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INTERNATIONAL GIVING BY INDIVIDUALS THROUGH ESTATESmade to any charitable trust, community chest, fund, or foundation, by a nonresidentwho is not a citizen, must be used exclusively within the United States. 7§ 19.2 ESTATE TAX RULESFederal tax law allows an unlimited charitable deduction from the gross estateof a U.S. citizen or resident decedent for transfers to qualifying donees for public,charitable, educational, religious, and other similar purposes. 8 The estate taxprovisions do not restrict qualifying donees to domestic charitable organizations.Under certain circumstances, transfers to foreign governments for charitablepurposes may be allowed.(a) Transfer to Foreign Corporation Serving Charitable EndsAn estate tax deduction is allowed for transfers to or for the use of “any corporation”organized and operated exclusively for religious, charitable, scientific, literary,or educational purposes, including the encouragement of art, or to fosternational or international amateur sports competition, and the prevention of crueltyto children or animals. 9It is significant to note that this provision of law refers to transfers “to or forthe use of any corporation,” and does not limit the contemplated transfers toAmerican corporations. The accompanying regulations reflect this provision inreferring to “any corporation or association.” 10To qualify as a suitable donee corporation, the foreign organization mustmeet certain standards. For example, the foreign organization must satisfy theprohibitions against private inurement 11 and political activities. 12 The lobbyingrestriction applicable to domestic tax-exempt charitable organizations 13 extendsto foreign associations as well. 14This body of law does not define with precision when an organization willbe considered “organized and operated exclusively for religious, charitable, scientific,literary or educational purposes.” The statutory language of the estatetax deduction provision is, however, parallel to that of the income tax deductionprovision. 15Generally, the term charitable is construed in its common law sense andincludes, among other concepts:• Relief of the poor and distressed or of the underprivileged• Advancement of religion• Advancement of education or science 167 IRC § 2522(b)(2), (3).8 IRC § 2055(a). See § 8.3(b)(i).9 IRC § 2055(a)(2).10 Reg. § 19.2055-1(a)(2).11 See Tax-Exempt Organizations ch. 19.12 Id., ch. 21.13 Id., ch. 19.14 IRC § 2055(a)(2).15 See §§ 1.1, 3.2.16 Reg. § 1.501(c)(3)-1(d)(2). 560