Checks of any amount may be made out to “ISM-USA” and sent to:
ISM-USA
PO Box 5073
Berkeley, CA 94705

If you wish to make a tax-deductible donation, please make your checks of $50 or more payable to ISM-USA’s fiscal sponsor: A.J. Muste Memorial Institute, (with “ISM-USA” on the memo line of the check), and send to the same address above.

http://www.ajmuste.org/mustenotes.htm confirms this:

In June, the Muste Institute approved fiscal sponsorship for the International Solidarity Movement's work supporting nonviolent resistance against the Israeli occupation of Palestine. This article is by Patrick O'Connor, an ISM activist based in New York City. For updated information, see the ISM website at www.palsolidarity.org

The International Solidarity Movement (ISM), founded in 2001, is a Palestinian led movement committed to resisting the Israeli occupation of Palestinian land using nonviolent, direct action methods and principles.

Indirect sponsorship of an organization that advocates war tax resistance

The Muste Memorial Institute claims that its grants can be applied only to tax-exempt activities, even if the organizations to which it makes the grants are not tax-exempt. (http://www.ajmuste.org/ajsponsor.html)

Sponsored projects are generally organizations which do not have their own tax-exempt charitable status in the US. Some of these organizations are not directly eligible for tax-exempt status because they carry out or advocate activities which do not meet Internal Revenue Service (IRS) rules for charitable tax-deductions (i.e. tax resistance, draft resistance, civil disobedience, direct action). Others may decide they don't have the time, energy or financial ability to pursue tax-exempt status, or they may feel this status would not be a significant advantage in their work.

The Muste Institute can only direct sponsored grants or contributions to activities which are legal and educational, which do not violate IRS rules and which are within our stated mission.

However, some of the grants seem to support some very questionable activities that are "contrary to public policy," like so-called "war tax resistance." Again per http://www.ajmuste.org/mustenotes.htm

WAR RESISTERS LEAGUE
New York, NY: $2,000*
This grant goes for the DMZ Network, a project of WRL's Youth & Counter Recruitment Program, providing resources, training and other assistance to build the capacity of local youth organizers around the US to effectively challenge military recruitment. http://www.warresisters.org/

Resisting war taxes is really very simple — don’t pay all the tax due on your annual Federal income tax form, or don’t pay the Federal excise tax on telephone bills, or both.

Summarized below are a few war tax resistance methods. Detailed descriptions can be found in WRL’s War Tax Resistance: A Guide to Withholding Your Support from the Military and through war tax counselors. Contact the National War Tax Resistance Coordinating Committee (NWTRCC) for counselors in your area. The probability of collection or prosecution varies among the methods; all — except #4 — are illegal. Serious consideration must be given before embarking on these types of resistance.

1) File and refuse to pay your taxes. This involves filling out an IRS income tax return (e.g., Form 1040) and refusing to pay either a token amount of your taxes (e.g., $1, $9.11, $100), some “military” portion (approximately 1% for nuclear warheads, 4% for the wars in Iraq and Afghanistan, 30% for current military spending, 50% for current and past military spending combined — see WRL’s pie chart for the latest percentages), or the total amount (since a portion of whatever is paid goes largely to the military). Include a letter of explanation with the return.

2) File a blank IRS 1040 income tax return with a note of explanation.

3) Don’t file any Federal income tax returns.

(1) Substantiality Test
Violation of constitutionally valid laws is inconsistent with exemption under IRC 501(c)(3).As a matter of trust law, one of the main sources of the general law
of charity, planned activities that violate laws are not in furtherance of a charitable purpose." A trust cannot be created for a purpose which is illegal. The purpose is illegal ...if the trust tends to induce the commission of crime or if the accomplishment of the purpose is otherwise against public policy....
 
(4) Planning Illegal Acts
Not only is the actual conduct of illegal activities inconsistent with exemption, but the planning and sponsoring of such activities are also incompatible with charity and social welfare. Rev.Rul.75-384 holds that an organization formed to promote world peace that planned and sponsored protest demonstrations at which members were urged to commit acts of civil disobedience did not qualify for IRC 501(c)(3) or  (4) exemption. G.C.M.36153, dated January 31, 1975, states that because planning and sponsoring illegal acts are in themselves inconsistent with charity and social welfare it is not necessary to determine whether illegal acts were, in fact, committed in connection with the resulting demonstrations or whether such a determination can be made prior to conviction of an accused. However, it is necessary to establish that the planning and sponsorship are attributable to the organization, if exemption is to be denied or revoked on this ground.

COMMITTEE FOR THE RESCUE AND DEVELOPMENT OF VIEQUES
Vieques, Puerto Rico: $2,000
Through education and civil disobedience, the Committee works to put an end to the US Navy's training exercises on the Puerto Rican island of Vieques, and to pressure for demilitarization and cleanup of the island. This grant goes for educational work related to a new nonviolent resistance campaign, "Ocupando Territorio Ocupado" (Occupying Occupied Territory), which seeks to establish a permanent peace presence on the bombing range of Camp Garcia. www.prorescatevieques.org

PEACE ACTION NEW MEXICO
Santa Fe, NM: $1,500
Peace Action New Mexico was founded in July of 1998 as an affiliate of the national Peace Action. This grant goes for educational materials in connection with the local group's annual events marking the anniversaries of the 1945 US atomic bombing of Hiroshima and Nagasaki. This year Peace Action New Mexico organized a rally in Santa Fe on August 6 and a civil disobedience action at Los Alamos National Laboratory (LANL) on August 9. The accompanying leaflets and factsheets focused on building public opinion against LANL's production and stockpiling of components for nuclear weapons, and against LANL's plans to build a biological weapons research laboratory.

CORPORACION JORGE ARTEL Cartagena, Colombia: $2,000. The Jorge Artel Corporation is a non-profit grassroots organization based in the African-descended communities on Colombia’s Atlantic coast. This grant goes for the Civil Disobedience Training and Education Project, carrying out workshops and producing educational materials about the importance of civil disobedience as a form of nonviolent resistance to oppression. The Muste Institute has also agreed to act as fiscal sponsor for the Corporacion Jorge Artel.

In September the Muste Institute provided a $1,500 grant to the St. Louis, Missouri-based Catholic Action Network for Social Justice for their "Instead of War" campaign (see New Grants, below). The campaign is described below by co-coordinator Jenny Truax.
...In the third stage of this campaign, CAN/CTSA assisted in organizing an October 1st nonviolent direct action outside the main gate of the Boeing Missile Plant, just outside of St. Louis. CAN assisted with nonviolent direct action training sessions for participants in this action, as well as logistical and organizational support. Boeing's $500 million contract to produce additional JDAMs (Joint Direct Attack Munitions), is due in October 2002, and the Boeing Plant is currently producing 1,500 JDAMs a month in round-the-clock shifts. The JDAM was one of the most heavily-used munitions during the war in Afghanistan, and current stockpiles must be replenished before any attack on Iraq begins. In addition to disseminating information about these particular weapons, one coalition member, the St. Louis Economic Conversion Project, has provided statistics about the economic consequences of a possible war with Iraq. Thirty-six people were arrested for civil disobedience in blocking delivery trucks at Boeing's main gate, and the action attracted over 180 participants and national news coverage.