Resources
International Estate Planning; Planning for the Cross-Border family
By Dorothy Foster
Under U.S. law, "residence" and "domicile" are not synonymous. "Residence" is an income tax concept , and one generally establishes residence for income tax purposes by holding a "green card" or [...]
Download article: International Estate Planning; planning for the Cross-Border family [.pdf file]
Categories of Tax-Exempt Organizations.
By Dorothy Foster
Nearly one million charitable, educational, religious, health and social welfare organizations create, nurture and sustain the values that frame American life. They promote altruism in a society that reinforces self-interest; community, in a society that [...]
Download article: Categories of Tax-Exempt Organizations [.pdf file]
Exempt Organization Algorithm
Download article: Exempt Organization Algorithm [.pdf file]