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Abstract

Archaeologists Without Borders of the Maya World (AWBMW) is a Mexican non-profit organization focused on promoting and preserving Mayan history, particularly archaeological sites and tangible culture. To assist its mission, AWBMW wants to be able to solicit donations from U.S. entities to assist in spreading awareness of Maya culture worldwide. Using the U.S. tax code and laws from state of Georgia, this article outlines the legal steps and strategies a foreign non-profit organization must consider when desiring to start a non-profit organization in the United States. Strategies on opening a U.S. branch of an existing foreign non-profit, linking a new non-profit in the U.S. to a foreign one, and how to achieve tax exempt status are considered. For AWBMW the best course of action would be to option a branch of its existing Mexican non-profit in the United States. The same processes described in this article may be used for other heritage-based non-profit organizations seeking to establish a U.S. presence.

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