Non-Profit and/or foreigner as beneficiary?

[CJS07]

I have a single participant who wants to name a non-profit organization as a beneficiary - is this (1) allowed and (2) a nightmare if the participant does die?

Also, the same participant is interested in naming a foreigner as beneficiary. I believe this is allowed but the death benefit would be taxed according to the tax treaty of the country the foreigner is a resident of - is this correct?

Thanks!