Friends of the Canadian Mathematical Society (FCMS) accepts charitable donations from individual U.S. citizens and organizations, and uses them to provide education and research support programs offered by the Canadian Mathematical Society, in an arrangement that allows those donations to be claimed on U.S. Tax Returns.
Donations can be made to specific CMS programs or the decision can be left to the discretion of the FCMS Board of Directors. Each donation made to FCMS results in a tax receipt issued to the donor.
The mechanism by which FCMS supports Canadian Mathematical Society programs is through a grant application process. The Canadian Mathematical Society submits Grant Applications that are acted upon by theFCMS Board of Directors.
Canadian citizens and those (presumably few) U.S. citizens who have a Canadian income can get Canadian tax receipts for donations made directly to the Canadian Mathematical Society and are encouraged to give consideration to this path (canadahelps.ca).
FCMS is an incorporated non-profit with US Internal Revenue Service 501(c)3 status.
Questions about FCMS, its procedures, or its practices can be directed to the FCMS President, David Rodgers (drodgers at umich.edu), phone 734.929-4635).