International Considerations for Not-for-Profit Organizations
Author: Clark Nuber, Frances Olson, Jennifer Becker Harris
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
As not‑for‑profit organizations expand their reach globally, they face a complex landscape of U.S. tax rules, foreign reporting obligations, and compliance risks. This course demystifies the key international considerations that exempt organizations must understand when conducting activities abroad, engaging in foreign grantmaking, or holding overseas investments.
Participants will learn how to identify filing triggers, navigate U.S. reporting requirements such as Form 990 Schedule F, understand foreign corporation disclosure rules, address cross‑border withholding obligations, and evaluate sanctions‑related restrictions. The course provides practical guidance and real‑world examples to help organizations minimize risk, maintain compliance, and confidently manage international operations.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN cardPublication Date: March 2026
Designed For
This course is ideal for not‑for‑profit and exempt‑organization professionals involved in foreign activities, compliance, or global program management.
Topics Covered
- Considerations for NFPs engaging in international activities
- Form 990 Schedule F: reporting requirements and thresholds
- U.S. tax disclosures for foreign investments and foreign corporations
- Common IRS forms related to international operations
- Withholding obligations for payments to foreign recipients
- OFAC compliance, sanctions programs, and terrorism‑prevention requirements
- Common international compliance pitfalls and best practices for NFPs
Learning Objectives
- Identify key considerations for not‑for‑profit organizations planning or conducting international activities
- Recognize U.S. tax compliance and disclosure requirements related to foreign operations, investments, and grantmaking
- Determine reporting thresholds and required disclosures for Schedule F of Form 990
- Identify applicable IRS forms related to transfers of property to foreign corporations
- Distinguish which entities are excluded from the definition of a U.S. person for reporting purposes
- Recognize common withholding tax rates applicable to foreign payments
- Evaluate sanctions‑related considerations and identify countries subject to OFAC restrictions
Level
Intermediate
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic understanding of not‑for‑profit organizations.
Advance Preparation
None
