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tax and charity to a future non-profit organization case

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warrendar

Junior Member
Hello, what is the opinion or advice one can provide for this tax and
charity case study:

A Texas-based American citizens couple plan to open a non-profit
organization (a healthcare clinic or an orphanage) in a foreign country (Mexico or SE Asia) when they retire in 25 years. They plan to
contribute $10,000 annually beginning now to some sort of fund/trust/
foundation that accumulates over the next 25 years. The money will use
to build and run the non-profit organization in the chosen foreign
country.

In addition, they may have donated funds from others in the US over
time to help fund this cause. Obviously, the donors would like to have
a tax deduction allowance in their returns.

Question:
- Does the current US tax laws allow them to write-off the
$10,000/yr as a tax deductible to a charity trust/fund? If so, what kind of "fund/trust/
foundation" can they setup now to hold the money?

Option: If needed, the couple can use invest the $10,000/yr to buy the
land or assets at that foreign country until it's mature in 25 years
and convert it into the non-profit organization by selling those
assets. Or they can build the skeleton non-profit organization now and
expand it over the years as funds arrive annually.

Thanks in advance.
 



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