- quote -

I don't know what conflicting opinions you're referring to.
As far as I'm concerned the issue comes down to this:

1. In theory a nonprofit can pay for the expenses to which
you refer.

2. It can only make those payments, however, if doing so is
somehow within the exempt purpose of the organization. I
don't know enough about exactly what the organization
does -I'd have to see its bylaws and its Form 1023. But
based on what you have said, it appears that there is a
good chance the move would NOT be within the
organization's exempt purpose.

Stu

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<Lois[at]nospam.com> wrote:

- quote -

Aside from the questions about the propriety of the 501c3
moving to a foreign country, this is very doable. Before
making the move, however, you should consult an accountant
who knows the rules about foreign earned income/foreign tax
credits. Probably, you should look into the issue of Irish
taxes, too.

The moving expenses might be income to your husband but the
foreign exclusion could reduce or eliminate the tax that
results. Moving expense rules are different for foreign
moves.

Possible, a portion of your housing costs in Ireland could
be excludable, in addition to the basic income exclusion.
Any living expenses paid by the employer are income to the
employee but may be excluded if high enough. If salary and
allowances (housing, schooling, home leave, etc.) are less
than $80,000 a year, there would be no U.S. tax. That
amount can be considerably higher, depending of a number of
variables.

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- quote -

For clarification, the 501c3 is a foreign students to attend
US University programs with all revenues from the Uni's plus
commissions paid on a per student basis transferred from the
Univerities to the contractors. He handles everything via
his mistress that damn computer.

I have triplets who are three years old and I am not
interested in losing the IRA's I spent years building up. A
friend told me the best tax advice you can get is here and
I have already read two opinions that differ big time.

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Lois[at]nospam.com wrote:

- quote -

If the move is consistent with the nonprofit's exempt
purpose as stated in its bylaws and approved by the IRS,
then it is technically proper, yes.

Stu

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Lois[at]nospam.com wrote:

- quote -

You don't say whether the 501(c)(3) is a private foundation,
which makes a difference.

Some principles:

1. The moving expenses would be personal expenses of your
husband, and not operational expenses of the charity, so the
payment of the expenses would be income to your husband.

2. Your husband might have a moving expense deduction, but I
doubt it.

3. If the charity is a private foundation, there could be
penalty taxes if the total compensation paid to your husband
(including moving expenses) is excessive.

4. If the charity is not a private foundation, there is a
problem only if the total compensation paid to your husband
is such that the charity is no longer operating for exempt
purposes.

**Dan Evans
**I post information, not advice.

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- quote -

There are all sorts of quirks on foreign compensation.
Moving costs are very likely covered. Housing required of
the position, especially temporary housing less than 1 year
is another very likley possibility. Housing abroad may
escape being counted all together. Enforcement relative to
501c3's is especially liberal/quirky

1. Listen to the CPA. ( I am NOT a CPA or tax expert, but I
suspect he or she is on the right track!)

2. Get it in writng from the CPA. (If you rely upon a
professional opinion, even if it turns out wrong you
generally avoid any tax penalities!)

3. Strongly consider doing what you need to do for Mom. (It
might be possible to have her move here and qualify as your
dependent for tax purposes but I would be darn sure to check
about medical coverage as well!)

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My husband is a US born citizen and he is the sole full-time
employee of a 501c3. All others are contractors.

My mother in Ireland is very ill. I suggested we move her
here to live with us. He suggested that we move to Ireland
and have the 501c3 pay our moving expenses and some of our
living expenses like housing costs. The CPA for the 501c3
says yes, but it worries me. Is this really true?

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