Revenue Rulings on Non-Profits:
Deductibility of contributions by individuals to a charity organized in the United States which thereafter transmits some or all of its funds to a foreign charitable organization.
Revenue Ruling 63-252, C.B. 1963-2, 101, amplified: Contributions to a domestic charity described in section 170(c)(2) of the Internal Revenue Code of 1954 which are solicited for a specific project of a foreign charitable organization are deductible under section 170 of the Code where the domestic charity has reviewed and approved the project as being in furtherance of its own exempt purposes and has control and discretion as to the use of the contributions.
IRS Non-Profit Forms:
Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code (Rev. 10-2013)
Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code (Jan. 4, 2017)
Return of Organization Exempt from Income Tax