1) Why do community members who are not US citizens need to complete these forms for volunteer work completed outside of the US? The note that this action does not indicate that ICANN is truly aiming to be an international organization.
There is no tax implication for turning in a W8Ben tax form. Foreign persons are subject to U.S. tax rate of 30% when they receive income from the USA, however volunteer work is reimbursement of expenses so we need to separate that fact. In order NOT to pay taxes we need to proof to the IRS that the
person paid is indeed a resident of a foreign country. The only way ICANN can proove to the IRS that the recipient is a foreigner is by having the W-8BEN filled out.
2) Is the request merely a blanket request to all community members?
Yes, in order to proof to the IRS that payments are made to a foreign national, we need the signed W-8BEN.
3) If ICANN requires completion of these forms for all volunteers receiving travel support, a more detailed explanation needs to be given as well as assistance in completing the forms. Many volunteers do not have tax advisors.
The form is straight forward, the individual needs to fill in their name as an individual, include their address and then sign the form.
