Friedrich Naumann Foundation

“A review of form 990 is conducted by the representative usa and canada prior to filing.”

“All changes in compensation have to be submitted to the german embassy administration for verification if it is in line or comparable with their local employee compensation.”

“Headquarter in germany publishes annual reports on website: https://shop.freiheit.org/#!/publikation/670”

“The friedrich naumann foundation (fnf) in the u.s receives all of its operating income from the german foundation which is chartered as a tax-exempt foundation according to german laws. The german foundation receives all of its funds from the german government through a statute which grants funds to foundations specifically designed to promote civic, political and economic education. As a result of the german government's funding of the german foundation and because fnf receives almost all of its operating funds from the german foundation, the fnf receives almost all its funding indirectly from the german government. Since the fnf receives almost all of its support indirectly from the german government, it qualifies under section 170(b)(1)(a)(vi) and as such as a publicly supported organization. In addition, articles 24 and 27 of the german-us income tax treaty require the irs to treat fnf as meeting the requirements of a publicly supported organization under 170(b)(1)(a)(vi). First, article 24 ensures that the irs cannot discriminate in its treatment of a german entity in the same circumstances as a u.s. Entity. Second, article 27 states that a tax-exempt entity in germany receives the same treatment as a tax-exempt organization in the united states, meaning that any transfer of funds between the two organizations should be given treatment as if they were transfers between two domestic charities (since fns is a charity in germany and would meet the public support test if applied in germany).”