IRS Requirement for 501 (c) (3)  

All donations received by the Foundation’s General Fund are unrestricted, controlled by the board and disbursed for projects and to organizations that have been reviewed and approved by the board that further the Foundation’s exempt purposes only.  As such those donations are deductible, even if those funds are directed by the board to a foreign country, project or organization; as allowed under I.R.S. Revenue Ruling 63-252. 

The Foundation can not accept donations that are designated specifically to a foreign country, foreign project or foreign organization unless the project or organization has been reviewed and approved by the board as being in furtherance of its own exempt purposes, and the board has control and discretion as to the use of the contributions; as allowed under I.R.S. Revenue Ruling 66-79.