Scottish Requirements

Donations to particular foreign charities will be determined under Reg. 53.4942(a) – 3(a)(6) that such foreign charities would be described in Sections 509(a)(1), (2), or (3) or 4942(j)(3) of the United States Internal Revenue Service.

The Imlay Foundation does not accept direct applications for funding in Scotland. Organizations are pre-selected and grant decisions are announced following meetings of the board of directors.

Mr. Michael Walker is the Imlay Director serving Scotland.