The operations of many charities have become increasingly international in scope in recent years. They include solicitation of donations, carrying on charitable activities, holding conferences and selling merchandise to further charitable objectives. This workshop reviews the treatment of charitable giving by U.S. donors to Canadian charities and vice versa under the Canada-United States Income Tax Convention (1980), and other relief to cross-border charitable giving provided under the Income Tax Act (Canada) and the U.S. Internal Revenue Code, as well as practical application of these rules.