FATCA, the US law aimed at preventing tax evasion by US taxpayers abroad, requires us to check as of 1 July 2014 whether our customers are potentially taxable in the United States (the US tax authority (IRS) defines a US taxpayer as a US Person). If that is the case, we send the account details of the customer concerned to the Dutch tax authorities. The IRS will then forward the data to the US tax authority. This is laid down in the financial information exchange agreement that the Ministry of Finance has concluded with the United States. So, ING will not pass on your organization's data to the United States.