Open AccessCross-Border Regulations: Exploring Legal Considerations in the United States of Nonprofit Sport Organizations Engaged in International Charitable Work
Author(s) -
Per G. Svensson,
Anita M. Moorman
Publication year - 2018
Publication title -
journal of legal aspects of sport
Language(s) - English
Resource type - Journals
eISSN - 2325-2162
pISSN - 1072-0316
DOI - 10.18060/22897
Subject(s) - internal revenue , pace , work (physics) , revenue , business , public relations , service (business) , legal service , resource (disambiguation) , political science , marketing , law , accounting , mechanical engineering , computer network , geodesy , computer science , engineering , geography
The number of organizations involved in the use of sport as a means for addressing different social issues continues to grow at a fast pace. This increasingly includes nonprofit charitable sport organizations registered in the United States. The purpose of this paper is to examine legal considerations related to how domestic and foreign nonprofit entities navigate U.S. laws and regulations impacting their international sport for development (SFD) efforts. This includes the following: (a) an analysis of the legal limitations on domestic nonprofits involved in foreign activities, (b) an evaluation of relevant Internal Revenue Service (IRS) regulations and rulings related to cross-border giving from U.S. domestic charities, and (c) implications for foreign and domestic organizations operating or supporting SFD programs abroad. Findings from this analysis enhance our understanding of legal aspects in the SFD space. Furthermore, the information presented is also intended to serve as a resource guide for SFD practitioners.