International Organization


The term “International Organisation” means any international organisation or wholly owned agency or instrumentality thereof. This category includes any intergovernmental organisation (including a supranational organisation)

  1. that is comprised primarily of governments; 
  2. that has in effect a headquarters or substantially similar agreement with the jurisdiction; and 
  3. the income of which does not inure to the benefit of private persons.


  • Is comprised primarily of foreign governments;
  • Is recognized as an intergovernmental or supranational organization under a foreign law similar to the International Organizations Immunities Act;
  • The benefit of the entity’s income does not inure to any private person;
  • Is the beneficial owner of the payment and is not engaged in commercial financial activities of a type engaged in by an insurance company, custodial institution, or depository institution with respect to the payments, accounts, or obligations for which this form is submitted (except as permitted in §1.1471-6(h)(2)).

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