International Giving and Qualified Foreign Non-Profits

Donors Capital Fund works with DonorsTrust to support a select group of foreign non-profits. You can deduct contribution made to DCF to support one of our qualified international charities.​

Generally, citizens and other residents of the United States may not take a tax deduction when donating to charitable organizations outside the country. That’s why many foreign non-profits establish U.S.-based “Friends Of” organizations: to provide a way for Americans to make tax-deductible donations to support the overseas work of those foreign non-profits.

Institutional givers like Donors Capital Fund can donate to certain qualified foreign non-profits by using one of two legally permitted methods. The one we use is known as an Equivalency Determination.

An Equivalency Determination is a formal legal certification that the foreign organization would qualify as a 501(c)(3) public charity if it were based in the United States. An Equivalency Determination can only be made after an extensive review of the foreign non-profit’s operations and finances, its by-laws and other organizational documents, and a review of the laws governing charitable organizations in its home country. The law does not allow grant makers to share Equivalency Determinations with other givers, so each grantmaking institution must obtain its own Equivalency Determinations, and those EDs must be renewed every 12 to 24 months.

Donors Capital Fund has current Equivalency Determinations for the
organizations listed below and accepts donations on their behalf. By donating to Donors Capital Fund and designating the contribution for the benefit of one or more of the organizations below, donors may claim a tax deduction for contributions that support these organizations.

Support the Following Foreign Non-Profits

The Adam Smith Research Trust is a UK registered charity affiliated with the Adam Smith Institute, one of the world’s leading policy organizations, and recognized as the best economic policy think tank in the UK. Both organizations promote free market, neoliberal ideas through research, publishing, media outreach, and education.

The Austrian Economics Center is a politically independent research institute based in Vienna, Austria, that draws on the legacy of the Austrian School of Economics to examine public policies and identify economic alternatives to promote a free, responsible, and prosperous society.

The Center for Indonesian Policy Studies is an independent, non-profit, and non-partisan think tank that advocates for practical policy reforms informed by evidence-based policy research and analysis. Its perspectives are based on the belief that only civil, political, and economic freedom allow Indonesians to achieve greater prosperity.

The Network for a Free Society believes shares texts and ideas that explore and explain the principles and values of a free society with audiences in Africa, Asia, and the Middle East, where materials on the foundations of individual freedom, limited government, the rule of law, private property, free markets, and free speech are note widely available.

The Universidad Francisco Marroquín in Guatemala is one of the leading universities in Latin America, and the only one devoted to teaching and disseminating the ethical, legal, and economic principles of a society of free and responsible persons.