• Description

These principles reflect the collective efforts of a broadly representative working group of charitable organizations, mostly U.S.-based and nearly all engaged in international charitable activities. This work was undertaken after the U.S. Treasury Department's proposed guidelines in November 2002 that were widely rejected as impracticable and as impeding further international charitable activities. As a result, the Treasury Department in November 2004 invited charitable organizations to develop their own proposals; this document responds to this invitation.