO Source propose le
premier sésame qu’est le Equivalency Determination. Ken Tsunoda, nous explique en quoi
cela consiste et comment NGO Source peut efficacement aider les associations qui
souhaitent en bénéficier. Grâce au témoignage proposé par Maggi Alexander, du Center
for Global Philanthropy de la Philanthropic Initiative, nous abordons également le champ
immense des conseils aux philanthropes, très nombreux aux Etats-Unis. Maggi nous détaille
le département spécifique dédié aux fondations américaines agissant à l’international qu’ils
ont ouvert en 2010.
Non pas entre la poire et le fromage, mais plutôt entre le donor advised fund et les amis
de, on trouve Faircom, Corinne Servily nous expose leurs méthodes de travail et ce qu’ils
proposent concrètement aux associations et/ou fondations qui font appel à leurs services.
En parlant de Donor Advised Funds, compte tenu de leur augmentation constante, une
partie leur est consacrée. John Holm a bien voulu nous transmettre des rapports
éclairants sur la perception par exemple des Etats-Unis, qui arrive à la même note que la
France d’ailleurs, dans le rapport « the rules to give by, a global philanthropy legal
environment index » présenté en annexe. John nous a aussi transmis des informations sur
ce monde des donors advised funds, de plus en plus nombreux mais également critiqués. Il
nous propose également un exposé très complet de Charities Aid Foundation of America.
Un immense merci à tous ces participants. La réactivité de chacun, leur taux d’écoute par
rapport à l’objectif poursuivi, les informations complémentaires apportés après première
lecture, la disponibilité de chacun et chacune.
Merci et
Bonne lecture !
Irène Serot Almeras
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I- CREATION D’UNE 501c3
TEMOIGNAGES
Association 2° Investing Initiative (2°ii)
Serge Betsen Academy
Kids Home America Inc
Reporters without Borders USA
Calso
Friends of Ecole Polytechnique, structure sœur de collecte aux USA
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Témoignagne proposé par
Paul Margie et Traci Biswese,
du cabinet Harris, Wiltshire & Grannis LLP
Paul Margie a été un des premiers à répondre présent à cet appel à contributions que nous
avons lancé pour mettre sur pied ce rapport.
Avec sa collègue, Traci Biswese, ils nous proposent ici un exposé complet et documenté sur
le processus que doivent suivre les ONG internationales lorsqu’elles souhaitent s’implanter
aux Etats-Unis en mettant en place une 501(c)(3).
Paul sait de quoi il parle puisqu’il a préparé et facilité, en tant qu’avocat « pro bono » la
création de Telecom Without Borders, équivalent américain de l’association Télécom sans
Frontières. Il poursuit d’ailleurs sa collaboration à titre bénévole pour cette association.
Paul Margie et Traci Biswese collaborent au sein du cabinet,
Harris, Wiltshire & Grannis LLP.
Wiltshire & Grannis LLP is a boutique law firm in Washington
DC with leading telecommunications, technology, national
security, litigation, and ethics practices. HWG is counsel to
NGOs such as Télécoms Sans Frontières and the Asilia
Charitable Corporation.
Article Disclaimer:
This article has been provided for informational purposes only and is not intended and
should not be construed to constitute legal advice or to invite an attorney-client
relationship. Please consult your attorneys in connection with any fact-specific situation
under federal, state, and/or local laws that may impose specific obligations on you and
your company.
THE PROCESS FOR INTERNATIONAL NGOs SEEKING
TAX-EXEMPT STATUS IN THE UNITED STATES
International NGOs’ ability to advance economic development, improve healthcare, protect
the environment, defend women’s rights, and much more increasingly depends on the
economic support not only of governments but also of individuals and private sector
donors. The critical work of many French-headquartered NGOs in each of these areas
draws such support from U.S. citizens. But U.S. citizens expect that their charitable
donations will result in a tax deduction.
In order to permit such an exemption for a donation to an NGO, however, the U.S. Internal
Revenue Service (IRS) must grant the organization tax-exempt status. This status is
commonly known by reference to the portion of U.S. law that permits it: Section 501(c)(3)
of the tax code. Thus, a tax-exempt NGO is called a 501(c)(3) organization.
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This article provides an overview of the U.S. 501(c)(3) system to assist an NGO in
considering whether seeking 501(c)(3) status is right for their organization. It is
important, however, to recognize that each organization should seek legal advice from a
U.S. attorney before pursuing such a strategy in order to understand how the tax laws
apply to its particular situation.1
In order to successfully receive tax-exempt status from the IRS, an NGO generally (1) must
be an independent nonprofit corporation organized in a U.S. state; (2) have a U.S. Employee
Identification Number (EIN); (3) have a Board of Directors; (4) have a “charitable purpose”;
and (5) apply to the IRS using Form 1023.
Organization and Formation of a Nonprofit Corporation in a U.S. State
Tax-exempt NGOs must be organized as corporations. U.S. corporations are registered by
individual states, not by the federal government. Registration requirements and forms of
organization vary from state to state. The process generally involves drafting and
providing a brief description of the organization, its mission, name, the address of an agent
within the state, and paying a filing fee. Most states have an incorporation statute that
streamlines the process. In some states, certain organizations formed for religious,
educational, or other benevolent purposes must also register with a state charity official
charged with protecting charitable assets and regulating the charitable solicitation of funds
from the public.
Before seeking tax-exempt status from the IRS, a prospective entity must first pursue this
process and form a state nonprofit corporation. The name of the newly formed nonprofit
corporation cannot be the same as the name of another corporation on file with a particular
state’s corporations’ office (generally the Secretary of State’s office). The state
corporations’ office can provide information as to whether a proposed name is available for
use. For a small fee, an organizer can typically reserve a name for a brief period of time
until an NGO has filed its articles of incorporation. For more information, a prospective
incorporator may contact a particular state’s corporations’ office.
States generally require entities to file “articles of incorporation” with the state’s corporate
filing office. Articles of incorporation, sometimes called a certificate of incorporation, must
set forth certain information as mandated by state statute. Articles of incorporation
include the entity’s name and office address. Although laws vary from state to state, the
purpose of the corporation and the rights and liabilities of shareholders and directors are
typical provisions required in the document. Many states provide a downloadable form
that meets the state’s minimum requirements for articles of incorporation.
1
The information presented in this article is provided for informational purposes only and does not constitute
legal advice. These materials are intended, but not promised or guaranteed, to be current, complete, or up-todate and should in no way be taken as an indication of forthcoming outcomes. Transmission of the information
is not intended to create, and the receipt does not constitute, an attorney-client relationship between sender and
receiver. This article is offered only for general informational and educational purposes. It is not offered as and
does not constitute legal advice or legal opinions. You should not act or rely on any information contained in
this article without first seeking the advice of an attorney.
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Other important documents that an entity may need include bylaws and organizational
minutes. An entity’s bylaws are the internal governing guidelines that contain rules and
procedures for holding meetings, voting on issues, and electing directors and officers. Most
commonly, a corporation’s directors adopt bylaws at its first board meeting. An entity’s
directors make major policy and financial decisions for the entity. Many states allow
nonprofit entities to have just one director, but other states require at least three. The
process of selecting U.S. directors and establishing a strong Board of Directors is very
important, but is beyond the scope of this article. There are many excellent resources on
these topics, and NGOs should carefully consider these resources before proceeding.2
Because the process for each state is different, NGOs should check with the state
department of consumer affairs (or a similar state licensing agency) in their selected state
for information concerning other state licensing requirements for the particular type of
organization sought. For instance, the IRS rules for nonprofits do not impose a citizenship
or residence requirement for board members. However, entities should investigate state
laws (through the State Attorneys General offices). NGOs should also consider whether the
involvement of non-citizens would make the organization ineligible for any grants or
contracts, or could impact the determination of whether the organization is independent
from a foreign NGO.
Acquiring an Employee Identification Number
After receiving an approved certificate of incorporation, an entity must request an EIN
from the IRS via an online application.3 The IRS has provided guidance on necessary steps
in the “Hiring Employees” section of its website.4
2
Helpful resources for establishing a strong Board of Directors include:
“Recruiting and Vetting Nonprofit Board Members,” The Bridgespan Group, available at
http://www.bridgespan.org/Publications-and-Tools/Hiring-Nonprofit-Leaders/RecruitingBoard-Members/Recruiting-and-Vetting-Nonprofit-Board-Members.aspx#.VNKkrGjFdk;
“Board of Directors,” Center for Nonprofit Excellence, available at
http://thecne.org/board-directors;
“Building Your Nonprofit’s Board,” Nolo, available at http://www.nolo.com/legalencyclopedia/building-nonprofits-board-30046.html;
“Nonprofit Boards - Find Them, Feed Them, Put Them to Work,” About.com, available
at http://nonprofit.about.com/od/nonprofitboards/a/boardhub.htm; and
“Nonprofit Board of Directors: Choose It with the 3 ‘Ws,’” Nonprofit Hub, available at
http://www.nonprofithub.org/starting-a-nonprofit/nonprofit-board-of-directors-choose-itwith-the-3-ws/.
3
See “Apply for an Employer Identification Number (EIN) Online,” IRS, available at
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Apply-for-an-Employer-IdentificationNumber-(EIN)-Online.
4
See “Hiring Employees,” IRS, available at http://www.irs.gov/Businesses/Small-Businesses-&-SelfEmployed/Hiring-Employees.
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Applying to the IRS for Tax-Exempt Status
Once a nonprofit entity has received a state certificate of incorporation and an EIN, it may
seek qualification from the IRS as exempt from state and federal taxation through a formal
application process. The law that governs the IRS is called the Internal Revenue Code. The
Internal Revenue Code includes the rules that permit the IRS to designate entities as tax
exempt, and IRS rules provide further detail.5
The Internal Revenue Code includes a list of undertakings that may make an organization
eligible for tax-exempt status. Generally, entities organized solely for charity, education,
testing for public safety, religion, literary purposes, science, and certain sports—that are
not-for-profit and do not play a partisan political role—may apply to receive exemption
from federal income taxation on all income related to these purposes. Entities organized
for political purposes may receive limited tax exemption, and only for income received
from contributions solicited from the general public, membership dues, or fundraising
events. The IRS lists a series of questions6 to help determine whether a particular
nonprofit corporation is eligible for federal tax exemption on its website.
NGOs that meet the IRS’s criteria may apply for tax-exempt status under Section 501(c) of
the Internal Revenue Code. Section 501(c) provides for twenty-nine types of nonprofit
organizations that may be exempt from some federal income taxes. Sections 503 through
505 of the Code present requirements for attaining such exemptions. Many states refer to
Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c)
organizations can receive unlimited contributions from individuals, corporations, and
unions.
The most common type of nonprofit, tax-exempt organization falls under category
501(c)(3). These nonprofit organizations are exempt from federal income tax if their
activities have one or more of the following purposes: charitable, religious, educational,
scientific, literary, testing for public safety, fostering amateur sports competition, or
preventing cruelty to children or animals. The IRS has made available information,
explanations, guides, forms, and publications relating to such organizations on irs.gov.7
5
The IRS provides applicants with very good guidance on its website. See “Tax Information
for Charities & Other Non-Profits,” IRS, available at http://www.irs.gov/Charities-&-NonProfits. It is important to note that the U.S. has many laws relating to immigration, lobbying,
and financial crimes that may affect all organizations operating within the U.S., including
NGOs. See “Fact Sheet: Non-Governmental Organizations (NGOs) in the United States,”
HumanRights.gov, available at http://www.humanrights.gov/fact-sheet-non-governmentalorganizations-ngos-in-the-united-states.html#_ftn2. Entities seeking to operate or organize in
the U.S. should review these laws carefully.
6
See “Application Process,” IRS, available at http://www.irs.gov/Charities-&-Non-Profits/Application-Process.
7
See, e.g.,
“Charities and Nonprofits A-Z Site Index,” IRS, available at http://www.irs.gov/Charities-&-NonProfits/Charities-and-Nonprofits-A-Z-Site-Index;
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To apply for a 501(c)(3) exemption, an NGO must submit Form 1023 to the IRS.8 The state
where an NGO is organized must approve its request to incorporate, and the IRS must
assign it an EIN, before the NGO can submit Form 1023. An entity may be required to
complete IRS Form 87189 (User Fee for Exempt Organization Determination Letter
Request). It is important to follow the IRS instructions provided for each form very
carefully. NGOs should strongly consider hiring U.S. counsel or working with a specialized
consultant in the U.S. when seeking approval from the IRS, and should consult with tax
counsel on the implications of 501(c)(3) status.
A Case Study – Forming a Nonprofit Organization in New York
To illustrate how this process works, we will describe the formation of a nonprofit
organization in the State of New York. Nonprofit corporations are formed in the State of
New York pursuant to its Not-for-Profit Corporation Law (NPCL). The NPCL provides that
not-for-profit corporations organized in New York may not be formed for profit or financial
gain, and that no corporate assets, income, or profit may be distributed to such a
corporation’s members, directors, or officers unless specifically permitted by the NPCL. We
describe, below, the steps involved in forming a nonprofit corporation in New York.
Interested entities should read this list in conjunction with the NPCL in New York10 (N.Y.
N.P. Corp. Law) and the New York State Department of State’s guide to forming a not-forprofit Corporation,11 and seek the advice of local counsel.
First, an entity seeking to operate as a New York nonprofit corporation must choose a name
for the entity and check for availability of its chosen name. An entity may search for the
availability of its proposed name by writing to the New York Department of State or
“Webinars for Exempt Organizations,” IRS, available at http://www.irs.gov/Charities-&-NonProfits/Webinars-for-Exempt-Organizations;
“Current Edition of Exempt Organizations Update,” IRS, available at http://www.irs.gov/Charities-&-NonProfits/Current-Edition-of-Exempt-Organizations-Update;
“IRS Stay Exempt: Tax Basics for Exempt Organizations,” IRS, available at
http://www.stayexempt.irs.gov/;
“Life Cycle of an Exempt Organization,” IRS, available at http://www.irs.gov/Charities-&-NonProfits/Life-Cycle-of-an-Exempt-Organization; and
“Tax Exempt & Government Entities Division At-a-Glance,” IRS, available at http://www.irs.gov/uac/TaxExempt-&-Government-Entities-Division-At-a-Glance.
8
See “Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue
Code,” IRS available at http://www.irs.gov/uac/Form-1023,-Application-for-Recognition-of-Exemption-UnderSection-501(c)(3)-of-the-Internal-Revenue-Code.
9
See “Form 8718, User Fee for Exempt Organization Determination Letter Request,” IRS, available at
http://www.irs.gov/uac/Form-8718,-User-Fee-for-Exempt-Organization-Determination-Letter-Request.
10
See “Not-for-Profit Corporation Filings,” New York State Department of State, Division of Corporations, State
Records & UCC, available at http://www.dos.ny.gov/corps/nfpcorp.html#certinc.
11
See “Not-for-Profit Incorporation Guide,” New York State Department of State, available at
http://www.dos.ny.gov/forms/corporations/1511-f-l_instructions_new.pdf.
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Division of Corporations, or by checking name availability using the New York Corporation
and Business Entity Database12 to help identify names that have already been taken (please
keep in mind that this database may not be complete). In New York, the name of a
nonprofit corporation must contain one of the following words: “Corporation,”
“Incorporated,” “Limited,” or their abbreviations.13
Next, an entity must appoint directors, keeping in mind that it must have at least three
directors, aged eighteen years or older.14 Note that directors do not have to reside within
the State of New York.
The next step is to file the certificate of incorporation. An incorporator must be at least
eighteen years of age, and the certificate must be filed with the Department of State’s
Division of Corporations.15 A sample certificate form is available on the New York
Department of State’s website.16 Domestic not-for-profit corporations are formed by filing
a certificate of incorporation with the Department of State. Foreign not-for-profit
corporations, which are formed under the laws of another state or country, may apply for
authority to conduct activities in New York State by filing an Application for Authority with
the Department of State. A completed certificate of incorporation, together with a filing fee
(payable to the Department of State), must be submitted for filing to the Department of
State, Division of Corporations, State Records and Uniform Commercial Code. A certified
copy of the certificate of incorporation may be requested for an additional charge.
Expedited Handling Services are also available for an additional fee. Upon filing a
certificate of incorporation with the Department of State, an official filing receipt is issued
to the certificate’s filer.
Next, a New York entity must create its bylaws, keeping in mind that there are no set
criteria for the content of bylaws, but they typically set forth internal rules and procedures.
Bylaws are not required to be filed with the Secretary of State. Rather, an entity must keep
a copy at its principal place of business. Another important step for such an entity is
holding its organizational meeting. A New York charitable entity must also register with
the Charities Bureau of the Attorney General’s Office.17
Once this process is complete, a New York charitable entity can follow the process
described herein to obtain an EIN and then submit Form 1023 to the IRS.
*
*
*
12
See “Corporation & Business Entity Database,” New York State Department of State, Division of Corporations,
State Records & UCC, available at http://www.dos.ny.gov/corps/bus_entity_search.html.
13
See N.Y. N.P. Corp. Law §§ 301-303 (2014) for more information on all naming requirements.
14
For exceptions to this rule, see id. § 701.
15
Visit http://www.dos.ny.gov/corps/.
16
Visit http://www.dos.ny.gov/forms/corporations/1511-f-l.pdf (last visited Feb. 4, 2015).
17
See “NYS Attorney General’s Charities Bureau,” New York State Attorney General, at
http://www.charitiesnys.com/home.jsp.
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The goal of this article is to assist NGOs in understanding the process for obtaining taxexempt status at a high level. This will enable NGOs to assess the time and resources
required to successfully pursue an application. Once an NGO determines to proceed, it
should strongly consider hiring local counsel and consulting with tax counsel on the
implications, rights, and responsibilities of tax-free status. Finally, NGO’s should draw
upon the very helpful resources the IRS provides for their use. The following table includes
some of the most useful materials.
Name
Title
Publication 15 Circular E, Employer’s Tax Guide
Publication 15- Employer’s Supplemental Tax Guide
A
Publication 526 Charitable Contributions
Publication 557 Tax-Exempt Status for Your Organization
Publication 598 Tax on Unrelated Business Income of Exempt Organizations
Publication 892 How to Appeal an IRS Decision on Tax-Exempt Status
Notice 1333
Nondeductible Lobbying and Political Expenditures
Notice 1335
Gaming Activities
Notice 1340
Tax-Exempt Organizations and Raffle Prizes - Reporting
Requirements and Federal Income Tax Withholding
Publication
Charitable
Contributions:
Substantiation
and
Disclosure
1771
Requirements
Publication
Tax Guide for Churches and Religious Organizations
1828
Publication
Tax-Exempt Organizations and Gaming
3079
Publication
Tax Guide for Veterans’ Organizations
3386
Publication
Disaster Relief: Providing Assistance through Charitable
3833
Organizations
Publication
Applying for 501(c)(3) Tax-Exempt Status
4220
Publication
Compliance Guide for Tax-Exempt Organizations (other than
4221-NC
501(c)(3) Public Charities and Private Foundations)
Publication
Compliance Guide for 501(c)(3) Public Charities
4221-PC
Publication
Compliance Guide for 501(c)(3) Private Foundations
4221-PF
Publication
A Charity’s Guide to Vehicle Donation
4302
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Name
Publication
4303
Publication
4386
Publication
4573
Publication
4630
Publication
4779
Title
A Donor’s Guide to Vehicle Donation
Compliance Checks: Examination, Audit or Compliance Check?
Group Exemptions
Exempt Organizations Product and Services Catalog
Facts about Terminating or Merging Your Exempt Organization
Available at http://www.irs.gov/publications/
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1. CREATION D’UNE 501(C)(3) – TEMOIGNAGES
Témoignage proposé par Hugues Chenet
co fondateur
www.2degrees-Investing.org
Parfaite introduction pour cette série de témoignages, l’association 2° Investing Initiative
(2°ii), a mis en place au cours de ses derniers mois leur stratégie d’implantation aux ÉtatsUnis. Hugues Chenet nous propose ici son témoignage sur le processus qui est donc encore
en cours. A noter que la volonté de 2°ii de réfléchir à une implantation américaine est
venue de sollicitations qu’ils ont pu recevoir de structures intéressées par leurs travaux de
ce côté de l’Atlantique.
Hugues Chenet est co-fondateur de l’initiative 2° Investing, il exerce les fonctions de directeur
scientifique.
Auparavant, Hugues Chenet travaillait depuis 2007 en tant que manager et
expert « sustainability » chez OTC Conseil, société spécialisée dans la gestion
des risques financiers. Il a développé la pratique risque environnemental et
dirigé l’équipe Développement Durable, orientée vers le secteur de la finance,
en développant les interactions entre les institutions financières
(départements Risk Management et Développement Durable) et les ONG de
défense de l’environnement.
Hugues détient un doctorat en géophysique, et a travaillé pendant 7 ans dans
le milieu académique (Institut de Physique du Globe de Paris [IPGP], Agence Spatiale
Japonaise [JAXA]).
2° Investing Initiative (2°ii, dit « two degrees ») a été créée en 2012 par Stanislas Dupré,
Hugues Chenet et Jean Pierre Sicard, avec le soutien de la Caisse des Dépôts et du Ministère
de l’Environnement. Initialement basée à Paris, 2°ii est une association d’intérêt général qui
fonctionne en think tank. L’association 2°ii est dédiée à la mobilisation du secteur financier
sur le financement du long-terme et de la transition vers une économie bas-carbone.
Le « 2° » fait référence à l’objectif de limitation du réchauffement climatique global à +2°C,
valeur mise en avant par la communauté scientifique comme étant un seuil à ne pas
dépasser pour préserver un équilibre gérable de la planète, qui constitue désormais une
cible partagée par les Etats réunis autour de la Convention-Cadre des Nations Unies sur les
Changements Climatiques (CCNUCC).
Les travaux de 2°ii portent sur trois axes :
1.
le développement de méthodes et outils d’évaluation ;
2.
l’analyse des processus d’investissement ; et
3.
le développement de propositions en matière de réglementation financière.
- 14 -
Les études sont effectuées en partenariat technique avec les organisations internationales
de référence (UN Environment Program Inquiry sur le volet réglementation, UNEP Financial
Initiative, World Resources Institute et GHG Protocol sur le volet évaluation, Agence
Internationale de l’Energie et UNEP Financial Center – Frankfurt School of Finance &
Management sur l’analyse des besoins d’investissement et de financement) et les
gouvernements (Ministères français et allemand de l’environnement, Commission
Européenne, Banque Centrale et State Council chinois).
L’association qui compte une centaine de membres et une dizaine d’employés est financée
par des subventions, des dons d’organisations, d’institutions financières privées et
de fondations.
La liste de travaux et publications est disponible sur www.2degrees-Investing.org.
Bien que née à Paris, l’association n’a pas vocation à se focaliser sur la France, ni même
l’Europe, son sujet étant éminemment global, à double titre (climat, finance). Ainsi, dès la
première année nous avons commencé à développer un réseau pointu et des partenariats
dans différents pays avec des organisations travaillant sur nos sujets. En Europe, en Chine,
et bien évidemment aux Etats-Unis.
L’intérêt pour 2°ii de travailler avec les USA est triple.
Tout d’abord la place financière américaine est au premier plan, il est donc important pour
nos travaux d’y être connecté. Par ailleurs, la perspective américaine concernant le rôle du
secteur financier et son type de fonctionnement est très spécifique par rapport au contexte
européen. Enfin, les Etats-Unis sont un endroit où la société civile est très active, et
rapidement nous avons été sollicité pour y être présent et y développer nos activités,
notamment de la part de fondations qui travaillent sur les questions climatiques
ou appuient le mouvement « fossil free ».
Ainsi la question qui s’est posée était : « comment installer l’association aux EtatsUnis ? ». Dans nos préoccupations liées figuraient l’objectif d’avoir des employés locaux,
d’avoir la capacité de faire venir des employés de la structure française, et d’avoir accès à
des financements d’organisations américaines.
Pour ce qui est de la partie financière et de notre éligibilité à recevoir des dons de
fondations, nous avons rapidement compris que toutes nos préoccupations étaient
résumées une cible : obtenir un 501(c)3.
Pour le reste, la boîte de Pandore s’ouvrait, notamment sur les questions de montage
juridique de la structure, entre un statut « domestic » et « foreign », ayant différentes
implications sur la gouvernance et le lien avec l’organisation française, et sur les questions
de droit du travail, concernant les employés français susceptibles de travailler aux EtatsUnis pour monter et développer la structure américaine.
Rédaction et cohérence des statuts, mise en place d’un Board of Directors, nature des liens
avec l’organisation française, capacité d’employeur et obligations juridiques, sociales et
fiscales … autant de questions sur lesquels il a fallu solliciter des personnes dont c’est le
métier.
- 15 -
Après une première phase de « réseautage » pour bénéficier de l’expérience
d’organisations plus ou moins proches de la nôtre, nous nous sommes tournés vers un
avocat, que nous avons choisi par l’entremise d’une association française (ayant peu ou
prou effectué les mêmes démarches il y a quelques années) rencontrée grâce au réseau du
Service de la Mission des Relations avec la Société Civile de l’Ambassade de France à
Washington.
Pendant ce temps, entre la situation de départ 100% française et l’établissement d’une
structure américaine autonome disposant d’un statut 501(c)3, nous avons pu renforcer nos
liens avec les fondations américaines. En effet, nous avons bénéficié de deux grants de la
part de deux fondations, dont un des objectifs était de nous permettre entre autre d’établir
notre activité à New-York, pour avoir plus d’impact aux E.-U.
Afin de pouvoir disposer de ces financements, nous avons d’abord commencé à mettre en
place un fiscal sponsorship avec une organisation partenaire implantée à New-York et à
Londres, en attendant que la structure américaine de 2°ii soit en place et dispose d’un
statut 501c3. Mais rapidement, nous avons opté pour un autre dispositif, dit
d’equivalency determination, qui permet à une organisation basée en dehors des E.-U. de
se voir « certifiée équivalente » à une organisation de type 501(c)3. Ceci autorise une
fondation à attribuer et verser un financement une association française comme la nôtre en
bénéficiant du même statut fiscal qu’avec une NGO estampillée aux USA.
Nos deux fondations partenaires en question étant toutes deux membres d’une
organisation appelée NGO Source, qui fournit cette equivalency determination, nous avons
sollicité leurs services (gratuits car pris en charge par les fondations membres) et lancé la
démarche, qui s’apparente à un petit audit. Ainsi, en remplissant le dossier administratif
(conséquent mais gérable pour une association bien constituée/organisée), en quelques
semaines la demande était validée de leur part et 2° Investing Initiative France a pu
recevoir ses premiers financements américains.
À ce jour (février 2015) une partie des questions est résolue, l’incorporation administrative
doit avoir lieu dans quelques jours et permettre un premier recrutement local. Mais un
certain nombre de démarches est encore en cours, notamment pour établir le fameux
sésame 501(c)3. … à suivre au prochain épisode !
---
- 16 -
Témoignage proposé par Odile Prévot
Secrétaire Générale, Serge Betsen Academy
Odile Prévot a bien voulu témoigner dans ce rapport afin de nous exposer les différentes
étapes franchies pour installer dans la durée la Serge Betsen Academy aux Etats-Unis.
Odile Prévot est avocat en droit des affaires, inscrite au Barreau en France et en Angleterre.
Pendant 17 ans, elle s’est spécialisée en fusions acquisitions pour des sociétés internationales
et des fonds d’investissements et a travaillé entre Sacramento, Paris et Londres.
Aujourd’hui basée à Washington DC, Odile est Associée dans un cabinet de
conseil spécialisé dans les relations gouvernementales entre les EtatsUnis et l’Afrique subsaharienne. Odile est impliquée plus particulièrement
dans la politique de développement international, le renforcement des
capacités des organisations de la société civile, ainsi que les négociations
commerciales avec les entreprises.
Odile est aussi la Secrétaire Générale de la Serge Betsen Academy,
association active au Cameroun qui a pour mission de transmettre aux
enfants des valeurs et des repères pour se construire dans la vie, en les
accompagnant scolairement et médicalement.
Odile est diplômée de l’Université de Paris II-Assas, d’un LLM de l’Université de McGeorge
School of Law en Californie, et du College of Law à Londres.
Début septembre 2013, Serge Betsen s’est rendu aux Etats-Unis afin d’assister en tant
qu’ambassadeur sportif au sommet annuel de Beyond Sport, l’organisme mondial qui
encourage la promotion, le développement et le soutien du sport comme force de
changements positifs à travers le monde.
Lors de cet événement, la Serge Betsen Academy (SBA) a été reconnue comme membre
du Global Rugby Collaborative, un organisme qui a pour vocation de « créer un meilleur
monde à travers le rugby », ce qui vient renforcer la création d’une antenne SBA aux EtatsUnis qui aura pour but principal de lever des fonds pour les actions menées au Cameroun,
aux Etats-Unis et à travers le monde selon le triptyque rugby-scolarité-santé.
Ainsi 2013 est l’année de l’entrée officielle de la SBA et de son fondateur Serge Betsen sur
le sol américain. Une entrée officielle qui s’est faite grâce à l’aide d’un cabinet d’avocats
américain sur place qui a accepté de nous aider pro bono.
Renforcer la visibilité de la France a l’étranger par la popularisation du rugby sur un
territoire encore très frileux du ballon ovale, aider les enfants défavorisés dans le monde,
deux axes que Serge Betsen avait en tête quand je suis partie de Londres pour raison
professionnelle pour aller vivre aux Etats-Unis.
- 17 -
Déjà installés en France et au UK, l’idée de créer une 501 (c) 3 à Washington DC nous a vite
été suggérée afin de lever des fonds sur place et de se voir reconnaitre une certaine
légitimité.
La création de la 501 (c) 3 s’est faite avec peu de difficulté car le schéma était simple :
aucun salarié, un Board de bénévoles que Serge et moi connaissions, un expert- comptable
sur place, des avocats, un coach de rugby …l’ensemble constituant le conseil
d’administration américain de la SBA USA.
Les démarches administratives et l’utilisation des fonds nous ont longuement été
expliquées par les avocats américains. Déjà immatriculées en France, au Cameroun, au UK
et maintenant à Washington DC, nous devions suivre une procédure très stricte. Les 3
autres entités ont été auditées avant l’immatriculation de celle de DC et aujourd’hui
l’administration, la comptabilité et le juridique de ces 4 entités doivent être vue
séparément aux yeux de l’administration américaine. Même si la Serge Betsen Academy a
son siège social à Biarritz, les « filiales « au UK , au Cameroun et aux USA sont régies
indépendamment et selon des règles toutes différentes. Il est évident que la gestion de ces
quatre entités n’est pas sans conséquence financière et qu’une installation aux USA n’est
pas si simple si vous n’avez pas déjà un réseau établi, des outils et des méthodes de travail
qui ont déjà fait leur preuve. Nous venions de Londres ou nous nous sommes formés aux
méthodes anglo-saxonnes du fundraising et avions mis en place des procédures qui
pouvaient s’accorder avec celles des USA.
Depuis la première visite de Serge à Washington DC en 2013, le temps a passé puisque
l’association SERGE BETSEN ACADEMY USA multiplie les opérations pour se faire
connaître des acteurs américains. D’une invitation aux journées des CSO (civil society
organisations) de la Banque Mondiale et du Fond Monétaire International, au parrainage
d’événement sportifs, en passant par des formations pour les jeunes passionnés de rugby
prodiguées par Serge lors de son passage en novembre 2014, la SBA USA s’installe
progressivement comme un acteur actif du « rugby humanitaire ».
- 18 -
La petite histoire de Kids Home America, Inc
ou comment établir et faire vivre une 501c3 aux Etats Unis
Proposé par Caroline Faucher-Winter,
trésorière et secrétaire
La vie est faite de rencontres, à tout moment. J’avais entendu parler de la Epic Foundation
par Corinne Servily, CEO de Faircom. Nous avons donc noué contact, et parmi les
associations qui intéressent Epic Foundation, il se trouve Kids Home, qui fonctionne
beaucoup sur la base du volontariat et dans plusieurs parties des Etats-Unis, puisque
Caroline Faucher-Winter qui témoigne dans ce rapport est basée à New York, alors que
Sonia Rousseau-Lopez qui m’a proposé de contacter Caroline est elle, à Washington.
Caroline Faucher-Winter vit aux Etats Unis depuis 2004 et à
Brooklyn depuis 2009. Professionnelle des Relations Presse et
Publiques notamment dans le domaine des nouvelles
technologies jusqu’en 2012, elle se consacre aujourd’hui à
l’éducation de ses 3 enfants âgés de 6 mois à 12 ans et soutient
son mari Alexandre Winter, entrepreneur. Née en France et
élevée en Alsace, elle et son mari sont de fervents défenseurs de
leur culture et ne ratent pas une occasion de la faire découvrir à
leurs amis, notamment par le biais de la gastronomie. Elle est
depuis 2013, Trésorière et Secrétaire de Kids Home America, Inc
et membre du board avec Magali Crosta du Parc (Présidente),
Florence Chataignier et Sonia Rousseau. Pour plus d’information visitez www.kidshome.org ou contactez [email protected]
Kids Home America, Inc est une “non-profit” bénéficiant depuis novembre 2013 du statut
501(c)3 vulgairement appelé «tax exempt status ».
L’aventure de Kids Home America a commencé lors de ma rencontre à Brooklyn en 2010
avec Magali Crosta du Parc, fraichement débarquée à New York avec sa famille. Elle est
directrice des programmes et co-fondateur avec son mari Nicola Crosta de Kids Home
Foundation en Thailande. Depuis plus de 12 ans, Kids Home Foundation soutient des
enfants et familles des bidonvilles de ChiangMai. A l’aide d’une équipe d’une douzaine de
travailleurs sociaux et éducateurs sur le terrain, Kids Home identifie les enfants les plus
vulnérables et leur apporte des solutions sur-mesure et pérennes. Depuis cinq ans, les
équipes de Kids Home se concentrent notamment sur l’aide à la scolarisation des enfants
dont les parents travaillent et vivent sur les chantiers de construction.
- 19 -
C’est l’amitié d’abord puis l’intérêt grandissant pour le travail particulièrement qualitatif et
innovant qu’elle et son mari effectuaient pour soutenir ces enfants qui m’ont rapidement
convaincue de m’impliquer un peu plus. Mais comment? Je suis une professionnelle des
Relations Publiques, spécialisée dans le domaine des technologies, autant dire que
l’humanitaire était à des années lumière de mon univers…
Le rapport privilégié que Nicola et Magali entretiennent depuis 12 ans avec leurs donateurs
est l’un des éléments clé pour convaincre un partenaire potentiel et c’est ainsi que peu
après leur arrivée à New York, une de leurs relations a souhaité devenir un partenaire
important de Kids Home Foundation. Une condition sine qua non pourtant : être en
mesure de défiscaliser sa contribution comme le prévoit la loi dans le cadre d’une
donation à une 501c3.
Deux problématiques se sont immédiatement posées et devaient ainsi être résolues avant
le 31 décembre:
1. Créer une entité capable de recevoir cette donation et dont la mission est de
soutenir les programmes de Kids Home Foundation en Thailande
2. Obtenir ce statut de 501(c)3 pour que ce donateur et potentiellement d’autres,
puissent déduire une partie de leur contribution de leurs impôts.
Le Fiscal Sponsorship: une solution simple et rapide mais transitoire
Nous étions déjà au mois de novembre et le compte à rebours avant le 31 décembre avait
commencé. Pas le temps de créer une entité américaine de Kids Home Foundation avant la
fin de l’année et surtout, et c’est ici que le bât blesse, aucun budget pour payer des avocats,
indispensables pour comprendre les rouages de l’administration américaine.
C’est ainsi que nous avons découvert les avantages d’un Fiscal Sponsorship. En termes
simples, une Organisation caritative de type 501(c)3 peut “héberger” une autre
organisation caritative et lui faire bénéficier de son statut. Bien entendu, tout cela est
encadré par la loi afin d’éviter tout abus. Il nous a fallu alors trouver un “sponsor” dont la
mission soit au mieux similaire ou au moins complémentaire et prêt à nous aider. Il existe
beaucoup de non profits qui offrent ce type d’aides et se rémunèrent en prélevant un
pourcentage des donations obtenues. On peut trouver la définition exacte du fiscal
Sponsorship sur le site du Council For Non Profit. Une liste de fiscal sponsors est aussi
disponible sur ce site.
Nous avons finalement opté pour un fiscal sponsorship avec une petite non-profit basée à
Brooklyn, NY dirigée par une amie de Magali et Nicola. Cette solution nous permettait
d’abord d’être plus efficaces puisque postuler pour un sponsorship via ces organisations
énumérées plus haut peut s’avérer assez fastidieux et chronophage. De plus, nous nous
sentions plus à l’aise de passer un accord avec des personnes que nous connaissions, en qui
nous avions confiance. Un contrat décrivant le périmètre d‘action des deux parties fut
établi, précisant notamment les obligations (reporting notamment) et frais à couvrir par
Kids Home Foundation, la date de fin de ce sponsorship, l’établissement d’un compte
séparé pour recevoir les donations et les procédures afin de transférer l’argent à Kids
Home Foundation en Thailande.
- 20 -
Quelques semaines plus tard, nous pouvions annoncer à notre donateur que nous pouvions
recevoir sa contribution et qu’il serait en mesure de la déduire suivant les règles établies
par le statut de 501(c)3 de notre sponsor.
Bien que cette solution soit certainement viable pour bon nombre d’organisations
caritatives, il nous a semblé qu’elle comportait quelques inconvénients comme par exemple
l’obligation de communiquer des rapports au sponsor sur la manière dont l’argent est
dépensé et de s’exposer potentiellement au refus de ce dit sponsor de vouloir financer tel
ou tel projet. Nous souhaitions donc devenir indépendants et avons décidé de créer Kids
Home America. Back to point A : nous n’avions toujours pas de budget pour un avocat…
Les Américains : champions du pro-bono
Le pro-bono et le bénévolat font partie intégrante de la vie des américains : de l’école
primaire aux grandes universités, l’engagement des étudiants pour une cause humanitaire
qu’elle soit au niveau de leur communauté ou international est particulièrement encouragé.
Le pro-bono est aussi une part essentiel de l’activité d’un business aux Etats Unis : du
simple café en bas de la rue qui offrira gratuitement son espace le temps d’un évènement
de charité, de ce web-designer qui se mettra à votre service pour aider à créer une affiche,
un artiste qui offrira ses toiles, un Chef qui se mettra à votre service le temps d’une
réception… Il est très facile d’obtenir ce genre de contribution d’autant que c’est souvent
une opération marketing pour eux qui n’est pas sans intérêt. Cela demande deux choses :
avoir un réseau de connaissance (networking me voilà) et ne pas hésiter à l’utiliser.
New York n’échappe pas à la règle, bien au contraire. M’étonnant un jour de l’argent que
certaines personnes dépensaient pour participer à un diner de gala de charité pour le BAM
(Brooklyn Academy of Music)- nous parlons ici d’une table à $15,000, un ami new-yorkais
d’origine me dit : « Il faut que tu comprennes qu’il y a beaucoup de personnes très riches à
New York et que leur statut dans la société représente tout pour elles. L’argent n’achète pas le
statut. Le statut est déterminé par qui elles connaissent, et qui les connaît. Etre assis à coté
d’une personne influente à un diner de charité non seulement propulse cette personne à un
certain niveau socialement mais en plus donne une bonne image d’eux auprès d’autres
personnes. En d’autres termes, il est bon de faire du bien mais il est encore mieux de le faire
savoir et surtout en profiter pour entretenir son réseau et continuer d’être invités à participer
à ce type d’évènement. » Welcome to the charity business…
Je n’ai pas saisi immédiatement l’importance de son discours. Après des semaines à
contacter des cabinets d’avocats qui offraient des services pro-bono (il y en a pléthore
mais en général il faut être très patient, et/ou avoir un projet qui soit à destination de la
communauté New yorkaise ou du moins américaine), je rencontre un de mes voisins,
partenaires d’un des grands cabinets d’avocats de New York. N’ayant rien à perdre, je lui
demande si son cabinet offre des services pro-bono et à ma grande surprise il soumet mon
projet à son board. En février 2013, me voilà avec une armée de quatre avocats travaillant
gratuitement pour nous. Objectifs : créer la structure Kids Home America, Inc et obtenir
son statut 501(c)3.
- 21 -
L’ensemble de la procédure a pris un peu moins de 9 mois. Incorporation, d’abord,
ouverture d’un compte en banque, puis dépôt d’un dossier à l’IRS en juillet. Kids Home
America, Inc a dû s’acquitter des frais d’incorporation et de dossier pour l’IRS ce qui
représente une somme relativement modeste (environ USD1,000-) au regard de ce
qu’aurait dû nous couter le travail d’un avocat, à fortiori quatre, sur une telle période.
Le fundraising :
Kids Home America, Inc est née. Mais le vrai chalenge est de le faire vivre.
Le fundraising ou activité de recherche de financement peut être fait de différentes
manières comme par exemple :
- de manière professionnelle en engageant des sociétés ou personnes spécialisées
dans ce domaine et se rémunérant en prélevant un pourcentage des donations
- De manière plus « artisanale » en organisant des évènements faisant appel au réseau
local et/ou en persuadant des personnes de devenir des partenaires plus
importants.
Kids Home America n’est géré que par des bénévoles. Le temps est donc compté. Faire
appel à des professionnels demanderait en amont une dépense au niveau marketing
(plaquettes, Relations Publiques…) que nous ne pouvons nous permettre aujourd’hui.
Nous ne souhaitons pas lancer de campagne email de large envergure par exemple qui
demanderait des ressources en interne que nous n’avons pas et qui au niveau juridique
impliquerait notamment que KHA soit incorporé dans l’ensemble des états américains où
nous souhaiterions solliciter activement des donateurs potentiels.
Ainsi, nous fonctionnons pour l’instant en recevant des donations de quelques partenaires
importants qui correspondent au 2/3 du budget de KHA et le reste provient d’évènements
que nous avons organisés tout au long de l’année : Marathon de lecture dans une école,
concert de rock par des enfants, Cook4Good, le livre Jo&Gecko créé par Magali Crosta du
Parc, etc.
Le statut 501c3 nous aussi permis d’inscrire Kids Home America au programme Amazon
Smile ainsi qu’à une initiative de Google appelée OneToday que nous avons connue par
l’intermédiaire d’un ami ancien employé de Google. Cela ne demande aucune gestion de
notre part et permet toutefois d’enregistrer quelques donations.
Toutes ces actions nous ont non seulement permis de lever plus d’argent mais aussi de
faire connaître notre action. Nous n’en sommes qu’au début, mais tout ceci semble
prometteur ! Pas à pas, nous consolidons notre réseau de connaissances et profitons de la
culture américaine du « paying forward » : les américains ont compris depuis longtemps
que s’ils vous aident, vous les aiderez certainement un jour. C’est une manière de concevoir
la relation à l’autre, de faire partie d’une communauté : on participe au gala de l’école de
ses enfants, on achète les petits gâteaux du fils de son voisin, on se relaye pour porter à
manger à cette personne malade… Chacun à son niveau, mais tous y participent et c’est sur
ce principe que Kids Home America fonctionne pour l’instant.
- 22 -
Nous entamons notre deuxième année d’activité. Le total des dons sur la première année
était de $30,000. Nous avons recueilli plus de $50,000 en 2014… Nous ne sommes pas
encore au niveau de la Clinton Foundation mais il faut bien commencer quelque part. Et
toujours apprendre.
Kids Home Foundation Key Facts
- Founded in 2002 by Nicola Crosta and Magali du Parc
- Over 700 children supported in the region of ChiangMai, Thailand
- 4 main programs focusing on health, safety, education and our flagship Access4Kids
focusing on migrant families.
- 3 independent branches: Kids Home Thailand, Kids Home Italy, Kids Home France
and Kids Home America.
- Over 20 main partners, corporate and private and many events cover the USD
150,000- budget
- Kids Home America, Inc was founded in 2013 with 4 Board Directors
- It is a non profit with a 501(c)3 status.
- Kids Home America, Inc raised USD 50,000- in 2014 (from USD 30,000- in 2013)
Kids Home Foundation est en recherche permanente de volontaires dans tous les secteurs
d’activités. N’hésitez pas à nous transmettre votre CV !
- 23 -
Témoignage proposé par Delphine Halgand
Director of the Washington DC Office
http://en.rsf.org/
Comme d’autres structures françaises – Medecins du Monde, Action contre la Faim,
Medecins sans Frontières, Handicap International etc… - Reporters sans Frontières a créé
une entité aux Etats Unis « Reporters without Borders ». Delphine Halgand a bien voulu
répondre à nos questions spécifiques sur la création d’une 501(c)(3).
Delphine Halgand has been working as the Director of the
Washington DC office for Reporters Without Borders since
December 2011. She runs the US activities for the organization
and advocates for journalists, bloggers and media rights
worldwide. Acting as RWB’s spokesperson in the US, Delphine
regularly appears on American (Fox News, CNN, PBS, Democracy
Now,…), foreign media (BBC World TV, Al Jazeera, France 24,…)
and lectures at conferences in US universities (Harvard, UCLA,
Yale, Columbia…) on press freedom violation issues.
She previously served as Press attaché in charge of outreach at the French Embassy to the US.
Since graduating from Sciences Po Paris with an M.A. in Journalism, Delphine has worked as
an economics correspondent for various French media (Le Monde, Les Echos, L’Express,...),
focusing mainly on international politics and macroeconomic issues.
RSF USA
Reporters Without Borders was founded in France in 1985. As an organization with
consultative status at the UN and UNESCO, Reporters Without Borders works to promote
and defend freedom of information worldwide. Headquartered in Paris, the organization
has 10 international offices (Berlin, Brussels, Helsinki, Geneva, Madrid, Rom, Stockholm,
Tunis, Vienna and Washington DC) and over 150 correspondents spread across five
continents.
In the United States, Reporters Without Borders is a 501c3 organization carrying out the
mission to protect and defend journalists working both internationally and in the United
States.
Americans treasure their First Amendment rights, but do not always realize the extent to
which freedom of information is at risk globally, and how that affects their own right to be
informed. Reporters Without Borders-USA (RSF-USA) seeks to raise awareness among
Americans to this fact and getting Americans involved in preserving freedom of
information at home and abroad.
- 24 -
With the help of a few intrepid supporters, Reporters Without Borders-USA was founded in
2004 in New York City with the objective to extend the international mission of Reporters
Sans Frontieres in the United States. In 2005 RWB-USA moved its work to Washington DC
to strengthen the effectiveness of its advocacy, and quickly won a solid reputation in DC as
an outspoken defender of freedom of information.
Questions et témoignage
1) Vous avez créé une structure « Reporters Without Borders USA», pouvez-vous exposer
comment cela s’est passé ? Quelles étapes ont été nécessaires ? Combien de temps cela a
pris ? Le montant que votre fondation a dû investir dans cette action ? Etes-vous passé par
un intermédiaire comme la fondation King Baudoin ou votre fondation a-t-elle d’emblée créé
votre propre entité américaine ? Quelles sont les difficultés que votre fondation a
rencontrées ? Depuis sa création, quel est le montant que vous avez pu récolter ? Ces
montants sont-ils affectés à des actions mises en place aux Etats Unis ou est-ce que les
fonds sont rapatriés en France ? Comment cela se passe-t-il alors au niveau fiscal ?
Lorsque Reporters sans frontières a créé une entité américaine (Certificate of
Incorporation) et obtenu le statut de charité publique 501(c)3 en 2004, je ne faisais pas
encore partie de RSF. Nous avons travaillé avec des avocats qui nous conseillent depuis lors
pro bono. Il est courant aux Etats Unis pour une charité publique d’obtenir le soutien pro
bono et à long terme d’un cabinet d’avocats ou/et de comptables. Je n’ai pas eu vent de
difficultés particulières rencontrées mais il s’agit d’un investissement en temps et en
personnel dédié sur le long terme pour beneficier pleinement de ce que statut peut offrir.
L’obtention du statut de 501(c)3 me parait essentielle pour toute entité qui souhaite
développer un réseau local de donateurs individuels ou institutionnels, comme les
fondations, sur le territoire américain. Les fondations nous demandent systématiquement
une preuve de notre statut de 501(c)3 pour simplement déposer une demande de fonds.
Les donateurs individuels sont également très attentifs à ce statut qui leur permet de
déduire leur donation de leur revenu imposable.
La construction d’un solide réseau local de donateurs qui s’appuie le plus souvent sur un
“Board” compose de membres influents prend du temps mais bénéficie grandement à RSF
USA qui voit son budget croitre d’année en année. Les fonds récoltés sont principalement
dédiés à des projets mis en place aux Etats Unis mais peuvent aussi être reversés à des
projets à l’international comme convenu avec les donateurs.
2) Quels conseils donneriez-vous à d’autres structures qui souhaiteraient créer des entités
leur permettant de collecter des fonds aux Etats Unis ?
Le jeu peut en valoir la chandelle, si l’on bénéficie d’un solide réseau local, si l’on est certain
d’un potentiel de donations et si l’on est prêt à entrer dans l’arène du fundraising à
l’américaine en adoptant le niveau de professionnalisme nécessaire.
- 25 -
Témoignage proposé par Nicolas Hazard
Président de CALSO
http://www.calso.co
Nicolas Hazard est le fondateur et président de CALSO, entreprise sociale basée à San
Francisco. Grâce aux différents projets conduits aux Etats-Unis, CALSO contribue à la
réplication du « Made in France » social et au développement de l’Economie Sociale et
Solidaire aux Etats-Unis. Nicolas Hazard a bien voulu répondre à nos questions spécifiques
sur la création de cette 501(c)(3).
Nicolas Hazard est un entrepreneur social français.
Il est Président de CALSO, mais aussi du Comptoir de l'Innovation,
société française qui développe l’entrepreneuriat social à travers le
monde, par le biais d’un fonds d’investissement et d’un réseau
international d’incubateurs. Il est également Vice-président du
GROUPE SOS (12 000 salariés, $900 millions de chiffre d’affaires).
Nicolas est membre de différentes organisations internationales
comme :
Le Conseil Innovation Sociale du Forum Economique Mondial,
Le Groupe d'Expert de la Commission Européenne sur l’Entrepreneuriat Social,
Le Conseil National du Développement et de la Solidarité Internationale.
Auteur de Capitalism for all, 20 enterprises that change the world (Edit the World, 2013) et
de L'entreprise du XXIème siècle sera sociale ou ne sera pas (Rue de l'Echiquier, 2012), il
rédige aussi une chronique mensuelle sur le "Made in France" social pour Le Monde, ainsi que
pour le Guardian et la Stanford Social Innovation Review.
Nicolas est diplômé d'HEC et de Sciences Po Paris.
Questions et témoignage
1) Pourquoi et comment avez-vous créé une entité aux Etats-Unis ?
Convaincus que beaucoup de problèmes sociaux sont globaux, il est possible de répliquer
d’un pays à l’autre des concepts et méthodes qui fonctionnent. Ainsi, nous souhaitons
développer à l’étranger le modèle français d’entrepreneuriat social. Les entreprises
sociales ont un double impact. Fondées sur des modèles économiques viables et donc
capables de générer des revenus, elles ont simultanément un impact social, contribuant à
l’amélioration de la communauté. Pour répondre aux besoins fondamentaux de la société,
les projets que CALSO développe concernent l’emploi, l’hébergement, ou encore la santé.
- 26 -
Aux Etats-Unis, l’idée de créer une 501 (c)(3) nous a vite été suggérée par nos partenaires.
Même s’il existe aujourd’hui dans le secteur de l’entrepreneuriat social des modèles
hybrides ou « for-profits », cela ne nous a pas semblé très pertinent de créer ce type de
structure. Nous avons préféré nous aligner sur les méthodes anglo-saxonnes. Le secteur
« non-profit » étant très normé, nous souhaitions respecter les codes pour nous implanter
plus facilement et rapidement. Obtenir le statut de 501 (c)(3) nous semblait donc être la
meilleure solution pour être considéré comme un acteur social auprès des entités qui
œuvrent pour le bien commun et luttent contre les différentes formes d’exclusion en
Californie.
2) Quels sont les projets que vous développez actuellement?
Comme nous travaillons au développement du « Made in France » social, CALSO lance la
première entreprise d’insertion en Californie. Nous levons les freins à l’emploi des
personnes en situation d’exclusion (jeunes sans formation, personnes anciennement
incarcérées, personnes issues de l’immigration et sujettes à discrimination, etc.) dans la
Silicon Valley. Ces anciens chômeurs de longue durée sont intégrés en tant que salariés et
accompagnés dans nos entreprises pour une période d’un an. A l’issue de cette période, ils
peuvent alors trouver un emploi durable dans une entreprise classique, avec un taux de
sortie positive de 85%.
Nous avons également créé Tarmac, nouvel accélérateur pour les entrepreneurs
immigrants dans la Baie de San Francisco et TEXSO, futur incubateur pour les
entrepreneurs sociaux à Austin. D’autres programmes comme la mise en place de solutions
pour la prise en charge des SDF sont à l’étude.
3) Pourquoi êtes-vous convaincu du succès de votre modèle?
Tout d’abord, parce que chaque projet que nous développons en Amérique est conduit avec
des partenaires impliqués localement. En effet, de nombreux acteurs de la société civile
américaine s’intéressent aux problématiques sur lesquelles nous travaillons. De là, nous
sommes en étroite collaboration avec des associations, fondations, mais aussi des
entrepreneurs et grandes compagnies américaines. Cela nous permet d’ailleurs de garantir
avec succès l’adaptation des modèles à la réalité du territoire.
D’autre part, les Etats-Unis sont une nation où l’on croit beaucoup en la capacité d’action
des entreprises, plus qu’en l’Etat. C’est lorsque les dépenses sociales sont faibles que nos
solutions et nos modèles d’entreprises sociales intéressent le plus. Sur le territoire
américain, où l’économiste Thomas Piketty a eu du succès, les solutions que nous prônons
trouvent de plus en plus d’échos.
- 27 -
Témoignage proposé par Laurent Mellier
Directeur du développement
www.fondationx.org
Nous allons évoquer dans la partie qui va suivre les structures comme celles mises en place
par la Fondation de France ou la King Baudouin Foundation US, entités dites « Friends of ».
Ces entités ne doivent pas se confondre avec celles comme « Friends of Ecole
Polytechnique ».
Laurent Mellier, Directeur du développement de la Fondation de l’École polytechnique (FX)
relate l’historique des actions du Friends of Ecole Polytechnique aux États-Unis et nous
propose sa vision des enjeux d’une telle implantation américaine. L’exemple de cette
Fondation est intéressante en ce sens que la structure « Friends of » peut reposer sur un
excellent réseau de personnalités déjà présentes sur le territoire américain.
Après avoir été Directeur adjoint en charge de l'international, Laurent
Mellier est depuis octobre 2011 Directeur du Développement à la Fondation
de l'École polytechnique (présidée par Denis Ranque, Président d'Airbus
Group), Administrateur du Friends of Ecole Polytechnique aux Etats-Unis et
de l'Ecole Polytechnique Charitable Trust au Royaume-Uni.
Laurent Mellier a été Directeur de l’Alliance Française de Washington de
1998 à 2010.
Il était auparavant Attaché culturel adjoint puis Attaché de presse et de communication au
Consulat Général de France à Houston, Texas.
De nationalités française et américaine, il est diplômé de Grenoble Ecole de Management (Sup
de Co) et a obtenu en 2009 un Master II Professionnel en management culturel
à l’Observatoire des Politiques Culturelles de Grenoble. Son travail de mémoire sur l’économie
du don peut être consulté sur http://www.fundraisingetatsunis.com .
1 - La Fondation de l’École polytechnique
Créée en 1987 par vingt grandes entreprises françaises à l’initiative du Conseil
d’administration de l’École et avec le soutien des Anciens élèves et diplômés de l’X (AX), la
Fondation de l’École polytechnique (FX) rapproche l’École, ses élèves et ses enseignantschercheurs du monde de l’entreprise.
Elle a pour missions principales d'aider à l'évolution de l'enseignement à l’École
polytechnique, de développer la recherche et le transfert de technologies avancées vers
l'industrie française, de financer le développement de l'X, et ainsi de contribuer à son
rayonnement français et international.
Aujourd’hui, elle est présidée par Denis Ranque (X 1970). Jean-Bernard Lartigue (X 1965)
l’assiste en tant que Délégué général.
La Fondation a lancé en 2008, sous l’égide de Claude Bébéar (X 1955), une première
Campagne de levée de fonds, principalement auprès des Anciens élèves de l’École, en
France et à l’étranger.
- 28 -
Les contributions des entreprises n’ont pas été incluses dans l’objectif de collecte, et il n’y a
pas eu de démarche pro-active auprès des Fondations, la priorité ayant reposé sur le
réseau des Anciens.
L’équipe du développement de la FX est aujourd’hui composée de 5 personnes.
La Fondation de l’École polytechnique en quelques chiffres :
-
Une équipe de 20 bénévoles issus du monde de l’entreprise réalisant près de 1200
jurys auprès des élèves par an ;
La FX partenaire de 15 chaires actives à l’X ;
2 filiales : FX-Conseil pour la valorisation des acquis technologiques et X-Création
pour la promotion de la création d’entreprise ;
2 structures sœurs de collecte de fonds à l’étranger : le Friends of Ecole
Polytechnique aux USA et l’Ecole Polytechnique Charitable Trust au UK ;
Une première Campagne de levée de fonds menée entre 2008 et 2013.
Chiffres clés sur la première Campagne de levée de fonds (2008 -2013):
-
35.2M€ collectés en dons et engagements en 5 ans ;
3000 donateurs dont 201 Grands donateurs ;
Participation de 12,1% des Anciens ;
1673 élèves soutenus à travers les actions financées entre 2008 et 2013.
2- Le Friends of Ecole Polytechnique, structure sœur de collecte aux USA
Création de la structure
Pour créer la structure Friends of Ecole Polytechnique, la Fondation a fait appel à un
cabinet d’avocats, qui les a accompagnés sur tout le processus de création de l’entité. En
amont, il est préconisé de s’interroger sur la nécessité de créer cette structure : est-ce
indispensable pour optimiser l’effort de collecte, ou peut-on collecter via une
structure intermédiaire ? (ex : la Fondation du Roi Baudoin, en Belgique).
Pour répondre à ces questions, la Fondation a mené une étude afin d’évaluer :
- le nombre d’Anciens vivant aux USA ;
- leurs concentrations géographiques ;
- leur potentiel de dons ;
- le nombre de Grands donateurs potentiels ;
- l’investissement qu’une structure représente en termes de temps et de coûts ;
- la capacité à gérer et à animer la structure, et donc la nécessité ou non d’y affecter
un employé.
Après réflexion, la Fondation de l’X a décidé de créer une 501(c)3 mais sans
recrutement d’employé sur place pour en assurer la gestion administrative et
relayer la prospection sur le terrain.
- 29 -
Cela a été confié à l’adjoint de la directrice du développement à qui Laurent Mellier a
succédé en 2010. Toutefois, il a conservé ces prérogatives en 2011 lorsqu’il a pris le poste
de directeur du développement.
Organisation de la structure
En 2007, lorsque la structure a été créée, l’équipe s’est attelée à la constitution d’un
« Board », et a sollicité dans ce cadre des rencontres auprès d’Anciens de l’École établis aux
Etats-Unis, pouvant s’engager à la fois en tant que « Grands donateurs » et membres du
« Friends of ». L’accompagnement du cabinet d’avocats était un service pro bono, tout
comme celui offert aujourd’hui par l’expert-comptable du « Friends of » aux États-Unis.
L’utilisation des fonds suit une procédure très stricte. C’est sur proposition du comité de
pilotage, réunis deux fois par an à l’École, que le comité de « Friends of » propose à son tour
à la Fondation de l’École polytechnique d’affecter tel montant à tel projet, ce que la
Fondation accepte formellement ensuite, sur décision de son Conseil d’administration.
La collecte de 35,2 millions d’euros sur cette première campagne couvre un Business Plan
proposé en amont par l’École, comprenant plus d’une vingtaine de projets. Les affectations
votées par le Board du « Friends of » concernent prioritairement des projets ayant un lien
direct avec les États-Unis : soutien des étudiants effectuant une quatrième année dans une
université américaine, soutien à « Alliance », programme d’échanges d’élèves et de
professeurs avec Columbia University, soutien aux étudiants du Master « Innovation
technologique, Ingénierie et Entrepreneuriat » effectuant un stage dans la Silicon Valley, ou
encore soutien au programme de recherche d’un chercheur américain sur le campus de l’X.
Dans ce cadre, les fonds sont transférés à la Fondation en France, ou couvrent directement
des dépenses effectuées sur le sol américain.
Collecte du Friends of Ecole Polytechnique
Entre 2008 et 2013, le « Friends of » a collecté 3,5 millions d’euros, soit 10% de l’objectif
de collecte total, grâce à une centaine de donateurs dont près de 20 Grands donateurs
(engagements supérieur ou égal à 25 k€). On estime à environ 1200 le nombre d’Anciens
résidant aux Etats-Unis, répartis principalement, et de manière équilibrée, entre la côte est
et la côte ouest. Les dons effectués au « Friends of » sont déductibles du revenu imposable
aux Etats-Unis.
Quels conseils donneriez-vous à d’autres structures qui souhaiteraient créer des entités
leur permettant de collecter des fonds aux Etats Unis ?
« Il faut se poser les bonnes questions en amont et ne pas se dire qu’en créant une structure
aux USA, on va forcément lever des fonds plus facilement.
- 30 -
Il faut être conscient de l’investissement que cela demande en temps et en argent,
investissement indispensable mais qui n’en vaut parfois pas la peine si la collecte n’est pas
conséquente.
Que l’on ait un employé dédié à la structure sur place, ou en France, que l’on fasse appel à
des professionnels sur place pour la prospection ou l’administration, il faut évaluer ce que
cela représente financièrement.
Il me semble indispensable de définir préalablement la cible à laquelle on va s’adresser, en
évaluer la potentialité et la réactivité, connaitre la « compétition » locale et les freins à la
collecte dans la thématique sur laquelle on travaille.
Aux États-Unis, le fundraising est davantage ancré dans la culture qu’en France, mais en
contrepartie, les gens sont sollicités avec des outils et des méthodes plus professionnalisés
et des équipes plus fortes et plus présentes. Il est essentiel d’arriver à atteindre ce degré de
professionnalisation pour convaincre une cible de donner à sa cause plus qu’à une autre. Il
est important aussi de se constituer un réseau sur le territoire sur lequel on collecte, d’y
avoir des relais solides et fiables, même si beaucoup d’aspects peuvent aujourd’hui être
gérés à distance par Internet. »
- 31 -
II-
Collecter sans le 501c3
Ceux qui peuvent vous aider à obtenir
l’indispensable Equivalency Determination
NGO SOURCE
GLOBALGIVING
THE PHILANTHROPIC INITIATIVE
- 32 -
Témoignage proposé par Ken Tsunoda
TechSoup global General Manager
http://www.ngosource.org/
Ken Tsunoda nous propose ci dessous de revenir sur la definition de ce “Equivalency
Determination”, étape indispensable pour qu’une structure n’ayant pas de 501c3 puisse
bénéficier de fonds issus d’une entité américaine. NGO Source est comme on pourra le
constater une entité très récente, mais qui montre le besoin grandissant des fondations
américaines de trouver des intermédiaires afin d’éviter une perte de temps pour chaque
dossier lorsqu’elles veulent financer des structures en dehors des Etats Unis, financer
directement et localement. Cette tendance, que l’on retrouvera dans la montée en
puissance des Donor Advised Funds confirme la volonté des bailleurs américains qui
agissent à l’étranger de ne pas forcément passer par les traditionnelles ONG
internationales.
I joined NGOsource last June as its general manager.
Since then I’ve devoted myself to raising awareness of the vast potential of
NGOsource.
Before joining the NGOsource team in 2013, I worked for five years as
executive director of a Boston-based family foundation with a lean staff doing
international grants. I received an eye-opening education on the challenges
facing U.S.-based grantmakers who want to support overseas NGOs.
About NGOsource
U.S. foundations and other grantmakers provide more than US$5 billion annually to
charities and NGOs outside the United States. NGOsource members make over US$2.2
billion in international grants annually. Over 50 influential U.S. grantmakers, including
eight of the ten largest international givers such as Bill & Melinda Gates Foundation, Ford
Foundation, Rockefeller Foundation, and William & Flora Hewlett Foundation, are all
actively using NGOsource.
NGOsource is a joint project of TechSoup Global and the Council on Foundations that
launched in March 2013. NGOsource helps U.S. foundations and other grantmakers provide
funds to non-U.S. NGOs through a process called “equivalency determination” or “ED.”
NGOsource has grown rapidly, with the largest U.S. foundations joining as members — Bill
& Melinda Gates Foundation, Ford Foundation, Rockefeller Foundation, William &
Flora Hewlett Foundation, and many others.
U.S. grantmakers can benefit from using NGOsource in many ways, through added
convenience, local support, affordability, reduced risk, and more.
- 33 -
Why Does a Foundation in the United States Need an “Equivalency Determination ED”?
ED is a process U.S.-based grantmakers can use to meet their tax compliance requirements
when they make grants to non-U.S. NGOs.
When NGOsource performs an ED, we carefully review information about a non-U.S. NGO
and determine if it meets the same standards as a U.S. public charity. If it does, NGOsource
issues a certificate for that NGO. Based on the ED certificate, the grantmaker can give funds
to the NGO with fewer restrictions.
What Is the Value of NGOsource to NGOs In Your Region?
If your NGO receives — or is hoping to receive — funding from U.S. grantmakers,
NGOsource can help you. NGOsource reduces repetitive paperwork, offers guidance from
regional or local offices in your own language, lowers your grantmakers’ expenses, and can
help everyone save time. A listing on NGOsource provides access to a network of leading
U.S. foundations that are active international funders.
The ED process involves your NGO providing information which NGOsource reviews. If
your NGO meets the criteria for a U.S. public charity, NGOsource issues an ED certificate for
you. The grantmaker can rely on that certificate to meet its tax compliance requirements.
It doesn’t matter how many U.S. grantmakers you receive funding from. Once you are in our
files and repository, you’ll save time and avoid paperwork for every ED afterward, as long
as your grantmakers use NGOsource. With the paperwork out of the way, your grants and
other funding can be sent to you faster too.
The initial process can be completed in four to six weeks. After your NGO has done an ED
one time with NGOsource, and if your ED has not yet expired, NGOsource can send it to
other grantmakers in a day or so. That’s fast. Recertification can be done far more quickly
because we already have most of your information. You’ll never need to start over again —
just tell those grantmakers to get your ED from NGOsource.
When your NGO has its ED on file with NGOsource, you can more easily obtain additional
funding from other U.S. grantmakers in the future. Doing an ED with NGOsource adds
credibility and means that all NGOsource foundations can quickly and easily make grants to
your NGO.
NGOs may want to tell their grantmakers about NGOsource, to help them get funding from
U.S. philanthropists faster and easier. How exactly does NGOsource benefit an NGO?
• Better Access to Funding from U.S. Grantmakers: When an NGO has its ED on file
with NGOsource, it can more easily obtain funding from other U.S. grantmakers in
the future. Over 50 grantmakers are using NGOsource, including eight of the ten
largest U.S. foundations who give internationally. NGOsource members make over
US$2.2 billion in international grants annually.
- 34 -
• Less Work, Less Paperwork: If an NGO is certified once by NGOsource, other U.S.
grantmakers can receive ED certificates without more work on the part of the NGO.
That means less paperwork for the NGO. NGOsource keeps all of the EDs it issues in
a central repository. When a grantmaker requests an ED for an NGO that has already
been certified, NGOsource can issue an ED certificate within one business day for a
nominal fee. Once an ED certificate is issued for your NGO, you’ll never need to go
through the long review process again. That means less paperwork, less repetition,
and less hassle for your NGO.
• Regional and Local Assistance: NGOsource makes the process easier for NGOs
because they work with many of you: our TechSoup Global partners. You know the
local language and customs, you understand the NGO’s situation, and you are better
positioned to help them with the ED process (rather than someone else who is not
in the region or is not a native speaker).
Why are so many leading U.S. foundations using NGOsource for their EDs?
• Centralized ED Repository: NGOsource keeps all of the ED certificates it issues in a
central repository. When a grantmaker requests an ED for an NGO that has already
been certified, NGOsource can issue an ED certificate within one business day for a
nominal fee of US$250.
• Serving the Entire Philanthropic Sector: NGOsource was designed and launched with
the support and active engagement of prominent leaders in philanthropy and
international grantmaking.
• Lower Cost: It has traditionally cost U.S. grantmakers US$5000 to US$10,000 to
conduct an ED. With NGOsource, ED costs are reduced to US$250 for NGOs already
in the repository, and between US$1,490 and US$1,760 for NGOs not yet certified by
NGOsource. This drastic reduction in foundations’ compliance costs makes more
funding available for grantees, and makes it possible for many more U.S. foundations
to make international grants.
• Fast: The initial ED process can be completed in four to six weeks. After the NGO has
gone through the process once, reissuing an active ED certificate can be done within
one business day. Renewals can be done far more quickly than starting the process
again from the beginning.
Point of Contact:
Ken Tsunoda , TechSoup Global, General Manager, NGOsource
Tel: +1.415.633.9328 / Mobile: +1.408.569.5356
Skype: ken.tsunoda / [email protected]
- 35 -
Témoignage proposé par Cathy Maher
Partner Service Associate
www.globalgiving.org
GlobalGiving est une structure qui se développe à un rythme rapide aux Etats Unis mais
aussi en Europe. Cathy Maher nous propose ici une description des principaux objectifs de
GlobalGiving, ainsi que l’aide qu’ils peuvent apporter aux ONG n’ayant pas de point d’ancrage
particulier aux US et souhaitant tester en quelque sorte leur capacité à attirer des
financements de fondations américaines souhaitant confier leurs fonds directement à des
structures abritées par GlobalGiving.
Cathy's favourite thing about her role on GlobalGiving's Partner Services
Team is helping trustworthy organizations through the application process to
become part of the GlobalGiving community. As a Partner Services Associate,
Cathy gets to apply her vetting skills (acquired in her former life as a
Government of Canada immigration analyst) and knowledge of the global
nonprofit sector (picked up while studying international relations at Cornell
University). Cathy grew up in Hong Kong and Toronto and firmly believes in
keeping the 'u' in her spelling.
GlobalGiving's mission is to bring together money, information, and ideas to make
philanthropy and development more democratic and effective. We believe that local
solutions are often the best solutions to local problems so unlike more traditional
funders, we are as committed to working with smaller grassroots organizations as we
are with larger NGOs. Our primary tool is a crowdfunding platform that connects donors
with projects from all around the world. We also work with corporate partners in support
of their employee engagement, cause marketing, and grantmaking programs.
Every organization that wishes to join GlobalGiving, either to use the crowdfunding
platform or to participate a corporate partner program, must undergo an extensive due
diligence process: only registered charitable organizations that can demonstrate social
impact can fundraise on the GlobalGiving platform.
Part of the process involves making a determination as to whether the organization is
equivalent to a US 501(c)(3) public charity. We do this to satisfy US Internal Revenue
Service requirements so that donations made to GlobalGiving projects can be tax
deductible for US donors. The need to make an equivalency determination is a primary
reason why the application to join the GlobalGiving platform asks for many documents,
such as a government certificate of registration, a founding document, and financial
statements, among others. If these documents are not originally in English, we also require
English translations in order to do our analysis.
- 36 -
We've found that it can be difficult for some organizations to provide these documents,
especially organizations that are young and/or low-capacity. Surprisingly we've also found
that very large and established organizations can struggle with providing these documents
as well, often because the department completing the application needs to contact another
department to obtain the organizational and financial information. In some cases, privacy
concerns are a reason why organizations are hesitant to provide these documents,
especially financial information.
Translating these documents into English is also a common challenge. Even though we
accept unofficial translations and encourage the use of Google Translate, the length and
sometimes the format of these documents (such as image files that Google Translate cannot
process) means that translation can be a manual and time-consuming process for the
applicant. Language in general is a significant barrier for many organizations. For now,
GlobalGiving is an English-language platform with primarily English-language staff. This
means it can be particularly challenging to communicate and work with organizations that
have limited English language capacity since they often struggle to understand the
application requirements and the subsequent steps they need to take to become part of the
GlobalGiving community.
Despite these challenges, we are committed to working with local grassroots organizations
as much as with larger organizations. As described in our Core Values
www.globalgiving.org/aboutus/core-values GlobalGiving is Always Open. We believe in the
power of great ideas and that these ideas can come from anyone, anywhere, at anytime. We
are constantly thinking of ways to improve the application and due diligence experience for
nonprofit organizations while still delivering the vetting standards that we promise to
donors.
Interested in getting your
www.globalgiving.org/nonprofits
organization
on
GlobalGiving?
Please
visit:
To learn more about crowdfunding, GlobalGiving’s Crowdfundamentals guide will give you
all the tools you need to plan, launch and execute a winning fundraising campaign:
www.globalgiving.org/crowdfundamentals.
- 37 -
Témoignagne propose par Maggi Alexander,
Partner, Center for Global Philanthropy
http://www.tpi.org/
Ce témoignage que nous propose Maggi Alexander, la responsable du Center for
Global PHilanthropy au sein de la Philanthropic Initiative nous permet d’aborder le
monde des conseillers aux philanthropes. The Philanthropic Initiative n’est pas un
donor advised funds, mais son équipe conseille et aide les fondations américaines à
penser leurs actions pour qu’elles soient plus efficaces, porteuses de plus d’impact.
Elle évoque ici également l’action spécifique mise en œuvre depuis 2010 afin
d’apporter un appui aux fondations américaines spécifiquement sur leurs
programmes à l’international. Pour ceux qui recherchent des fonds aux Etats Unis, il
me paraît important de considérer ces structures – très nombreuses – qui en même
temps proposent également aux donateurs des idées de structures spécifiques pour
l’affectation de leurs dons.
Maggi Alexander, Partner, Center for Global Philanthropy
Maggi Alexander directs TPI’s Center for Global Philanthropy and in this
role supports New England International Donors (NEID). An
entrepreneurial leader, Maggi has spent over 25 years focused on improving
the quality of life for low-income children, families, and communities in the
United States and over 30 countries worldwide. She has extensive
experience building partnerships and alliances that cut across traditional
divides and has worked in the corporate, philanthropic, nonprofit, and public sectors. Maggi’s
experience in organizational development spans the early start-up process to achieving scale
and sustainability; she is passionate about turning great ideas into reality.
Maggi’s commitment to international development was ignited when she worked as a street
educator providing direct services to working and street-based children in developing
countries. In 1991, Maggi joined the International Youth Foundation (IYF) shortly after it
was established. Today, IYF is among the world’s leading public foundations focused on
investing in young people, with operations in more than 80 countries.
Most recently, Maggi worked with the ImagineNations Group to provide rural young people
and smallholder farmers with relevant education, training, and finance, fostering a new
generation of Africans who are prosperous along the field-to-fork agriculture value chain. In
2006, Maggi founded and continues to serve as volunteer Director for Kids-Take-Action, a
nonprofit aimed at inspiring service and social action among school-aged children. Over her
career, Maggi has held several other senior leadership positions with national and
international organizations, including the W.K. Kellogg Foundation, UNICEF, the Fetzer
Institute, and the Charles Stewart Mott Foundation. Maggi has an MA from John’s Hopkins
School for Advanced International Studies.
- 38 -
The Philanthropic Initiative, Inc. (TPI) is a nonprofit advisory team that designs, carries
out and evaluates philanthropic programs for individual donors, families, foundations, and
corporations around the world. TPI's goal has been to help clients to invest in their own
values, communities and societies for maximum impact. Since it was founded in 1989,
we’ve directed more than one billion philanthropic dollars and influenced billions more on
behalf of our clients.
In 2010 TPI launched the Center for Global Philanthropy (CGP) to contribute to a
broader understanding of philanthropy around the world and to help donors make crossborder grants and donations.
The Center for Global Philanthropy provides services to donors and companies to help
make international giving easier and more effective. We work with US-based donors that
would like to give grants to non-profit organizations outside the United States and we also
help donors based outside of the US to give grants and donations to organizations outside
of their home country – this includes civil society organizations in the North America,
Europe, Central and Latin America, Africa, the Middle East, and Asia.
The CPG has a long history and extensive experience working with organizations
worldwide. Our focus is on helping donors to make grants internationally. In many
cases these are US-donors that would like to make grants to civil society organizations
outside the US that do not have a 501.c3 status or equivalency determination. The CGP
helps the donor to understand their options and to determine the best way for them to
make these investments. In some cases, the CGP will recommend and assist the donor to
undertake the due-diligence necessary for expenditure responsibility to meet the
requirements of the US government, in other cases we may recommend the establishment
of a charitable foundation or a “friends of entity” depending on the frequency, size, and
number of overseas grants the donor is likely to make in any given year.
Some of the types of services we offer donors to support their international giving
includes:
- Equivalency determination and expenditure responsibility services;
- Grantmaking due-diligence (services from creating the RFP to grant management a-z);
- Establishing a foundation or “friends of” entity for international charitable purposes;
- Hosting donor education travel philanthropy seminars in the US (for foreign donors)
and abroad
- Donor education forums and peer networks on international grantmaking (see
www.neidonors.org)
- Landscape “mapping” research
- Identification and due-diligence on effective civil society and other partner
organizations
- Strategy development through thoughtful research, program design, and diligent
management
- Monitoring and evaluation – including case-studies and other research
TPI and its CGP also works with a wide range of clients in the United States and abroad on a
range of social issues including education, health, issues affecting youth and families,
hunger and nutrition, housing and homelessness, community and economic development,
civic engagement, environmental issues and the arts. Generally, we will start by helping
- 39 -
the client/donor with a landscape analysis and assessment of potential partners and
existing services. TPI and the CGP operates with a “do no harm” perspective and we carry
out extensive due-diligence to assure our donors that their philanthropic investments will
have the positive social impact that they are intending.
The starting point for our work is the client's goals and interests. We have learned that the
impact of philanthropic giving is greatly increased if time and effort is invested in clarifying
mission and goals, conducting research to learn about social issues, and formulating
strategies to achieve the donor's goals. Our programmatic work includes research and
analysis of social issues to understand root causes, best practices, effective models and
promising approaches; design of creative philanthropic strategies that target specific needs
and opportunities to make a difference; and implementation and evaluation of these
strategies.
Strategy, combined with the values and passionate concerns of donors, brings about giving
that makes a difference. Strategic philanthropy can move donors toward a deeper
understanding of the issues they care about and guide them through the demanding
process of creating meaningful change.
What we do
We help donors attain new levels of lasting philanthropic impact. Working across the
continuum, we offer a comprehensive spectrum of capabilities – from strategy
development through thoughtful program design, diligent management and
comprehensive evaluation. Our approach is to create giving strategies based on the visions,
values and the areas our donors and companies want to influence. We help donors to
position their philanthropy to achieve deep social impact.
Creative
approaches at the
intersection of
values, interests
and social needs.
Rigorous
reflection to
inform and
improve strategy
and practice.
Design and launch
of high-impact
programs that
turn ideas into
action.
Select program
support or full
outsourcing of
grant making.
Read more stories of impact at http://www.tpi.org/who-we-serve
- 40 -
Advancing Strategic Philanthropy
Twenty five years ago, TPI pioneered the field of strategic philanthropy advising. Today, we
continue to commit ourselves to promoting and advancing both its principles and practices.
We conduct cutting edge research, assemble diverse voices and train individuals,
organizations and advisors in best practices. Through TPI's Center for Global Philanthropy,
we partner with experts, government, and nonprofit leaders to build cultures and systems
that embrace and support effective social investing. Our promotional work informs our
advising working - to the benefit of our clients and the global philanthropic community.
Learn more about our efforts to promote effective giving and improve the practice of
philanthropy around the globe at www.tpi.org/about
- 41 -
III- Collecter des Fonds aux Etats-Unis en passant
par des intermédiaires
FRIENDS OF
Friends of the Fondation de France
An American Friends Fund at King Baudoin Foundation US
EXPERTS EN RECHERCHE DE FONDS
Faircom
DONOR ADVISED FUNDS
Introduction
Charities Aid Foundation of America
- 42 -
1. FRIENDS OF
Témoignage proposé par Friends of Fondation de France
Francis Charhon, Directeur Général de la Fondation de
France
http://foundationcenter.org/grantmaker/ffdf/
Francis CHARHON, Directeur Général de la Fondation de France, a sollicité ses équipes
afin de nous proposer cette présentation de ce que propose la structure « Friends of
Fondation de France » aux Etats-Unis. Il nous faut ici souligner que cette contribution a
été la première à nous parvenir, avant fin 2014 !
Francis Charhon, Médecin Anesthésiste de formation. Après une
carrière hospitalière, il rejoint Médecins Sans Frontières, dont il
devient Président de 1980 à 1982, puis en assure la direction de
1982 à 1991. Il rejoint alors la Fondation de France, en tant que
Directeur général, en 1992. Il est par ailleurs, Vice-Président de
France générosités. Président du groupe Statut européen au
Centre Européen des Fondations à Bruxelles. Président du Centre
Français des Fonds et Fondations, depuis 2002. Membre du
Conseil économique, social et environnemental, depuis 2010.
Membre du Conseil National du Développement et de la Solidarité Internationale, depuis
2014.
COLLECTER DES FONDS AUX U.S.A.
La Fondation de France, dont le rôle est d’encourager la philanthropie à travers la collecte
de dons et leur redistribution, a mis à la disposition des mécènes américains, un outil leur
permettant d’encourager des projets d’intérêt général en France.
FRIENDS OF FONDATION DE FRANCE est 501(c)(3) public charity, structure de droit
américain. Elle a été créée dans le but d’apporter un service aux donateurs américains qui
veulent soutenir des projets d’intérêt général de toutes natures, pour toutes organisations,
en France. Il ne s’agit donc pas d’un service à destination spécifique de la Fondation de
France, mais pour tout organisme éligible qui en fait la demande.
Lorsque l’on ne souhaite pas mettre en place une administration de gestion des fonds
collectés, un suivi de projets, des relations avec l’administration fiscale, on peut recourir
aux services de FRIENDS OF FONDATION DE FRANCE qui permet de collecter des dons aux
U.S.A. en accordant aux donateurs la défiscalisation en vigueur dans ce pays, et qui s’occupe
de toutes les démarches administratives. Les dons parviennent ensuite au récipiendaire via
la Fondation de France, qui s’est assurée au préalable de son bon fonctionnement.
- 43 -
A titre d’exemples, les organisations suivantes ont déjà utilisé FRIENDS OF FONDATION DE
FRANCE :
- La Fondation pour l’Aide à la Recherche sur la Sclérose En Plaques (Fondation
reconnue d’utilité publique)
- La Cité de l’Architecture et du Patrimoine (Etablissement public)
- Solidarités nouvelles face au chômage (Association).
La liste complète est disponible sur le site www.friendsoffdf.org.
Modalités de fonctionnement :
FRIENDS OF FONDATION DE FRANCE ne recherche pas de donateurs aux U.S.A., mais
lorsqu’un organisme français a un donateur potentiel aux U.S.A. et souhaite bénéficier des
services de FRIENDS OF FONDATION DE FRANCE, il doit adresser un dossier à la Fondation
de France, constitué des pièces suivantes :
1) Statuts de l’organisme et publication de la création au Journal officiel
2) Bilan, compte de résultat et rapport d’activités des deux derniers exercices
3) Liste des membres du Conseil d’administration
4) Présentation du projet à financer à travers une note synthétique d’une à deux pages,
accompagnée du budget prévisionnel
5) Liste de donateurs potentiels avec leurs coordonnées, et montant global des dons
attendus, ou dans le cas spécifique d’une campagne d’appel à générosité :
- Liste des Etats dans lesquels les résidents américains seront sollicités et nombre de
donateurs potentiels par Etat
- Indication de la/les méthode(s) envisagée(s) pour l’appel à dons : e-mail, téléphone,
courrier, dîner, etc.
(NB : tout support écrit doit être préalablement revu par Friends of Fondation de
France avant envoi).
- Indication de la/les personne(s) qui coordonne(nt) la campagne : employé(s) de
votre organisme, volontaire(s), professionnel(s) américain(s), etc.
- Calendrier proposé pour la campagne
6) Un R.I.B
Ce dossier complet doit être adressé à la Fondation de France, à l’attention de Laurence
Teper, de préférence par e-mail ([email protected]), ou par voie postale : 40 Avenue
Hoche, 75008 Paris.
Après instruction de ce dossier, en cas d’avis favorable, la demande est présentée sans délai
à FRIENDS OF FONDATION DE France qui statue dans les jours qui suivent.
Si le dossier est accepté, dans la foulée, FRIENDS OF FONDATION DE FRANCE :
- reçoit les dons de tous ceux qui veulent soutenir l’organisme concerné et leur adresse un
reçu fiscal ;
- reverse le produit de cette collecte à la Fondation de France, déduction faite des frais de
gestion.
- 44 -
Pour couvrir ses frais de gestion, FRIENDS OF FONDATION DE FRANCE prélève 5% sur
chaque don reçu (à concurrence d’un maximum de 15 000 dollars par don).
A réception des dons, la Fondation de France les reverse à l’organisme, déduction faite des
frais de virement et de change.
Enfin, dans un délai d’un an à compter de la date de versement des fonds, l’organisme
porteur de projet doit faire parvenir à Laurence Teper un compte-rendu détaillé du projet
soutenu justifiant auprès de FRIENDS OF FONDATION DE FRANCE de l’utilisation des fonds
reçus.
Pour tout renseignement complémentaire, vous pouvez consulter le site web de FRIENDS OF
FONDATION DE FRANCE : www.friendsoffdf.org , le site web de la Fondation de France :
www.fondationdefrance.org et/ou contacter Laurence Teper : [email protected].
- 45 -
Témoignage proposé par Jean Paul Warmoes
Executive Director
www.kbfus.org
Jean Paul Warmoes, le directeur éxécutif de la King Baudouin Foundation United States,
KBFUS, nous expose ici en détail ce que propose “American Friends Fund” qu’ils ont créé
afin de faciliter la recherche de fonds aux US de structures n’ayant pas les moyens et/ou
le temps et/ou l’expérience nécessaires pour monter une 501c3. J’ai rencontré Jean-Paul à
plusieurs reprises, ce qui est très intéressant, c’est qu’ils ont une connaissance parfaite du
paysage des fondations aux Etats Unis et qu’ils bénéficient d’un réseau de contacts très
large aux Etats Unis mais de fait, en Europe également compte tenu du positionnement de
la King Baudouin Foundation en Belgique.
Jean Paul joined KBFUS’s parent foundation, the Brussels-based King Baudouin Foundation
(KBF), in 1994. He has served as KBF’s Director for International
Relations since 2001 and as Secretary to the King Baudouin African
Development Prize since 1996. Named after Belgium’s late head of state,
KBF is a leading foundation in Europe and a founding partner of the
European Foundation Center.
Prior to joining KBF, Jean Paul was in charge of Business Development
for Transtec, a consulting firm specialized in ODA projects. Previously, he
worked in Tokyo (Bridgestone Corporation), Sydney (Bull HN
Information Systems) and Paris (Embassy of Belgium to France).
Jean Paul served on the Global Philanthropy Committee of the Council on Foundations, the
Steering Committee of ‘United States International Grantmaking’, the Planning Committee for
the Council on Foundations’ ‘Philanthropy's Vision: A Leadership Summit’, the Intermediaries
Taskforce of Philanthropy New York, and the Advisory Committee of the Conference Board’s
Leadership Conference on Global Corporate Citizenship.
He is a member of the Board of Directors of Universitas, a New York based tax exempt
organization that was created on the eve of WWII to safeguard assets of the University of
Brussels from being seized by the occupying powers.
Jean Paul graduated from the University of Brussels (VUB) with a Master of Management
Science (Solvay Business School) in 1988 and subsequently earned degrees in Foreign Trade
and in International Comparative Management.
- 46 -
- An ‘American Friends Fund’ at KBFUS A Cost-Effective and Tax-Efficient Solution
for European and African Nonprofit Organizations Seeking to Raise Funds in the United States
The King Baudouin Foundation United States (KBFUS) is an American public charity which
facilitates thoughtful, effective giving to Europe and Africa.
To meet the needs of European and African nonprofit organizations wanting to attract
donations from U.S. donors, KBFUS has developed a flexible tool: the American friends
fund.
An American friends fund at KBFUS gives you a cost-effective structure – bearing your
organization’s name – through which you can reach out to your alumni, friends and other
donors in the U.S. and invite them to support your activities through contributions that are
tax-deductible for U.S. tax purposes.
Establishing an American friends fund will save you the time and trouble of creating and
administering your own charitable organization in the U.S., while also saving you any
expenses associated with accounting, auditing, legal counseling or filing annual tax returns.
KBFUS handles the back office operations, including gift administration, tax receipts and
donor support. Every month you will receive an overview of contributions, along with full
donor contact information, giving you the tools necessary for donor cultivation.
KBFUS currently manages about 140 American friends funds. Among our partners in
France, you will find organizations such as Apprentis d'Auteuil, Château de Chambord,
Château de Vaux le Vicomte, EDHEC, Fondation Gustave Roussy, Institut Imagine, Institut
Curie, Les petits frères des Pauvres, and SOS SAHEL.
A more in-depth presentation on American friends funds at KBFUS is attached.
For more information, you may wish to contact: Jean Paul Warmoes
Executive Director of the King Baudouin Foundation United States (KBFUS)
10 Rockefeller Plaza, 16th Floor, New York, NY 10020
Phone (212) 713-7662, fax (212) 713-7665, e-mail [email protected], website
www.kbfus.org
- 47 -
One of the objectives of the King Baudouin Foundation United States (KBFUS) is to facilitate
cross-border philanthropy, enabling U.S.-based donors to support nonprofit organizations
in Europe and Africa through contributions that are tax-deductible for United States tax
purposes.
To assist European and African nonprofit organizations in their efforts to raise funds in the
United States, KBFUS developed an exciting new tool: An ‘American Friends Fund’.
An American Friends Fund at KBFUS provides your organization with a tax-efficient
structure to reach out to U.S.-based donors. An American Friends Fund will save you the
time and trouble of creating and administering your own charitable organization in the
United States. It is also an extremely cost-effective alternative, as you will not incur
expenses associated with accounting, legal support or tax returns. There is a low one-time
fee to set up an American Friends Fund. As KBFUS’ management fee is calculated as a
percentage of total contributions received within a calendar year, there are no fixed
charges.
An American Friends Fund enables your organization to reach out to its alumni, friends and
other U.S. contacts with a tool that bears its name, and invite them to support its activities
through contributions that are tax-deductible for U.S. tax purposes. KBFUS takes care of all
back office operations, such as gift administration and donor support, and provides you
with monthly overviews of contributions received.
KBFUS is a U.S. 501(c)(3) public charity associated with the King Baudouin Foundation
(Belgium), a founding member of the European Foundation Center. Each year, KBFUS also
invites European universities and cultural institutions to New York for a four-day study
visit entitled ‘Factors Critical to Success in Fundraising and Development - The American
Model’.
A list of European and African nonprofit organizations that we already partner with is
available on our website www.kbfus.org.
- 48 -
Content
A. Setting up your American Friends Fund
I.
Establishment
II.
Solicitation of Contributions
III. Reporting
IV. Fees
B. Making Distributions from your American Friends Fund
I.
The Process
II.
Length of the Process
III. Minimum Amount for Distributions
Attachment 1, Model Text for Fundraising Materials and Example of a Gift Form
Attachment 2, American Friends Funds at KBFUS, Due Diligence Questionnaire
- 49 -
A. SETTING UP YOUR AMERICAN FRIENDS FUND
I. Establishment
The first step to open an American Friends Fund at KBFUS is to complete and submit the
Pre-Approval Questionnaire (see Attachment 1), giving KBFUS basic information about
your charitable organization’s mission, administration, programs, funding sources,
governance and leadership.
Based on this information, KBFUS will determine if your organization is the equivalent of a
charity, within the meaning of Section 501(c)(3) of the United States Internal Revenue
Code, and if your organization’s activities are consistent with KBFUS guidelines and
charitable purposes.
Once your application has been approved, KBFUS will invite you to enter into an
agreement establishing your organization’s American Friends Fund at KBFUS. (Standard
agreement available upon request)
II. Solicitation of Contributions
Once its American Friends Fund is set up, your organization can inform its donors and
potential donors based in the United States that they can support either the organization’s
general advancement or one of its specific initiatives through a contribution to the
organization’s American Friends Fund at KBFUS (see Model Text for Fundraising Materials
in Attachment 2 – Please note that your fundraising materials targeting U.S. donors must
be reviewed by KBFUS in advance of publication).
KBFUS can accept contributions in cash (by check, money order, wire transfer, or online by
credit card) or in appreciated property, such as stocks, bonds, mutual funds or real estate.
In some circumstances we can accept donations of collections or works of art. KBFUS can
also accept bequests for inclusion in a Fund.
Because KBFUS is a 501(c)(3) public charity, donors may claim the maximum tax benefits
allowed by U.S. tax law for their contributions. KBFUS will send to each donor contributing
$250 or more an acknowledgement of his/her donation, as requested by U.S. tax law.
Donors will be advised to keep this acknowledgement as their receipt for gift
substantiation purposes. The acknowledgement will confirm that no goods or services
were provided in return for the contribution (except in those rare instances where goods
or services are provided in return for the contribution).
III. Reporting
Every six months, or whenever additional deposits of at least $25,000 are made, KBFUS will
send you an overview of all contributions made to your organization’s American Friends
Fund. You may also obtain an interim report at any time, upon simple request. The
overview will include a statement reflecting the current value of the Fund’s assets, as well
as detailed contact information for each donor, except for contributions received with the
explicit request from the donor that his/her gift remain anonymous.
- 50 -
IV. Fees
There is a one time ‘set up’ fee of $1,500 to open an American Friends Fund at KBFUS.
In addition, KBFUS charges a management fee on the cumulative total of funds contributed
to a Fund within a calendar year, as follows:
- 5% on the first $100,000 of aggregate contributions deposited in the Fund;
- 2% of aggregate contributions deposited in the Fund between $100,001 and
$400,000; and
- 1% of aggregate contributions deposited in the Fund between $400,001 and
$700,000; and
- 0.5% of aggregate contributions deposited in the Fund in excess of $700,000.
An additional 3% credit card processing fee applies to all contributions received by credit
card through KBFUS’ Online Giving Center.
B. MAKING DISTRIBUTIONS FROM YOUR AMERICAN FRIENDS FUND
I. The Process
1. Grant Recommendation:
You may make recommendations for a grant distribution from your organization’s
American Friends Fund at any time. Recommendations should specify the recommended
grant amount and include a detailed description and budget for the project to be funded
with the proposed grant.
2. Review of the Recommendation & Approval of the Grant:
KBFUS will investigate your recommendation to assure that the recommended use of the
funds is consistent with KBFUS’ exempt status under the U.S. tax laws and with its
guidelines and charitable purposes. In order for donors to obtain the maximum tax benefits
allowed by U.S. tax law for their contribution, KBFUS will not be bound by your
recommendation, but it will give it serious consideration. Once approved by our Board of
Directors, a grant agreement is signed, specifying the purpose for which the funds will be
used and requiring a brief report after a one year period.
3. Transfer of the Grant Amount:
Upon receipt of the signed agreement, KBFUS proceeds with the payment via wire transfer.
II. Length of the Process
The grants administration process usually takes a couple of weeks.
III. Minimum Amount for Distributions
There is a $5,000 minimum for grants from an American Friends Fund.
- 51 -
Attachment 1
Part 1
Model text for fundraising materials targeting U.S.-based donors:
U.S.-based donors can support our activities in a tax-efficient way through a contribution to
the “fund name” at the King Baudouin Foundation United States (KBFUS). Because KBFUS is
a public charity, within the meaning of Sections 501(c)(3) and 509(a)(1) of the IRC, donors
may claim the maximum tax benefits allowed by U.S. tax law for their contributions.
If you wish to support us, here is how to proceed:
- Gifts by check: Write your check to KBFUS, write “fund name” in the memo section of the
check, and send it to KBFUS, 10 Rockefeller Plaza, 16th Floor, New York, NY 10020.
- Gifts by credit card: Go to www.kbfus.org, click on the ‘Donate Now’ button and select
“fund name” under ‘Giving Option 1: Nonprofit Partners Overseas’.
- Gifts by wire transfer or to contribute other types of property: Contact KBFUS at: email
[email protected], phone (212) 713 7660.
___________________________________________________________________________________
Part 2
Example of a gift form to be completed by the donor, and returned to KBFUS together
with their check:
[X] YES! I want to support “organization name” through a contribution to the “fund name”
Fund at the King Baudouin Foundation United States (KBFUS). Enclosed is my check for:
[ ] $50 [ ] $250
[ ] $500
[ ] $1,000 [ ] Other $__________
I understand that the Board of Directors of KBFUS is not bound by my designating my
contribution for deposit in the “fund name” Fund and retains the ultimate control over the
use of my contribution. I also understand that this is necessary in order for me to obtain the
maximum tax benefits allowed by U.S. tax law for my contribution.
[ ] I wish my gift to remain anonymous. Do not advise the beneficiary of my contact
information.
My name:
_____________________________
Phone:
_____________________________
Signature: _____________________________
Email:
_____________________________
- 52 -
2. EXPERTS EN RECHERCHE DE FONDS : CE QUE PROPOSE FAIRCOM
Témoignage proposé par Corinne Servily
Présidente
http://www.faircomny.com/
Contrairement à des structures comme celles que nous avons évoquées dans les pages
précédentes, Faircom peut prendre en charge la totalité des aspects liés à la recherche de
fonds, des conseils préliminaires à la mise à disposition de leurs contacts dans des milieux
très différents, jusqu’à un accompagnement de mise en place de la stratégie proposée sur
plusieurs années.
Corinne Servily, la présidente du bureau de New York, nous présente dans cet article
Faircom, leurs méthodes de travail, en l’illustrant de plusieurs exemples.
Fondatrice de l’agence New-Yorkaise, elle conseille les associations
caritatives avec enthousiasme et passion depuis plus de 25 ans. Son
expérience internationale lui permet aujourd’hui de proposer une expertise
rare et concrète du marketing direct dédié à la collecte de fonds. Elle a
travaillé notamment pour la Fédération Française de Cardiologie, Central
Park Conservancy, Action Contre la Faim, l’Abbaye de Sept-Fons, Handicap
International, le Jour du Seigneur, Human Rights Watch, la Grameen
Foundation, Médecins Sans Frontières, l’Institut Curie.
En 2013, sur le classement mondial de Michael Chatman des meilleurs consultants
fundraising, Corinne a été classée 6ème.
Corinne a également été oratrice dans plusieurs conférences mondiales traitant du
fundraising, comme la conférence de la King Baudoin Foundation à New York, la conférence
des Fundraisers Suisses à Genève et à l’Association Francaise des Fundraisers à Paris.
A propos de Faircom
Depuis plus de 20 ans, Faircom New York assiste et conseille les associations européennes
et internationales souhaitant se positionner et lever des fonds sur le marché
philanthropique américain. Faircom New York les aide à établir une présence solide et
durable sur laquelle les associations peuvent appuyer leur levée de fonds.
Depuis 1993, nous avons aidé de nombreuses organisations – incluant l’Institut Pasteur,
l’Institut Marie Curie, l’Institut des Hautes Etudes Mathématiques, Médecins sans
Frontières, Handicap International, Action contre la Faim, la Fondation Nelson Mandela,
l’Institut Van Gogh et bien d’autres – à établir leurs programmes de collecte de fonds, à
créer et affiner leurs messages, à accroître le nombre de leurs donateurs et à augmenter
l’échelle et la profitabilité de leurs efforts de collecte de fonds.
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Nous parlons le langage des associations à but non lucratif. L’expérience variée que nous
avons acquise en créant, gérant, livrant et analysant des campagnes de collectes de fonds,
des stratégies d’organisation et de communication pour des associations caritatives locales,
nationales et internationales est l’une de nos plus grandes forces.
Nous sommes pleinement conscients des impératifs liés aux fédérations internationales : le
respect des budgets, la prise en compte des politiques et stratégies de communication ainsi
que l’importance de créer un pont entre les différences culturelles.
Parce que chaque organisation est différente, nous gardons une grande flexibilité pour les
aider à se développer et pour répondre à leurs besoins au-delà de ce qu’une agence de
marketing classique proposerait.
Ce niveau d’implication, le soutien que nous offrons pour construire les fondations d’une
organisation «non profit» sur le sol américain, nous différencient de la concurrence. Nous
sommes une agence à l’écoute de nos clients et toujours disponible. Partenaire de votre
collecte de fonds, notre bureau est virtuellement une extension du vôtre.
Méthode
Une des premières étapes pour pouvoir recevoir des dons, légitimer et asseoir leur
présence aux Etats-Unis est la constitution d’un statut légal qui permet aux donateurs de
bénéficier de déductions fiscales.
Pendant que nous travaillons sur l’étude de faisabilité, le positionnement de l’association, la
recherche de donateurs potentiels et la stratégie de collecte, nous conseillons aux nonprofits de constituer leurs statuts légaux via une Fondation ombrelle telle que la
Fondation du Roi Baudouin ou la Fondation de France.
Cette démarche a l’avantage d’être simple, rapide et peu coûteuse. Contre un pourcentage
perçu sur les dons, ces Fondations ombrelles permettent aux associations de créer un
« American Fund » ou un « Friends of », de bénéficier de déductions fiscales et d’une équipe
s’occupant d’émettre des reçus fiscaux.
Nous accompagnons par exemple « Nelson Mandela Foundation American Fund »,
« American Fund of little brothers of the Poor» (les petits frères des Pauvres).
Une fois que nous avons pu confirmer le potentiel de collecte des associations via une
Fondation ombrelle, nous allons pour certaines, leur conseiller de constituer un 501 C (3).
Nous ne conseillons cette démarche que dans un second temps car elle est longue (peut
prendre entre 12 et 18 mois) et coûteuse car il faut compter environ $15,000 de frais
d’avocat. Elle est aussi plus contraignante car l’association devra créer un board et
s’occuper de la gestion des dons et des reçus fiscaux.
Toutefois, pour certaines pratiques de collecte comme le marketing direct, il est
essentiel d’avoir un 501 C (3). En effet lorsque nous envoyons un courrier adressé avec
un bon de retour que le donateur rempli pour faire son don, nous ne pouvons pas
demander que l’ordre de payement (chèque ou virement) et que l’adresse retour soit celle
de la Fondation ombrelle car cela porte trop à confusion pour le donateur potentiel.
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La différence entre un Fondation ombrelle et un 501 C (3), dépend donc des objectifs et
modes de collectes des associations. Si nous prenons l’exemple de quelques associations
que nous accompagnons :
-
Nelson Mandela Foundation American Fund : association sud-africaine qui a
constitué son statut légal via la Fondation du Roi Baudouin. Nous les accompagnons
dans leur stratégie de collecte Grands Donateurs aux Etats-Unis. Nous ne leur
conseillons pas de créer un 501 C (3) car nous organisons essentiellement des
évènements, des rencontres avec des Grands Donateurs et des Fondations. Le 501 C
(3) n’augmenteraient pas leur collecte.
-
American Friends of little brothers of the Poor (les petits frères des Pauvres) :
association française présente aux Etats-Unis depuis 1956 avec 8 chapters et qui a
constitué son statut légal via la Fondation du Roi Baudouin pour soutenir ces
chapters. Nous leur conseillons de créer un 501 C (3) car en plus de l’organisation
de galas, nous leur conseillons de cibler les personnes soutenant localement les
chapters via du marketing direct. Pour collecter auprès de Fondations, s’agissant
d’actions de proximité, nous avons besoin d’un statut légal national pour augmenter
leur collecte.
-
Friends of IHES (Institut des Hautes Etudes Scientifiques) : association française
ayant une présence légale aux Etats-Unis avec un board et un 501 C (3). Grâce à ce
statut, l’IHES utilise tous les modes de collecte sur le sol américain (galas, bourses
de soutiens, marketing direct…).
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3. LES DONOR ADVISED FUNDS
Introduction
Pour resituer les Donor Advised Funds dans leur contexte, notamment en terme de masse
financière gérée, nous vous proposons en guise d’introduction ce texte publié par Alex
Daniels, spécialiste de ces questions pour le Chronicle of Philanthropy. Il a proposé cet
article après la publication du dernier rapport du National Philanthropic :
http://www.nptrust.org/daf-report/
Gifts to Donor-Advised Funds Grew 23% in 2013, Says Study
A flood of contributions to donor-advised funds pushed assets of the charitable accounts to
a new high of nearly $54-billion in 2013, according to a new report.
But the study also found that those accounts distributed a slightly smaller share of assets to
charities last year than in 2012.
Donors poured more than $17-billion into the accounts, an increase of 23 percent,
according to the report. The surge of contributions, along with healthy growth in the stock
market, helped assets in the accounts grow by nearly 20 percent.
That surge is part of a trend, as donor-advised funds have grown increasingly popular
with wealthy donors. Contributions to donor-advised funds reflected about 5.2 percent of
all charitable gifts, according to the study, edging up from the 4.3 percent that the trust
reported in last year’s survey.
Charitable Deductions
Using a donor-advised fund, a contributor can take an immediate charitable tax deduction
but is not given a deadline to parcel money out of the funds into charities.
A big reason donors increased their giving is that a late 2012 debate over tax policy made
some people worry that the charitable deduction could be limited in the future, according
to Eileen Heisman, president of the National Philanthropic Trust, which manages donoradvised funds and commissioned the new study of 1,012 organizations.
Lawmakers did not limit deductions, but Ms. Heisman says many donors feared they would
lose an incentive to give and rushed to make donations.
For fund managers operating on a calendar year, those added gifts were captured in 2012.
For organizations and funds operating on a fiscal year, the surge in gifts occurred in 2013.
Gadgets Fuel Growth
In 2013, there were 217,367 donor-advised funds, an increase of 5.7 percent over the
previous year. During that time, the number of private foundations totaled 84,350, an
increase of 7.3 percent, according to the Foundation Center.
Although donor-advised fund assets are dwarfed by the amount of money controlled by
foundations, the wealth of the advised funds is growing at a quicker clip. Last year,
foundation assets grew 5.7 percent, to $615-billion.
The growth of donor-advised funds hasn’t just been helped by the tax debate and the
robust stock market, according to Ms. Heisman.
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The increase in contributions was especially steep at funds managed by national charities
and commercial organizations, including those affiliated with financial-industry giants like
Schwab and Fidelity. Their marketing efforts, attention in the press, and the ease of starting
a fund online—aided by, for instance, a widget called DAF Direct—has also attracted
donors.
"Americans like tools and gadgets that make their lives easier," she says. "Donor-advised
funds are an extension of that. They’re the iPhone of the philanthropic world."
Share of Dollars Donated
The report found that the share of money donors channeled to charity from donor-advised
funds dropped from 22.5 percent to 21.5 percent.
Critics of donor-advised funds, like Mr. Cantor, say that foundations typically hew to the 5percent distribution requirement, but the donor-advised-fund payout rate does not
accurately reflect funds that sit dormant. While many account holders use their funds as
temporary holding tanks before donating to what Mr. Cantor calls a "genuine" charity
within 18 months, those people inflate the overall payout rate, he says.
More Growth Predicted
While it will be hard to repeat this year’s growth, especially since the charitable deduction
does not appear to be in jeopardy right now, Ms. Heisman is confident contributions to
donor-advised funds will grow "in the double-digits" this year, barring a large market
slump or late-year economic troubles.
She said the fact that contributions to community foundations grew by nearly 10 percent in
2013, even though 2012's tally included some unusually big donations—gifts that year
included one of more than a half-billion dollars to the Silicon Valley Community Foundation
from Facebook co-founder Mark Zuckerberg and an anonymous gift to the Greater Kansas
City Community Foundation— was a sign that donor-advised funds have broader appeal.
The report also found:
• The average size of a donor-advised account grew 13.4 percent, to $247,217.
• Total contributions to funds managed by national charities, including those tied to
investment firms, soared to $8.7-billion, an increase of 32.7 percent.
• After a year of decline, grants from charities managed by financial institutions and
other national funds increased 21.8 percent, to top $4-billion.
• Payout rates at community foundations decreased from 17.1 percent in 2012 to 15.5
percent in 2013.
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Illustration concrète proposée par la Charities American Foundation
Témoignage proposé par John Holm
Senior Director of Business Development
http://www.cafamerica.org/
John Holm nous propose dans cet article la vision de Charities Aid Foundation of America,
“donor advised fund”, comme il en existe de plus en plus aux Etats-Unis.
Aux côtés des “advisors”, comme Arabella par exemple, ces organismes proposent aux
fondations toute une série de services, que John détaille ci-dessous, permettant par
exemple aux fondations de poursuivre leurs objectifs sans forcément alourdir leurs
ressources humaines, puisque les donors advised funds effectuent les démarches à leur
place.
Dans une deuxième partie, John nous livre des exemples précis répondant à des questions
très concrètes, comme celle par exemple “Solliciter des dons déductibles d'impôts aux
États-Unis: dois-je avoir un siège américain?”
Il expose également en détails les procédures pour obtenir la fameuse “501c3”.
Pour des structures françaises ou locales qui souhaiteraient s’implanter aux US, les donor
advised funds sont donc des acteurs à considérer, ne serait-ce que pour se faire connaître
auprès d’eux et intégrer leurs réseaux.
John Holm is the Senior Director of Business Development at CAF America, a global
grantmaking and advisory organization counseling clients in making
strategic, effective and tax-advantaged grants both internationally and
domestically. He has over 15+ years’ experience as both a senior executive
and consultant in Hungary, Romania, the Balkans, and North America
advising companies, nonprofits and foundations.
Specializing in cross-sector engagement and shared value creation in
emerging markets, John led the successful market and expansion of
Subway Restaurants in Hungary while advising both IKEA and Starbucks
on their respective market entries into Central & Eastern Europe and the
Balkans (Serbia, Croatia, and Slovenia). Additionally, John led and managed Libri’s successful
market entry into Romania on the core values of transparency and community development,
creating tangible impact for both the community and bottom line.
John is the co-author and lecturer of the Shared Value Action Learning Project for Maastricht
School of Management Romania and The Netherlands respectively and served as a U.S. Peace
Corps Volunteer in Romania. John received an MBA with Distinction from Central European
University in Budapest and is also a certified Shared Value consultant.
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Who is Charities Aid Foundation of America?
For over 20 years, CAF America has made international giving a reality for
corporations, foundations, and philanthropic individuals. CAF America serves its
donors by facilitating the global grantmaking process and eliminating the
administrative burden that can often accompany international giving.
With global philanthropy on the rise, more and more donors are seeking the advice of
experts to navigate the intricacies of domestic tax policy. CAF America's industry leading
expertise provides donors with peace of mind and confidence knowing that both
international and domestic gifts are both impactful and made strategically. Whether you
wish to support organizations providing aid in developing countries or seek to channel
funds toward disaster relief efforts worldwide, CAF America can bring your philanthropic
vision to fruition while preserving the tax advantages of your gift. In the last 10 years alone,
CAF America and its subsidiary – the CAF America Donor Fund – have helped donors make
over $300 million in gifts in over 90 countries.
CAF America's Wide Range of Services
CAF America offers services that are tailored to fit any donor's vision. Whether you are an
individual philanthropist, a corporation, a community foundation, or an international
charity, CAFA offers philanthropic solutions for your vision and your budget.
Individuals and Families
Individual and family donors may choose to make an individual gift to a charitable
organization of their choice or set up a fund to establish an ongoing giving program.
Through CAFA's Donor Advised Gift program, donors are able to make single gifts on
a regular schedule or as desired.
Donors can make tax advantaged single contributions to CAFA and may recommend their
grant be made to the charitable organization of their choice. In the gift-making process,
donors are provided with advisement based on CAFA's due diligence and vetting. It is a
great way for a donor to begin to establish relationships with foreign charities. If an
individual donor is interested in building a longer lasting relationship with an organization,
CAFA's Donor Advised Fund is the most cost effective philanthropic solution. The Donor
Advised Fund is designed to support ongoing charitable giving programs, which require
fund management services, including activity statements and individualized online account
access. The Donor Advised Fund also provides an opportunity for multiple donors to pool
gifts for a common cause without the associated costs of establishing a foundation. The
Donor Advised Fund can be established on the same day that an eligible contribution is
made, a relative instance in comparison to the months it may take for a foundation to
receive tax-exempt status from the US Internal Revenue Service.
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Corporations
Similar to the services that CAFA provides to individual donors, our corporate advisory
services can seamlessly take a company from initial strategy development to on the ground
implementation and achieve your company's philanthropic vision.
CAF America offers corporations the choice of making Donor Advised Gifts, establishing a
Donor Advised Fund, or the unique option of a Matching Donor Advised Fund. Matched
giving programs enable a company to support a large number of causes, while at the same
time strengthening its corporate image among its employees and the broader public.
CAFA's Matching Donor Advised Fund empowers a company's employees to invest in
causes that meet their individual philanthropic visions with the confidence of full support
from their employer. From a Matching Donor Advised Fund, CAFA can make grants to
match your employees' gifts to organizations all over the world while providing you with
assurance that such organizations have been vetted and funds are used for their intended
purpose. This service is an excellent and cost-effective way for corporations of any size to
have a positive impact in the global community.
International Charitable Organizations
If you are a charitable organization located outside of the United States and are
looking for a way to increase support from American donors, the CAF America
Friends Fund may present the most cost-effective solution.
Establishing a Friends Fund through CAF America is significantly simpler and less
expensive than registering a separate public charity in the United States. The Friends
Fund allows your organization to receive gifts from American donors without the burden of
managing a board or staff, US government registration, governance, tax, or audit
requirements. In order to qualify, CAF America’s trusted experts must vet your
organization for eligibility. The process requires submission of both financial and
governance documents in order to make what is referred to as an Equivalency
Determination. If CAF America finds your organization to be eligible for an ED, you may
receive grants at any time through CAFA and need not apply for eligibility for each grant
received.
Equivalency Determination and Expenditure Responsibility
There is not one right way to make grants to charitable organizations outside the
United States, but CAF America's expertise is there to help you determine which of several
available tools is most appropriate for your situation. In the context of ER, there are three
different phases of due diligence to be tackled before a foreign charitable organization can
receive tax advantaged gifts from American donors. In the first phase, a decision must be
reached as to whether the grantee has provided assurance that the gift will be used for its
intended charitable purpose. CAF America's expertise can be a major ally to an
organization during this phase, since one of the primary factors the IRS weighs during this
process is the relationship history of the grantor and grantee. CAFA's list of thousands of
pre-vetted organizations for whom due diligence has already been performed lays the
groundwork for a favorable ruling. Secondly, the complex nature of the restrictions that the
IRS has placed on foreign charitable organizations applying for ER can place quite a burden
on already overworked employees and volunteers. Partnering with CAFA puts over 20
years of experience at your fingertips when attempting to put together a successful
application.
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With a 20% tax penalty on gifts reliant upon incomplete ER applications, the Expenditure
Responsibility process is one that is most cost-effective when performed by experts. Lastly,
the final phase of due diligence involves an analysis of the expenditure report, correcting
any inconsistencies, and providing annual assurance reports to the IRS moving forward.
Expenditure Responsibility may be the best option for your organization when planning to
increase gifts from American donors, but it is important to understand the nuanced nature
of the application process.
Equivalency determination is the method by which we collect detailed information
on a foreign charitable organization in order to make a “good faith determination” as
to whether or not it is the equivalent of a United States public charity described in
sections 501(c)(3) and 509(a) of the Internal Revenue Code.
IRS Revenue Procedure 92-94 provides a specific procedure for making this determination,
including a list detailing information that must be obtained from the foreign charitable
organizations. Recent proposed changes in American tax law have expanded the
category of individuals who may provide written advice to assist U.S. charities in
making “good faith determinations” about whether or not a foreign charity is
equivalent to a Code section 501(c)(3) organization. Pursuant to the proposed changes
grantmakers have the opportunity to rely on the written advice of broader range of
qualified tax professionals, including certified public accountants and enrolled agents.
Donors working with CAF America now have the opportunity to utilize Equivalency
Determination with reduced fees for the service. As the leader in global giving, CAF
America has become the first organization in the field to include these new proposed
changes in our existing grantmaking suite. Our process is changing to fit the proposed
changes, and we’re passing on the savings made possible by the proposed regulations to
the valuable donors with whom we work. The decision as to which service works better for
you or your organization is a unique one. CAF America's knowledgeable professionals are
well equipped to guide you through the complexities of each process and help you
determine if ER, ED, or some combination of both best suits your needs.
Importance in International Giving
As a member of the Global Alliance of Charities Aid Foundation (UK), CAF America has the
unique ability to connect donors with local issues and the foreign charitable
organizations and NGOs on the ground that address them.
Access to CAF's trusted expertise via 10 regional offices makes thorough and timely
support available no matter where or when you need it. As the bridge between foreign
charitable organizations and US grantmakers, CAF America is helping donors change
the world for the better. With the ability to provide expert analysis and advice in addition
to secure grantmaking, CAF America is a leader in both domestic and international
philanthropy.
Soliciting Tax Deductible Donations in the U.S.: Do I Need to Have an American
Headquarters?
In 2005 philanthropic contributions by individual donors reached an all time high, topping
out at 2.4% of disposable income. In the subsequent decade we have seen that number
fluctuate due mostly to economic hardship and general financial volatility worldwide.
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However, despite the fact that many non-profit organizations incorporated in the U.S. have
been negatively affected by this fluctuation in their own country, global charitable
organizations have enjoyed a rapid increase in giving from Americans over the last decade.
According to Dr. Una Osili, Director of Research at the Center on Philanthropy at Indiana
University, American contributions abroad have grown steadily thanks to technological
advancements that have led to a more comprehensive awareness of international
charitable causes.18 For any global charitable organization looking to benefit from this
positive trend, the first step in attracting greater support from American individuals and
corporations should be providing donors with the same tax deductions offered by charities
based in the U.S. In this article we will explore two of the options available to global
charities when seeking to provide such tax benefits to their American donors, comparing
the costs associated with filing for recognition as a tax exempt 501(c)(3) corporation to the
alternative of setting up a Friends Fund with CAF America.
Procedure for American Registration and 501(c)(3) Exemption
For a charitable organization headquartered outside the U.S., one surefire way to ensure
that American donors enjoy tax deductions for their gifts is to register with the Internal
Revenue Service (IRS) as a tax exempt 501(c)(3) corporation. Many charities attain this
goal by incorporating a “Friends of” organization to act as the American arm of their
organization. “Friends of” charities are required by U.S. law to operate independently of the
global organizations they complement, and therefore must meet the lofty standards of the
Internal Revenue Code in order to enjoy the benefits of non-profit status. Section 501(c)(3)
of the Internal Revenue Code (hereinafter, “the Code”) states that in order to qualify for tax
exemption (and offer tax deductions to donors), an organization must be a corporation,
trust, or association of the following type: charitable, educational, religious, scientific,
literary, fostering national or international sports competition, preventing cruelty to
children or animals, and testing for public safety.19 Even if your organization falls into one
of those categories, however, the process of obtaining a 501(c)(3) tax exemption can be a
long and tedious one. Let's go through it together.
Prior to beginning the application process for tax exempt status, your organization must
first register its presence in a U.S. jurisdiction. Incorporation is slightly different in each U.S.
state, but generally requires a legal business name, filing financial documents with the
locality's corporate filing office, and creating by-laws that provide guidelines as to how this
branch of your organization will be run and managed. The cost of filing “Articles of
Incorporation,” as these documents are called, varies from locality to locality, but is usually
about $120. As part of this filing, you will also need to appoint and maintain a board of
directors, whose job it will be to put the by-laws into motion.
18
http://www.philanthropy.iupui.edu/news/article/has-americas-charitable-giving-climbed-out-of-its-greatrecession-fueled-trough
19
http://www.irs.gov/pub/irs-pdf/p4220.pdf
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After incorporating and learning whether or not your organization serves the proper
purpose according to the Code, the next step entails filing and submitting Form 1023 – the
application for tax exempt status. In order to file Form 1023, your organization must first
obtain an Employer Identification Number, or EIN. This number registers your
organization with the IRS and acts as your account number in all future filings and
transactions. This number is provided by the IRS once you have filed form SS-4. The SS-4
form, found here, asks an organization to provide general information about conception,
construction, and purpose. With the EIN in hand, we can return to Form 1023. This form
asks for elaboration on the information provided in SS-4. It is beyond the scope of this
article to provide a step-by-step tutorial on how to fill out Form 1023, but we can take a
look at several sections that present the largest obstacles to global charitable
organizations:
•
•
•
Section IV: Mission narrative – past/present activities and future goals
Section VIII: Specific activities – i.e. what you do, how you fundraise, and
where you operate
Section XI: User fees20
Section IV of Form 1023 is your organization's opportunity to tell its story to the IRS. Since
this section will attempt to describe the who, what, when, where, and how of your mission,
it is paramount to “present your case” as to why your organization should enjoy tax exempt
status. Good will and favorable press are not enough. The strength of the application will
rest upon your ability to argue your organization's eligibility based on the previous rulings
of the IRS. For an organization unfamiliar with American tax law, this will often require
enlisting the services of an American tax solicitor familiar with the Code and IRS precedent.
Section IV has the ability to make or break the entire application, therefore outside
expertise will almost certainly be necessary and is likely to come at a significant cost.
Section VIII, while not possessing the same gravity as Section IV, can also present obstacles
to organizations based outside the U.S. Section VIII, specifically line 12a, asks whether your
organization operates outside the U.S. and if funds will be distributed outside the U.S. Over
the last decade, the IRS has become increasingly selective in regard to allowing 501(c)(3)
corporations to send money outside of the U.S., so your specific answer to this question
could be a strong determining factor in your application status. For that reason, Section VIII
may also require retaining the services of a U.S. tax solicitor.
Finally, Section IX lists the application fees. Currently, an organization that reports more
than $12,000 annually in revenue pays over $1,000 to file Form 1023.
Given the financial barrier to entry and general uncertainty surrounding the achievement
of tax exempt, non-profit status, many charities seeking access to American donors choose
instead to partner with organizations like the Charities Aid Foundation to meet their
fundraising goals. In 2010, the London Stock Exchange Group formed a charitable trust
known as the LSEG Foundation to focus on promoting selective initiatives in communities
in which it operates. The Foundation provides support for programs that help young and
disadvantaged people meet their full potential and acquire entrepreneurial skills. Recently
20
http://www.irs.gov/pub/irs-pdf/i1023.pdf
- 63 -
the Foundation, in an effort the reduce costs associated with meeting donor goals in the
U.S., enlisted CAF's services to become the sole conduit for LSEG's charitable giving.
Working with CAF relieved the LSEG Foundation of its burden to maintain a board for a
separate public charity in the US, while preserving its ability to offer tax deductions to
American donors. The CAF America Friends Fund provides any eligible charitable
organization based outside the U.S. with the opportunity to access the American donor base
without having to absorb the costs associated with incorporating and maintaing an
American office.
The CAF America Friends Fund
The CAF America Friends Fund provides charitable organizations with a simpler, more
cost-effective alternative to incorporating as a 501(c)(3) when seeking to ensure tax
deductions for their American donors. The process of incorporation is daunting and can
often present significant financial barriers to global charities, as we discussed above. As a
member of the Friends Fund, an eligible organization is free from the rigors and carrying
costs of American incorporation while still enjoying broad U.S. fundraising appeal and the
ability to offer tax deductions for donations of any size from American philanthropists.
The benefits associated with membership in the Friends Fund are twofold. The first
tangible benefit conferred by the Friends Fund is that of time. Participation in the Fund
relieves your organization of the burdens of incorporating in the U.S., building a board,
filing Form 1023, and supplying the accompanying supplemental documentation. The
finely tailored consultation of CAF's industry professionals puts 20 years of expertise in
working with foreign charities at your organization's fingertips. Additionally, the Fund does
not require that your organization form and sustain a board of directors and staff in the U.S.
in order to qualify. Contrast this with 501(c)(3) incorporation, which requires drafting
articles of incorporation, by-laws, and building a board even before applying for tax exempt
status. The Fund offers the ability to bypass the months of planning prior to filing, and
alleviates the stress of waiting an additional period of time (up to several months) before
receiving word on your exemption status from the IRS. By removing U.S. registration, tax,
and audit requirements, membership in the CAF Friends Fund allows your organization to
focus on fundraising efforts, rather than compliance, while still broadening your appeal to
American philanthropists.
A second benefit of the CAF Friends Fund, when compared to 501(c)(3) incorporation, is
that of associated cost. The Fund's one time setup fee of $1,220 and no minimum balance
requirement allows your organization to begin receiving tax deductible gifts from
American donors as soon as membership is approved. As discussed above, the initial cost of
incorporation simply begins with roughly $1,200 in filing fees, not to mention the solicitor
fees you may need to incur to navigate the intricacies of the IRC and the cost of setting up a
stand alone “Friends of” board. Additionally, the cost of maintaining a board in the U.S. in
order to continue enjoying tax exempt status as a 501(c)(3) can dwarf the annual
administrative fee associated with the CAF Friends Fund.
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As a member of the Fund, an annual administrative fee of about $3,000 entitles your
organization to receive unlimited donations through the online portal CAF will provide for
you, in addition to wire transfers for all grants at no additional cost.
Included, of course, is access to the expertise and advice of CAF America's professional
staff. Further information regarding the establishment of a CAF Friends Fund, and other
benefits it bestows, may be found here.
CAF America's Friends Fund, while still relatively young, has already exhibited global reach.
Additionally, CAF America can provide any global charitable organization with access to an
American donor base, no matter how distantly its headquarters may be located from the
U.S. Organizations such as the Australian Spinal Research Foundation based in Queensland
and the University of Waikato in Hamilton, Waikato, NZ have already enjoyed success using
CAF America's Friends Fund program to access American philanthropists and receive tax
deductible donations through their individualized giving portals.
In conclusion, if your organization is looking to build or expand its appeal amongst
American donors, the CAF Friends Fund provides a less complicated and less costly
alternative to obtaining 501(c)(3) tax exempt status. The Fund provides global
charitable organizations with the opportunity to solicit tax deductible donations from
American individuals and corporations on an ascertainable fee schedule, removing from
play the fears of mounting solicitor fees or application rejections that come along with
501(c)(3) filings.
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IV- TEMOIGNAGES DE FONDATIONS ET DE
COLLECTIFS REPRESENTANTS DES FONDATIONS
AMERICAINES
JENNIFER ASTONE, DIRECTRICE SWIFT FOUNDATION ET EXPERT
EXPONENT PHILANTHROPY
FONDATION BILL ET MELINDA GATES
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An Insight into U.S. Foundations that Give Internationally
by Jennifer Astone with thanks to Yumi Sera for her comments.
Lors du dernier Exponent Philanthropy, Jennifer Astone, est venue présenter la politique
de la fondation qu’elle dirige, Swift Foundation, dont on pourra lire le témoignage plus bas.
Elle a proposé également ses réflexions personnelles, issues de dizaines d’années
d’expérience au sein de fondations américaines, plus particulièrement, celles qui souhaitent
agir à l’international. Jennifer a tout de suite accepté le principe de participer dans ce
rapport. Elle le fait ici, sous sa casquette de consultante, en nous proposant des réponses à
des questions qui lui paraissaient essentielles pour des acteurs français souhaitant
s’imprégner du paysage des fondations américaines, agissant à l’international.
Jennifer Astone, Ph.D., advises donors and foundations on international
giving practices and on building networks and collaborations. She serves
as the executive director of the Swift Foundation. Swift provides grants and
investment capital to promote cultural and biological diversity with a
focus on land stewards, agro-ecology and creating resilient local
economies. Jen leads Swift’s work with two sustainable agriculture
collaboratives: the AgroEcology Fund and the Global Alliance for the
Future of Food.
Prior to Swift, Jen served as the first executive director of the Firelight Foundation and as
Africa Program Officer, Global Fund for Women. A graduate of Barnard College, Jennifer
received her M.A. and Ph.D. in anthropology from Binghamton University in New York.
Jennifer has spoken widely and served on numerous international committees including: the
Council on Foundations and European Foundation Centre Joint Working Group on
Accountability in International Grantmaking, and the Coalition on Children Affected by AIDS.
Her work has focused on human rights, community-led development and social justice
philanthropy.
What should French
internationally?
NGOs
know
about
American
Foundations
funding
Diversity describes the 86,000 entities that make up the United States foundation
community. They include public, private, operating and family-run organizations.
According to the Foundation Center (www.foundationcenter.org) 98% of these
foundations have assets less than $50 million or annual grant budgets of $2.5 million or
less. Most of these funds are directed at domestic charities but a small slice of their dollars
go beyond the U.S. borders to organizations around the world.
U.S. Foundations often network by thematic and strategic issue area into “affinity groups”
for learning, exchange and professional development. A list of over 40 such groups is on the
Council on Foundation’s website www.cof.org/organization-type/affinity-group. Here
foundations and NGOs can find groups such as the African Grantmakers Affinity Group
(www.africagrantmakers.org), International Human Rights Funders Group (www.ihrfg),
Engaged Donors for Global Equity (www.edgefunders.org), and the International Funders
for Indigenous People (www.internationalfunders.org).
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Their websites include resources on trends, funders and other useful information for
understanding the U.S. foundation community.
How can a NGO identify U.S. foundations to support their work?
The Foundation Center’s website offers a comprehensive approach to researching the
world of U.S. foundations. Organizations can search for foundations that match geographic
and thematic key words. NGOs can find reports on giving under the tab “Gain Knowledge”
followed by “International Trends.” Here, Foundation Center staff and colleagues produce
reports and analysis gleaned from their data.
Once an NGO has identified a potential match, learn as much as possible about how the
foundation operates from their website. Information on mission, vision, programs and past
grantees enable an NGO to determine whether a match exists.
What does it take for an NGO write a strong proposal?
1. Take a Course in Proposal Writing
NGOs should sign up for courses and webinars oriented to the U.S. foundation market such
as those offered at the Foundation Center. Understanding cultural differences in how to
present your organization to an American donor is essential to a successful application.
These courses can give an organization the edge in addressing critical issues such as the
strategic importance of the work, presenting results, budget formatting and how the
reputation of an NGO can affect the overall proposal.
2. Talk or meet with a Program Officer
Find a person within the foundation to talk with in order to save a lot of time. The staff
knows their current funding priorities, initiatives, and deadlines. Sometimes a foundation
may change its strategic direction and the website is not updated. In other cases, there may
exist a match between your organization’s passion and themes, but a mismatch when it
comes to geography or population served.
3. Identify U.S.-based colleagues to review your proposal
NGOs may wish to identify partners, advisors or consultants who can help review
proposals and give feedback. If an NGO is serious about seeking increased funding from
U.S.-based funders, regular trips to the U.S. are advised. Some NGOs recruit formal advisors
or create a U.S.-based entity with U.S. board members to help navigate the complex world
and develop relationships with U.S. foundations.
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What are U.S foundations’ biggest challenges in funding internationally?
After working in international philanthropy for two decades, I see three main categories of
U.S. foundations that make international grants. There are small foundations that make
grants of less than $100,000 directly to organizations around the world. Many of these
foundations have specific mandates to work in a country on or an issue. The often fund
directly to NGOs or CBOs (community-based organizations) in country and steer clear of
large international NGOs. They use a variety of methods to ensure that their funding
reaches these groups such as: public foundations, financial tests, and donor advised funds.
Some groups with long histories of doing this work include: Global Fund for Women
(www.globalfundforwomen.org) and Global Greengrants Fund (www.greengrants.org).
Foundations fund U.S.-based international NGOs or other intermediaries where they feel
those organizations have a value-added proposition such as technical support, networking
or expertise.
In the second category are large foundations with endowments over $100 million that
make grants of $100,000 on up to the millions. They hire specialized staff and often have
in-country offices. They tend to fund international NGOs, governments, universities, and
more established NGOs. Since their average grant size is larger, they require detailed and
regular reports, and often feel that smaller organizations cannot handle the funds. They
employ lawyers and large teams of professional staff to ensure that their grants are meet
U.S. legal requirements. They belong to larger affinity groups such as the Council on
Foundations (www.cof.org).
Operating foundations fill the third category. They run their own programs and hire staff to
develop and create programs that meet a charitable purpose. They don’t often make grants
but seek them.
What should we do in order to approach a U.S. Foundation?
Once a good match between your organization and a U.S. foundation has been identified,
the next step is to contact their program staff through a visit or phone call. Share a brief
overview of your organization and be sure to include appropriate materials that outline
your staff, board, mission, and programs. Find points of commonality. Share what excites
you and what your organization is passionate about and expert in. Ultimately, the match
between a foundation and an organization is about a shared mission and vision for the
future.
Articulate how your work advances that mission and what strategies you use.
Communicate the need for your NGOs work and the demonstrable outcomes, be they
stories, photos, or data. Be ready to share financial information, an audit and governance
documents that can be crucial for establishing a track record and the transparency of your
work. Also U.S. donors want to know who else is supporting you and how.
While the process of identifying appropriate U.S. foundations may be daunting, the rewards
of collaborating are huge for all concerned.
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Témoignage proposé par Andy Carroll
Senior Program Director
http://www.exponentphilanthropy.org/
Exponent Philanthropy, EP, récemment rebaptisé (auparavant, association of small
foundations) est à mon avis la structure la plus intéressante à étudier de près pour des
fondations françaises. Loin des grosses machines comme par exemple le réseau
Grantmakers for Effective Philanthropy, EP propose à ses adhérents des services très
proches de leurs préoccupations. Dans leur séminaire annuel, un des plus intéressants et
friendly auquel j’ai pu assister, tous les sujets sont abordés, avec des intervenants très
professionnels mais aussi qui savent rester à l’écoute des participants. Il y a une vraie
ambiance de partage entre les adhérents qui rencontrent, compte tenu de leur taille
relativement restreinte (nous restons tout de même à l’échelle américaine), le même type
de problématiques.
Pour ce rapport, Andy Carroll a bien voulu, non seulement nous renseigner sur Exponent
Philanthropy, et plus généralement sur le paysage des fondations aux Etats-Unis, mais il a
également recueilli des témoignages de fondations adhérentes, qui agissent à
l’international. C’est riche d’enseignements pour les « fundraisers » car cela permet de
situer la vision de ces fondations lorsqu’elles agissent à l’étranger, et ce qu’elles
recherchent au travers de ces donations.
Andy develops resources and programs on grantmaking, leadership,
and trends in small-staffed philanthropy. One of Andy’s goals and
passions is to empower more foundations and donors to take advantage
of their unique freedom, assets, and powers to provide leadership on
important issues through convening, advocacy, and catalytic change.
Andy writes “The Pulse” blog series on trends in philanthropy and is a
trained facilitator in civic reflection. Prior to joining Exponent
Philanthropy, he developed programs at the National Center for Family
Philanthropy, and before that at the Council on Foundations. Andy has
an MBA from the University of Michigan Business School, and has 30
years of experience in management, training, and program
development for nonprofit organizations.
The Global Philanthropy of Small-Staffed Foundations
How Funders Leverage Deep Knowledge and Passion to Build Community-Based
Organizations Around the World
Among the more than 86,000 grantmaking foundations in the United States, the vast
majority are foundations with few or no staff. Exponent Philanthropy, an association based
in Washington, DC, serves foundations and philanthropists who give while keeping
their staff size small.
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Our 2,300 members operate in all 50 states and collectively give over $4 billion in grants a
year. Their assets range from $500,000 to $100 million, with a median asset size of about
$18 million.
Almost one-quarter of our member foundations make international grants. These
foundations are extremely passionate about their international work and highly
knowledgeable about their funding areas and grantee organizations. (You will meet a few
of these funders later in this article.) We learn about their work on a continual basis as we
gather stories about their philanthropy, engage them in peer forums, and as they serve as
mentors to foundations just getting started in global giving or as speakers at our
educational programs.
The international giving of our members is shaped by the unique qualities of small-staffed
funders. What makes small funders unique?
In all their giving, domestic and international, one distinctive quality is their personal
approach to philanthropy. Giving by small-staffed foundations is an expression of the
founder’s or family’s personal values, deep convictions about issues, life experience, or
vision for change in the world. Passion plays a huge role.
Philanthropy by small funders also is often shaped by the needs of the immediate
community where the benefactors, trustees, and family make their home. Having deep ties
to these communities as citizens, business owners, parents, and volunteers, the
foundations’ leaders feel a strong commitment to strengthen their communities, and be
responsive to local needs.
Donating time and talent often is as important as giving money. The founders, trustees, and
family of small-staffed foundations volunteer for the organizations they support, provide
direct technical assistance and consulting, and introduce grantee organizations to other
groups or other funders.
Their philanthropy is highly engaged, hands-on, personal.
When small-staffed foundations turn their attention beyond U.S. borders, they apply
these same qualities. They find ways to bridge the great distances by making their
international philanthropy personal, passionate, and responsive.
They focus their international giving on supporting smaller organizations, in the same way
they support smaller nonprofits in their local communities. These funders admire what
small organizations accomplish being closely connected with their constituents, and they
recognize how stretched for resources these groups are. Grants of $5,000 or $10,000 can
make a big difference to small organizations in developing countries.
Donors, trustees, and family members of small-staffed foundations devote time and care to
finding international partners who are knowledgeable, experienced, community-based, and
responsive to local needs.
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Favorite grantees include community clinics and childcare centers, schools, organizations
that mentor and support children and youth in their educations, farmers’ cooperatives,
rural microcredit groups, collectives that empower women, networks of indigenous people
working to protect biodiversity—and many others. Some of our members also give college
scholarships to foreign students.
Sometimes, when small foundations help establish a new organization in a foreign country,
providing the “risk capital,” and the organization demonstrates impact and promise, larger
funders take notice and get involved. Some thought leaders in philanthropy believe this is
one of the most powerful things foundations can do: use their deep knowledge and
freedom to take calculated risks to support new ideas and new approaches to urgent
problems.
What processes do U.S. foundations use to make international grants?
Foundations in the United States can make grants to foreign organizations either by
granting to U.S.-based intermediary organizations, which makes the process as
straightforward as granting to a domestic public charity, or they may grant directly to
foreign NGOs by using one of two procedures designated by the Internal Revenue Service
(IRS). These procedures are expenditure responsibility and equivalency determination.
Small-staffed foundations use both approaches, making grants to intermediaries and
making direct grants. Though direct grants require additional work and care, some small
funders “do it themselves” to avoid outside fees, and to learn and develop detailed
knowledge about their grantees, which is useful in their ongoing partnership.
There are dozens of intermediaries operating in the United States; they often focus and
have expertise in giving to a specific region of the world, or in a particular issue area. These
organizations can take care of the due diligence, the IRS processes, and recordkeeping for
foundations and individual donors, charging a fee for these services. Some intermediaries
facilitate the kind of direct, hands-on engagement with community-based international
organizations that small foundations seek. Small funders perform the same kind of careful
due diligence to find appropriate intermediaries as they perform to find grantees.
How do small-staffed foundations get involved in international giving?
Some foundation benefactors served in the Peace Corps or other international service
organizations, and their experience was fundamental in forming their philanthropy. Other
small foundations were drawn into global giving by family members who traveled abroad
and were impelled to add an international dimension to the family’s grantmaking. Yet
others got involved by making grants for disaster relief or reconstruction to a foreign
country.
As more young people in the United States travel abroad, take part in service learning
programs during high school and college, and take jobs abroad, it is predicted they will
influence their family’s foundations to become even more involved and engaged in global
giving.
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Stories of Three Small Funders
Let’s take a look at examples of global giving by three members of Exponent Philanthropy.
Swift Foundation: Taking the Lead to Support Food Sovereignty Across Africa
http://swiftfoundation.org/
The Swift Foundation, a family foundation in California, supports
local stewards in countries around the globe to protect biological
and cultural diversity. To advance this work, the foundation made
one of the first grants to the fledgling Alliance for Food
Sovereignty in Africa (AFSA). Before 2011, no Africa-wide alliance
existed to promote a farmer-centric vision of agriculture. The Swift
Foundation recognized the power of AFSA's vision (to champion
small African family farming production systems based on agroecological and indigenous approaches that sustain food
sovereignty and the livelihoods of communities). In May 2013, the foundation provided
seed funding, $105,000 over three years; this early support has been matched many times
over by funders from Europe and the United States. The investment not only attracted
other funding, but enabled AFSA to develop its network, mobilizing members to support
each other and exchange knowledge. The network is blossoming and is being recognized as
an important voice at the African Union and in the Regional Economic Commissions.
John F. and Mary A. Geisse Foundation: Boosting the Income of Farmers in Guatemala
http://www.geisse.org/JohnandMaryGeisseFoundation.html
One aspect of international giving that appeals to the John F. and Mary A. Geisse
Foundation in Ohio is the tremendous impact a grant can have in the developing world.
According to Board Member Tim Geisse, “In places where many people survive on $1 a day,
a grant that enables them to increase their income to $2 a day can mean the difference
between malnutrition and adequate nutrition, or be enough to enable parents to send their
children to school.” A few years ago, the foundation made a grant of $75,000 to Strategies
for International Development, an intermediary in Washington, DC, for its coffee project in
Guatemala. The goal was to teach better farming techniques to indigenous, subsistence
coffee farmers and enable them to increase income while simultaneously preserving the
soil. To boost production, the project taught pruning and the use of organic fertilizers. To
increase prices farmers could earn, the project taught the value of husking beans before
selling them, organized farmers into cooperatives, and linked farmers to an international
coffee buyer—eliminating a liaison. As a result of the project, 1,044 families in rural
Guatemala doubled their incomes in 1 year. In addition, the farming techniques are
reducing erosion and preserving the soil for future generations.
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Skees Family Foundation: Spotlighting Global Projects That Create Jobs, End Poverty
http://skees.org/
The Skees Family Foundation, a family foundation spanning
three generations based in California, funds storytelling for
U.S.-based organizations working to end global poverty
through education, job creation, and equal opportunity. The
foundation recognized that small nonprofits working
internationally do not have the capacity to share their
powerful work, and go unnoticed. By funding video stories about projects that create jobs,
and supporting local, indigenous journalism in developing countries, the foundation seeks
to develop greater connection, empathy, and understanding among U.S. citizens for local
efforts around the globe to end poverty. Ultimately, the foundation wants citizens to be
motivated to take action. Grants as small as $5,000 have supported videos and journalism
in Rwanda, Guatemala, India, and many other countries. Examples include a video project
exploring how Gardens for Health International combats child malnutrition and empowers
families in rural Rwanda, and how Medha mentors low-income community college students
in northern India to ensure their employability.
*******
For more information on international grantmaking by small foundations in the United
States, visit:
http://www.exponentphilanthropy.org/resources/by-topic/grantmaking/internationalgrantmaking
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Témoignage proposé par Shelly Sundberg
Senior Program Officer, Nutrition
Lorsque l’on passe des plus petits à la plus grande ! Dans un tout autre genre de fondations,
Shelly Sundberg nous propose ci dessous la vision de la Fondation Bill et Melinda Gates,
fondation qui agit aux Etats-Unis mais également dans des pays en développement. A noter
que la fondation a édité plusieurs guides destinés à mieux comprendre les règles et
contraintes lorsqu’il s’agit pour des fondations américaines de vouloir agir à l’international.
Shelly Sundberg is a Senior Program Officer on the Nutrition team in the
Global Development program of the Bill & Melinda Gates Foundation in
Seattle. She joined the Gates Foundation in September 2008 and develops
and manages grants in the nutrition portfolio, working to improve nutrition
in sub-Saharan Africa and South Asia. Projects range from clinical efficacy
trials to research and implementation projects to improve the impact of
agricultural policies and programs on nutrition.
Shelly’s past research focused on the socio-economic determinants of household food
consumption and nutritional status in West Africa. She has worked with the Michigan State
University Food Security in Africa project in Mali exploring linkages between agricultural
marketing, agricultural production, income, food consumption, and nutrition at the household
level as well as household coping strategies in times of food shortage. She also worked on
studies of grain marketing systems in Niger, Burkina Faso, Mali, Senegal, Mauritania, and
Gambia. She has published journal articles on agricultural growth, food security, and
undernutrition in Africa, has a bachelor’s degree in African Studies from Georgetown
University, and completed a master’s degree and doctoral studies at the Food Research
Institute, Stanford University.
A. What types of organizations are we concerned about and why
We define “national” as an organization whose principal HQ is located in the intended
area of geographic benefit (based on literature reviews)
We have found that roughly 40% of project budgets go toward salaries, fringe, and
travel (including indirect costs), so where the money flows is very important
We care because of the advantages we are not leveraging by neglecting to directly
engage with Natl’ Organizations
Local institutions have deeper knowledge and understanding of the local context
Local institutions can be more cost-effective in the medium- to long-term, increasing
the impact per dollar of support
Local institutions can be in a better position to ensure the long-term sustainability of
interventions
Direct engagement with on-the-ground actors can enable the foundation to learn
and develop more effective strategies and programs
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Investing in national institutions means that more resources stay in-country, and
can contribute to broad economic development and human capacity strengthening
B. What are our perceptions of the needs for these organizations
We have identified gaps in the following domains based on qualitative surveys and
interviews with both POs and national organizations:
Governance (legal registration, mission statement, independent Board, leadership
development plan)
General management (organization chart; staff retention; staff performance
evaluation; organization-wide strategic and work plan and review; policies re
administration, travel, data storage, communications, procurement, asset
management, working conditions)
Finances and financial management (annual budget growth, diversity of donors,
finance staff and qualifications, finance and accounting policy, record storage,
independent audit)
Program delivery (staff knowledge and skills and relationship with beneficiaries,
consultation of beneficiaries, experience managing sub-contracts or sub-grants,
relationship with other stakeholders including government)
Monitoring and evaluation (staff skills and experience, quantitative and qualitative
indicators, budget for M&E)
C. BMGF National Grantmaking Toolkit
The National and Regional Grantmaking Working Group has produced the following
tools to help manage the internal (Foundation) challenges of national grantmaking, as
well as help improve the management and performance of intermediaries and national
grantees:
Program Officer Guide to National Grantmaking: lays out the challenges,
opportunities, questions, and concerns that a PO will confront as s/he goes through
the process of granting to and managing a national grantee (based on interviews
with POs)
National Grantmaking Operational Archetypes: lays out 7 operational models of
national grantmaking, including using a fiscal sponsor, an intermediary grantee,
regional training institutes, farmer organizations, etc., and specifies how each
contribute to strategy outcomes
Tax Status Guide: describes the three most commonly-encountered tax statuses for
foreign organizations, and lays out the benefits and challenges of each tax status
National Sub-granting Best Practices Guide: to ensure an effective relationship
between sub-grantee and primary grantee that develops capacity of the subgrantee
Capacity Assessment Tool: to establish baseline measurements while separately
tracking funded capacity gaps and overall organizational growth
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V- Annexes
EXTRAIT DE « THE RULES TO GIVE BY, A GLOBAL PHILANTHROPY LEGAL
ENVIRONMENT INDEX » EDITE PAR NEXUS / MCDERMOTT WILL&EMERY /
CAF
The Rules to Give By Index is an innovative,
analytical, and universal step along the path to
support Nexus’s Global Campaign for Culture of
Philanthropy (“GCCP”).
The GCCP advocates for public policies at national
and global levels which encourage and enable more
effective giving across the globe, and recognizes the
diverse forms in which philanthropy appears.
We promote good practice and celebrate role models
to inspire greater generosity, and are galvanizing a
global network of young people, activists, and
experts to join us in our efforts. In producing this
report, we seek to provide a new evidence base that
can contribute to existing conversations on
improving the global environment for philanthropy
and stimulate further debate. Institutions such as the
International Center for Non-Profit Law, the Council
on Foundations, the European Foundation Center, and the Charities Aid Foundation
amongst others produce research and analysis on similar topics, and have often served as
resources for this report.
Through the process of research and analysis, we have identified the need for a more
nuanced and focused inquiry for future iterations of this report. We aim to monitor changes
in these laws with an updated release of this report every
few years. In between updated reports, notable developments may be released by the
Global Campaign for a Culture of Philanthropy, as well as a focused analysis from experts
and practitioners on trends, obstacles, and models for philanthropy.
https://www.cafonline.org/publications/2014-publications/rules-to-give-by.aspx
http://www.nexusyouthsummit.org/programs/campaign/rgb-index/
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Executive Summary
Philanthropy and charitable giving are the lifeblood of civil society. The support of
individuals and companies, voluntarily choosing to give their money to help others, is vital
to the work of non-profit organizations (“NPOs”) around the world.
Although this activity is, by definition, independent of government, governments can still
play a crucial role in ensuring the right legislative and regulatory conditions for such
activity to thrive. This is something that all governments should strive to achieve, as a
vibrant civil society sector is a key element of any healthy society.
Despite the importance of government support for philanthropy in ensuring the
sustainability of civil society, little is known about the overall global picture of how
widespread this support is and what form it takes. This report is intended to address this
gap in our knowledge and includes recommended international standards for the
structures that support philanthropy.
Rules to Give By is the first evaluation of the regulatory and tax conditions associated with
philanthropy in each of the 193 United Nations Member States. Nexus has worked with
McDermott Will & Emery LLP and Charities Aid Foundation over the last two years to
gather and analyze comparative information on the legal and fiscal framework for
charitable giving around the world that will provide an invaluable new evidence base and
advance the debate in this area.
This report is the first stage of Nexus’s “Global Campaign for a Culture of Philanthropy”,
which advocates for public policies at local and global levels which encourage and enable
more effective giving, recognizes the diverse forms in which philanthropy appears, and
promotes best practice and role models to inspire greater generosity.
We hope that the report and the accompanying index will be of interest to anyone who
wants to better understand the legal frameworks governing the tax treatment of NPOs and
charitable donations around the world, and how these frameworks can be used to
stimulate greater philanthropic giving. This will include those in governments who have
the power to design and implement the necessary policies, as well as those who stand to
benefit from these policies such as philanthropists, businesses, and civil society.
Our Key findings are that :
1. Incentives for philanthropy are the norm rather than the exception.
77% of nations offer some form of incentive to corporate donors whilst 66% of nations
offer some form of incentive for giving by individuals donors. Across all income groups as
defined by the World Bank, a majority of countries offer incentives to corporations, and a
majority of countries offer incentives to individuals, except Low Income countries, only
44% of which offer incentives to individuals. All income groups see a higher rate of
incentives for corporations than individuals. 80% of High Income countries offer incentives
to both corporate and individual donors. Twenty-eight countries (16%) offer tax incentives
to corporate donors but not to individual donors.
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2. Tax incentives for individuals appear effective in creating a culture of giving.
Countries which offer tax incentives to individuals see higher rates of participation in
giving money to charity. The proportion of people donating money to charity according to
the World Giving Index is 12 percentage points higher in nations which offer some form of
tax incentive to individuals (33%) than those that offer no incentives (21%).
3. Tax incentives appear effective in all economic development contexts.
The effectiveness of tax incentives for giving is not dependent on a country’s level of
economic development.
Across the economic spectrum, countries which offer tax incentives to individuals see
higher rates of participation in giving money to charity according to the World Giving
Index. Indeed, Low Income countries see the largest correlation between offering
incentives for individuals and rates of participation in giving to charity, with those who
offer some form of incentive to individuals enjoying a participation rate in giving of 27%
compared to 18% in Low Income countries which offer no incentives.
4. Legacy gifts to NPOs are not universally incentivized.
72 countries impose an estate (or similar) tax (41%). 34 of those countries (47%) offer no
tax incentives for legacy gifts to NPOs.
5. There is a global consensus on providing tax exemptions for NPOs.
Globally, only 9 countries (5%) provide no tax exemptions for NPOs, though exemptions
offered vary between countries.
6. Higher-income countries are more likely to require reporting from NPOs.
While 20% of the countries examined do not require reporting by NPOs, amongst High
Income countries the figure falls to just 7%. In contrast, 17%, 24%, and 35% of Upper
Middle Income, Lower Middle Income, and Low Income countries, respectively, do not
require reporting by NPOs, suggesting a clear link between wealth and the regulatory
complexity of the environment for giving.
7. NPOs are unlikely to have reporting requirements sensitive to their size.
Of the 141 countries with reporting requirements for NPOs, only 26 (18%) have reporting
requirements sensitive to organizational size. Of those 26 countries, 16 are High Income
countries and none are Low Income countries.
However, some countries have variable reporting requirements for characteristics outside
the scope of this report.
- 79 -
8. Countries with a higher per capita gross national income (“GNI”) tend to score
higher on the RGB Index.
Countries considered by the World Bank to be High Income nations received an average
score of 8.9 out of 11 in the RGB Index compared to 7.4 for Upper Middle Income, 6.9 for
Lower Middle Income and 5.8 for Low Income countries.
9. With the exception of Singapore, all of the 11 countries that received the
highest possible score in the RGB Index were both High Income countries and
members of the Organisation for Economic Co-operation and Development
(OECD).
Though causation is difficult to prove, the participation of High Income countries in
international economic cooperation appears to result in a mainstreaming of progressive
legal norms for encouraging and safeguarding charitable giving.
Parmi les pays étudiés dans le rapport, dont la France, on retrouve les informations
concernant les Etats Unis, et évidemment la notion du 501(c)(3)
United States of America
1. Does the country have a tax system in place?
Yes. In the United States of America (“U.S.”), tax is imposed on income, property, sales,
imports, payroll, estates and gifts at the federal level and, in certain instances, at state and
local levels. On the federal level, there are three tax administrations: the Alcohol and
Tobacco Tax and Trade Bureau (i.e., taxes on alcohol, tobacco and firearms), the U.S.
Customs and Border Patrol (i.e., taxes on imports) and the Internal Revenue Service (the
“IRS”), which taxes all other domestic activities (e.g., income, estates, gifts, etc.). The U.S.
has no sales or Value Added Tax (“VAT”) at the Federal level, but most states, and some
cities, have a sales tax. The IRS is a division of the U.S. Department of Treasury. The
organization of state and local tax administrations varies widely by jurisdiction.
2. If yes to 1, then does the country provide tax exemption for non-profits?
Yes. To be exempt from federal income tax and many state income taxes, an organization
must qualify as a charitable organization pursuant to the requirements set forth by the IRS.
Qualification requires that the organization be created or organized and operated
exclusively for religious, charitable, scientific, literary or educational purposes, as those
terms are used in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (the
“Code”), and which otherwise qualifies as an organization described in Section 501(c)(3) or
170(c)(2) of the Code. The U.S. does not restrict the number of organizations of any type
that may qualify as tax-exempt, but does require that they be organized and operated for
their exempt purposes, and not to benefit individuals controlling the organization.
- 80 -
3. If yes to 2, then does the country provide reporting requirements for non-profits?
Yes. Every qualified charitable organization exempt from federal income tax must file an
annual information return (i.e., Form 990, Return of Organization Exempt From Income Tax)
unless the IRS has exempt such organization, or type of organization, from filing.
Organizations generally exempt from filing annual information returns include:
religious/church affiliated organizations; state institutions; certain corporations organized
by an Act of Congress; governmental units or affiliates of a governmental unit; private
foundations (private foundations are required to annually file Form 990-PF, Return of
Private Foundation); and political organizations.
4. If yes to 3, then are those reporting requirements sensitive to the size of
organizations?
Yes. Qualified tax-exempt organizations whose annual gross receipts are greater than
200,000 USD or total assets are greater than 500,000 USD must file Form 990, Return of
Organization Exempt From Income Tax. Qualified tax-exempt organizations whose annual
gross receipts are less than 200,000 USD or whose total assets are less than 500,000 USD
may file a short form return, Form 990-EZ, Short Form Return of Organization Exempt From
Income Tax. Small tax-exempt organizations whose annual gross receipts are less than
50,000 USD (or less than 25,000 USD for tax years ending before December 31, 2010) may
file a simple electronic annual report (i.e., Form 990-N, Electronic Notice (e-Postcard)).
5. If yes to 1, are there tax incentives in place to encourage philanthropy?
Yes. The U.S. provides charitable contribution deductions for federal income tax purposes.
Such deductions are allowable for contributions of cash, property or, in limited cases,
services to (or for the use of) qualified tax-exempt organizations, subject to deduction rules
set forth by the IRS.
Generally, contributions to qualified tax-exempt organizations are deductible to the donor
up to 50 percent of the donor’s adjusted gross income, unless the donee organization uses
earnings to benefit a private shareholder or if it attempts to influence political campaigns
or legislation. In most states, charitable deductions are available for state income tax
purposes.
Gifts may be of capital and still get an income tax deduction, although the annual limitation
for individuals is lower
(30 percent of the donor’s adjusted gross income rather than 50 percent) for non-cash gifts,
and there are further limits on deductions for gifts of art or other collectibles, or inventory
property. Estate and gift tax deductions are also available for gifts to charity. Gifts to
foreign charities are generally not deductible for income tax purposes, however,
many foreign charities have associated U.S. tax-exempt organizations to receive gifts from
U.S. donors.
6. If yes to 5, then do individuals and corporations have different incentives?
Yes. Corporations may claim deductions for charitable contributions, in cash or other
property to (or for the use of) qualified tax-exempt organizations. Although the incentives
are similar to those for individuals, there is a limitation on such deductions by
corporations. Generally, a corporation cannot deduct charitable contributions that exceed
- 81 -
10 percent of the corporation’s taxable income for the tax year.
Any contributions in excess of the 10 percent limit may be carried over to each of the
subsequent 5 years; a corporation loses any excess not used within the 5 year period. In
most states, charitable deductions are available for state income tax purposes, subject to
similar limits as imposed at the federal level.
7. Finally, does there exist an “estate tax” or some equivalent mechanism that
encourages the creation of donor institutions?
Yes. Federal estate tax is imposed on the transfer of the taxable estate of every decedent
who is a U.S. resident or citizen. The taxable estate of a decedent does not include
charitable contributions (i.e., any portion of an estate going to charity is not subject to the
federal estate tax). For states that impose an estate tax, charitable deductions are generally
available for state estate tax purposes.
FINAL SCORE: 11
(la France a le même score)
Rapport : Rules to Give By: A Global Philanthropy Legal Environment Index 149
- 82 -

501C3 and issues related -mars 2015

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