VI
重要声明与资料来源
重要声明
本文件为 Global Capital for Good 所专有并保密,该主体系特拉华州的一家非营利公司,并为本文所述机构的发起方。发起方已完成注册设立;本提案所描述的各实体则尚未设立。纽约非营利公司与卢森堡基金会均未成立,架构中亦无任何实体取得慈善登记、税务豁免或监管批准——包括第501(c)(3)条项下的认定。本文件不主张亦不暗示任何出资可享税务抵扣。所有金额、分配、比率与杠杆示例均为示意性规划数字,并非对捐赠人的承诺、预测或保证。本文件中的任何内容均不构成法律、税务或投资建议,亦不构成在任何司法辖区内对捐赠的招揽,或对证券或基金权益的要约。所述架构整体上均须经纽约与卢森堡法律顾问审核,包括对卢森堡法律形式的确认(“基金会”一词的使用受卢森堡司法部监管)、美国公共慈善机构策略,以及跨境赠款框架。
资料来源
- New York Department of State — Certificate of Incorporation for Domestic Not-for-Profit Corporationsdos.ny.gov/certificate-incorporation-domestic-not-profit-corporations-0
- Internal Revenue Service — Frequently asked questions about Form 1023irs.gov/charities-non-profits/frequently-asked-questions-about-form-1023
- Internal Revenue Service — Grants by private foundations: expenditure responsibilityirs.gov/charities-non-profits/private-foundations/grants-by-private-foundations-expenditure-responsibility
- Internal Revenue Service — Grants to organizations; program-related investmentsirs.gov/charities-non-profits/private-foundations/grants-to-organizations
- Internal Revenue Service — Grants to foreign organizations by private foundationsirs.gov/charities-non-profits/grants-to-foreign-organizations-by-private-foundations
- Ministère de la Justice (Luxembourg) — Fondationsmj.gouvernement.lu/fr/service-citoyens/fondations.html
- Ministère de la Justice (Luxembourg) — Associations sans but lucratifmj.gouvernement.lu/fr/service-citoyens/asbl.html
- Commission de Surveillance du Secteur Financier — Investment fund managerscssf.lu/en/2026/06/investment-fund-managers
- Fondation de Luxembourg — Create a Foundationfdlux.lu/en/create-a-foundation
- Infra One — Launching a RAIF in Luxembourg: timeline and costsinfra.one/insights/luxembourg-raif-launch-end-to-end