Case Study:

Bridging Double Taxation to Double Impact

Unlocking smarter giving for U.S. and U.K. dual-taxpayers

Turning Complexity into Opportunity

For U.S. citizens working in the U.K., tax complexities can make charitable giving feel daunting. Yet through a dual-qualified charity such as International Generosity Foundation Trans Atlantic (IGFTA), these challenges can be transformed into opportunities to amplify impact, optimize tax benefits, and multiply generosity—for the causes and communities that matter most.

The case study below demonstrates how this works in practice.

The challenge

When Michael and Emily Harrison relocated from Boston to London, they wanted to continue supporting their church in the U.S. But as dual taxpayers, they faced overlapping U.S. and U.K. tax rules that made it difficult to give efficiently.


They asked a simple question: Is there a way to give once — and have it recognised in both countries?

The solution

Working through a dual-qualified giving structure — recognised by both HMRC and the IRS — they discovered they could:

  • Claim Gift Aid in the U.K., increasing the value of their gift by 25%

  • Claim a charitable deduction in the U.S., reducing their taxable income

  • Give confidently through a single, trusted partner

By combining both benefits, their generosity reached further without added complexity.

The outcome

Through this approach, the Harrisons gave £500,000 to their church — and made a greater impact at a lower net cost.


Their story illustrates how thoughtful planning can turn a generous impulse into a lasting contribution, supporting the causes they care about across borders.

Interested in learning how to maximize the impact of your philanthropy through tax-efficient giving solutions?

Important Notes & Disclaimers

This case study is a fictional, illustrative example. Actual tax outcomes depend on the donors’ specific circumstances, prevailing exchange rates, IRS deduction limits, and U.K. tax position. Gift Aid is available only if the donor has paid sufficient U.K. income or capital gains tax to cover the relief claimed. Foreign tax credit interactions may reduce U.S. tax savings. IGFTA retains discretion over all grants but seeks to follow donor recommendations wherever possible.