As we mark the International Day of Friendship, there’s no better time to celebrate 250 years of Franco-American ties—and to highlight how U.S. donors can support meaningful causes in France while receiving the full tax benefits of charitable giving. For the past 25 years, Friends of Fondation de France has served as a trusted bridge between American generosity and impactful projects across France. But how does this work? It all begins with a special type of nonprofit: a “Friends of” organization.
As charitable 501(c)(3) organizations, these organizations are domestic charities which partner with foreign organizations. As the name suggests, the purpose of “Friends of” organizations is typically to provide support for non-domestic nonprofit organizations, generally through enabling federal tax deductibility for charitable contributions.
Why is this important? If donors wish to support a cause abroad, they typically won’t be able to claim easily a tax deduction if they give directly to a foreign charity. Per U.S. tax law, a foreign organization requires an “equivalency determination” proving their status as equivalent to a U.S. public charity in order to provide tax-deductible benefits to their donors.
These equivalency determinations are an assessment that a non-U.S. nonprofit meets the same standards as a U.S. public charity, done by evaluating the organization’s governing documents, operations, and financial structure to ensure they align with IRS requirements for charitable status. These processes can be costly and time-consuming, sometimes requiring outside counsel that can cost tens of thousands of dollars and require weeks to complete.
By managing these processes, “Friends of” organizations eliminate the need for donors to obtain an equivalency determination themselves. This makes cross-border giving simpler and more accessible, allowing U.S. donors to support international causes—like those in France—while still benefiting from the tax advantages of charitable giving.
However, these organizations are not mere conduits for diverting funds: they are independent entities which uphold a defined set of standards. These include:
- Charitable Mission: The Friends Of organization must have its own 501(c)(3)-compliant mission, aligned with but not solely for the benefit of the foreign charity.
- Project-Based Funding: Grants should support specific, pre-approved projects—not general operations—and must advance the Friends Of organization’s own mission.
- Discretion Over Funds: The Friends Of organization must retain full authority to approve or deny grants.
- Exempt Purposes: All funding must serve the Friends Of organization’s IRS-recognized charitable purposes.
- Accountability: The foreign charity must provide regular reports showing that funds were used only for approved purposes.
- Donor Transparency: Donors must be informed that contributions must meet legal and mission criteria.
At Friends of Fondation de France, we uphold all standards required of U.S. public charities. Our mission is to advance French-American philanthropy across all sectors—arts and culture, education, health, social services, the environment, scientific research, and more—to enable positive, transformative change in the world.
We carefully select and support specific, pre-approved projects, and ensure that all activities we support serve IRS-recognized charitable purposes. Each of our nonprofit partners provides an annual report accounting for all funds received, outlining how the support was applied and the outcomes achieved. This ensures ongoing transparency, compliance, and impact aligned with our mission and regulatory obligations.
With a dedicated board, and especially the renowned nonprofit legal expert Victoria Bjorklund, whose members bring decades of experience in international giving, Friends of Fondation de France is uniquely positioned to navigate the legal, financial, and philanthropic complexities of cross-border support—ensuring our donors’ generosity creates meaningful, lasting impact.
As we celebrate our 25th anniversary, we are deeply grateful to the donors whose generosity has made our work possible. Your support enables us to advance French-American philanthropy, connecting people across borders to build a better world. If you’d like to learn more about how giving through a “Friends of” organization works, we invite you to explore our Frequently Asked Questions or reach out to us directly. We believe the strongest friendships are those that make a difference—and we’re proud to help you do just that.
