My mindset. Initially, I thought it would be insensitive—and perhaps crass—to talk about the tax rules for helping people at a tragic time. But then, charities nationwide (and I, in my writings and lectures) have preached that the tax savings reduce the cost of giving and in many cases enable donors to give more than originally imagined.

So, I'll discuss: income tax rules for charitable gifts for use overseas; gift tax rules for overseas' gifts; estate tax rules for overseas' gifts, and treaties which may apply.