Recent world events have brought new attention to the need for effective cross-border philanthropy. Whether concerned with immediate response to disasters or long-term development needs, U.S.-based donors are moved to help. Their advisors are often called upon to respond to the question, “How do I make a donation for Target country?1 Oh, and I want it to be deductible if possible.” Internal Revenue Code Section 170(c) provides that if a charitable contribution is to be deductible,
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