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The International Organizations Immunities Act [1] (IOIA) is a United States federal law enacted in 1945. It "established a special group of foreign or international organizations whose members could work in the U.S. and enjoy certain exemptions from US taxes and search and seizure laws". [2] These advantages are usually given to diplomatic bodies.
The 79th United States Congress passed the IOIA on December 29, 1945; the Act can be found under Title 22, chapter 7, sub-chapter XVIII. The IOIA entitles international organizations and their employees to certain exemptions, immunities, and privileges that other organizations and their employees are not granted. In addition, the entitled benefits organizations and their employees receive are similar to the benefits that foreign governments are granted. For example, international organizations and employees of the organizations are exempted from certain taxes. In addition, property and assets belonging to international organizations or their employees cannot be searched or confiscated. A lawsuit or any other type of legal action cannot be brought upon these organizations or their employees. The privileges, exemptions, and immunities that the employees and officers receive are extended to their immediate family members as well.
The IOIA was passed to strengthen the international organizations that the U.S. collaborates with, including those that are located in foreign countries. The Senate Committee believed that passing this Act would allow international organizations to perform more effectively and accomplish their goals. [3] The Food and Agriculture Organization, the International Labour Organization, and the United Nations are examples of designated public international organizations covered by the Act when it was passed. [4]
If international organizations want the advantages listed in the title, they need to fit the Act's definition of what an "international organization" is. The IOIA states: "For the purposes of this title, the term "international organization" means a public international organization in which the United States participates pursuant to any treaty or under the authority of any Act of Congress authorizing such participation or making an appropriation for such participation..." (Section 1 of the Act). [5] International organizations need to fit the definition to be protected by this particular Act. Although the Act initially aimed at international organizations of which the U.S. was a member, recent extensions have covered also international organizations with which the U.S. cooperates but in which they do not participate, such as the Hong Kong Economic and Trade Offices. [6] [7]
The IOIA also states powers of certain offices. Since the time it was passed, the Department of State has been the agency that receives applications from organizations requesting designation under the Act. [8] The Secretary of State was given the power to advise the President (who makes the final decisions) on matters like whether an organization should or should not be granted protection under the IOIA. The Secretary of State also has the power to determine if an employee's presence is no longer "desirable"; in such instances, the Secretary of State can have the employee deported (the international organization, however, has to be notified first and the employee has to be allotted a reasonable time to leave). [9] Besides designating the status of international organizations, the President has the authority to withhold an organization or employees from receiving certain immunities, exemptions, and privileges the Act offers. The President can also limit the benefits an organization or its employees receives. In addition, the President has the power to revoke a designation if an international organization abuses the powers that it is given, which means the organization would no longer enjoy any of the benefits listed in the title.
International organizations receive the same privileges, immunities, and exemptions as foreign governments. Some of these privileges, immunities, and exemptions (listed under section 4 of the Act) include:
Employees and officers of international organizations designated under the Act also receive benefits. Even though, the Act provides employees, officers, and their family members many benefits, it does not grant full diplomatic immunity. Moreover, any of the rights granted can be waived. Also, organizations and their employees can only receive these benefits if the Secretary of State notifies and acknowledges the international organization and its workers. The benefits that employees and officials enjoy include:
Many of these benefits of employees and officials, however, do not apply to U.S. citizens (including dual citizens). More specifically, the salary of a person working for an international organization within the United States is exempt from U.S. tax under the condition that the person is either not a U.S. citizen, or is a U.S. citizen as well as a citizen of The Philippines. [11] Furthermore, a U.S. citizen working for an international organization in the U.S. must report self-employment income and pay self-employment tax; a U.S. citizen working for an international organization outside of the U.S. does not pay self-employment tax, nor does a green card holder working for an international organization in the U.S. [12]
International organizations (and their employees) enjoying these benefits include the following. [13]
In 1992, when the State of Maryland changed its income tax laws with retroactive effect, several international organizations pointed out that their foreign employees were exempt from income taxes due to the relevant treaty and that, while the IOIA shielded them from federal taxes, this was not the case for state and local taxes. Subsequently, on May 14, 1994, the President signed and brought into force the Agreement on State and Local Taxation of Foreign Employees of Public International Organizations. [106]
A bill called H.R. 3269 was introduced to the 109th United States Congress on July 13, 2005. The bill called for an amendment in the International Organization Immunities Act so the Bank for International Settlements would be recognized as an international organization under the Act. The United States House of Representatives passed the H.R. 3269 bill on December 6, 2005. The Senate referred the bill to the Committee on Foreign Relations; that was the last action taken regarding H.R. 3269. As a result, the bill did not become a law. [107]
In 1983, President Ronald Reagan extended certain benefits to the International Criminal Police Organization(Interpol). Some of these benefits included immunity from lawsuits and prosecution. Likewise in 2009, President Barack Obama granted certain benefits found in the IOIA to Interpol. Conservative bloggers and people such as former Speaker Newt Gingrich did not support the President extending privileges, exemptions, and immunities to Interpol. Conservative bloggers claimed that by increasing the privileges and immunities Interpol received, the President was allowing an international police to run amok without legal restraint. They[ who? ] also believe that it is a plot to allow international courts to arrest and prosecute American officials.[ citation needed ]
Government and Interpol officials claim people are overreacting and are against Interpol receiving privileges, immunities, and exemptions because they do not know how Interpol functions. For example, Interpol does not make arrests (a common misconception) and it does not have a police force. Instead, Interpol shares information and files with the 188 countries it serves. Rachel Billington states that the national police force makes arrests based on national laws. [108]
In 2019, the United States Supreme Court ruled that the IOIA did not grant international organizations absolute immunity. Rather, it ruled that, like foreign governments, international organizations could be sued under federal law for their commercial activities. This was a rejection of longstanding jurisprudence which held that international organizations shared the same expansive sovereign immunity enjoyed by foreign governments in 1945 (when the IOIA was first enacted) even though Congress had placed restrictions on foreign governments' sovereign immunity in subsequent legislation, including the Foreign Sovereign Immunities Act. [109]
The Vienna Convention on Diplomatic Relations of 1961 is an international treaty that defines a framework for diplomatic relations between independent countries. Its aim is to facilitate "the development of friendly relations" among governments through a uniform set of practices and principles; most notably, it codifies the longstanding custom of diplomatic immunity, in which diplomatic missions are granted privileges that enable diplomats to perform their functions without fear of coercion or harassment by the host country. The Vienna Convention is a cornerstone of modern international relations and international law and is almost universally ratified and observed; it is considered one of the most successful legal instruments drafted under the United Nations.
In the United States government, independent agencies are agencies that exist outside the federal executive departments and the Executive Office of the President. In a narrower sense, the term refers only to those independent agencies that, while considered part of the executive branch, have regulatory or rulemaking authority and are insulated from presidential control, usually because the president's power to dismiss the agency head or a member is limited.
According to the United States Government Accountability Office (GAO), there are 1,138 statutory provisions in which marital status is a factor in determining benefits, rights, and privileges. These rights were a key issue in the debate over federal recognition of same-sex marriage. Under the 1996 Defense of Marriage Act (DOMA), the federal government was prohibited from recognizing same-sex couples who were lawfully married under the laws of their state. The conflict between this definition and the Due Process Clause of the Fifth Amendment to the Constitution led the U.S. Supreme Court to rule DOMA unconstitutional on June 26, 2013, in the case of United States v. Windsor. DOMA was finally repealed and replaced by the Respect for Marriage Act on December 13, 2022, which retains the same statutory provisions as DOMA and extends them to interracial and same-sex married couples.
The Federal Insurance Contributions Act is a United States federal payroll tax payable by both employees and employers to fund Social Security and Medicare—federal programs that provide benefits for retirees, people with disabilities, and children of deceased workers.
Parliamentary privilege is a legal immunity enjoyed by members of certain legislatures, in which legislators are granted protection against civil or criminal liability for actions done or statements made in the course of their legislative duties. It is common in countries whose constitutions are based on the Westminster system.
The Hong Kong Economic and Trade Offices (HKETOs) are the trade offices of Hong Kong outside the territory. There are 14 HKETOs outside Hong Kong and China, and seven in China.
Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples include exemption of charitable organizations from property taxes and income taxes, veterans, and certain cross-border or multi-jurisdictional scenarios.
The Federal Unemployment Tax Act is a United States federal law that imposes a federal employer tax used to help fund state workforce agencies. Employers report this tax by filing Internal Revenue Service Form 940 annually. In some cases, employers are required to pay the tax in installments during the tax year.
The Internal Revenue Code of 1986 (IRC), is the domestic portion of federal statutory tax law in the United States. It is codified in statute as Title 26 of the United States Code. The IRC is organized topically into subtitles and sections, covering federal income tax in the United States, payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration. The Code's implementing federal agency is the Internal Revenue Service.
A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code. Such organizations are exempt from some federal income taxes. Sections 503 through 505 set out the requirements for obtaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, corporations, and unions.
The USA PATRIOT Act was passed by the United States Congress in 2001 as a response to the September 11 attacks in 2001. It has ten titles, with the third title written to prevent, detect, and prosecute international money laundering and the financing of terrorism.
The National Defense Authorization Act for Fiscal Year 2008 is a law in the United States signed by President George W. Bush on January 28, 2008. As a bill it was H.R. 4986 in the 110th Congress. The overall purpose of the law is to authorize funding for the defense of the United States and its interests abroad, for military construction, and for national security-related energy programs. In a controversial signing statement, President Bush instructed the executive branch to construe Sections 841, 846, 1079, and 1222 "in a manner consistent with the constitutional authority of the President".
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An international organization, also known as an intergovernmental organization or an international institution, is an organization that is established by a treaty or other type of instrument governed by international law and possesses its own legal personality, such as the United Nations, the Council of Europe, African Union, Mercosur and BRICS. International organizations are composed of primarily member states, but may also include other entities, such as other international organizations, firms, and nongovernmental organizations. Additionally, entities may hold observer status.
The Office of Foreign Missions (OFM) is a component of the United States Department of State to provide services to American diplomatic personnel abroad and foreign diplomats residing in the United States. It was created by the U.S. Congress to help implement the Foreign Missions Act of 1982, which provides the legal foundation for facilitating secure and efficient operations of U.S. missions abroad, and of foreign missions and international organizations in the U.S.; pursuant to the act, the OFM ensures all diplomatic benefits, privileges, and immunities are properly exercised in accordance with federal laws and international agreements.
Freedom of movement under United States law is governed primarily by the Privileges and Immunities Clause of the United States Constitution which states, "The Citizens of each State shall be entitled to all Privileges and Immunities of Citizens in the several States." Since the circuit court ruling in Corfield v. Coryell, 6 Fed. Cas. 546 (1823), freedom of movement has been judicially recognized as a fundamental Constitutional right. In Paul v. Virginia, 75 U.S. 168 (1869), the court defined freedom of movement as "right of free ingress into other States, and egress from them." However, the Supreme Court did not invest the federal government with the authority to protect freedom of movement. Under the "privileges and immunities" clause, this authority was given to the states, a position the court held consistently through the years in cases such as Ward v. Maryland, 79 U.S. 418 (1871), the Slaughter-House Cases, 83 U.S. 36 (1873) and United States v. Harris, 106 U.S. 629 (1883).
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Corporation of Presiding Bishop v. Amos, 483 U.S. 327 (1987), is a United States Supreme Court case in which the court decided that the exemption of religious organizations from the prohibition of religious discrimination in employment in Title VII of the Civil Rights Act is constitutional. Appellee Arthur Frank Mayson worked for 16 years in an organization operated by the Church of Jesus Christ of Latter-day Saints. He was terminated from employment when he "failed to qualify for a temple recommend, that is, a certificate that he is a member of the Church and eligible to attend its temples." He filed suit in district court, arguing that his firing violated discrimination on the basis of religion in Title VII of the Civil Rights Act. The district court agreed. The case was appealed directly to the Supreme Court. The Supreme Court reversed, holding that Title VII's exemption of religious organizations from the prohibition on religious discrimination, even in secular activities, did not violate the First Amendment.