The Law Offices of Jonathon R. Moore, PLLC has been involved in the formation and operations of numerous charitable organizations. We advise individuals, families and corporations on how to establish and run philanthropic structures. These organizations frequently take the form of private foundations organized as nonprofit corporations or trusts. They might be authorized under the laws of one of the states of the United States, commonly Delaware, or the laws of a non-U.S. jurisdiction having favorable laws, treaties and legal precedents, such as Bermuda or Barbados. Whether located in the United States or outside the United States, these entities can be qualified as tax-exempt organizations entitled to U.S. and other tax benefits.

In addition to forming and gaining recognition of tax-exempt status for individuals, families and businesses, the firm has a sophisticated practice in working with cross-border philanthropy. Representative engagements include:

• Formation and qualification as tax-exempt of numerous "American Friends of…" organizations affiliated with foreign public charities. Among the charitable activities represented are the advancement of classical music and the careers of classical musicians, primary education in South Sudan, public health policy in sub-Saharan Africa, a museum in Russia, and schools for the physically handicapped in Mauritius.
• Establishment of a Bermuda purpose trust directed towards the alleviation of hunger and malnutrition in West Africa, funded by an offshore asset management business.
• Advising on a merger of a charitable organization with a Delaware for-profit corporation in connection with the sale of assets to be used to fund the charitable entity.
• Issuance of opinion letters under U.S. withholding tax rules permitting U.S. withholding agents and qualified intermediaries to apply reduced rates of withholding on charitable endowments of foreign charities invested in U.S. assets.
• Formation of an exempt organization to serve the interests of the Hispanic medical community.

Jonathon Moore is the author of two books on international philanthropy, most recently A Practical Guide to International Philanthropy, published by Cambridge University Press in 2010. [see www.internationalphilanthropythebook.com] The book is a practical guide to the issues faced by philanthropists seeking to engage in international charitable activities and offers alternative approaches to traditional U.S.-based private foundations. In addition to guiding potential philanthropists through the maze of federal and state regulatory requirements, the book offers alternative structures for establishing charities outside of the United States. Where the tax advantages of operating as a recognized tax-exempt organization in the United States are unavailable, not needed or can be foregone, a foreign charitable structure might be considered. For existing private foundations, the book suggests strategies designed to hedge against ever-increasing and intrusive regulation into charitable activities.