This paper proves the existence of global rational structures on spaces of cusp forms of general reductive groups. We identify cases where the constructed rational structures are optimal, which includes the case of GL(n). As an application, we deduce the existence of a natural set of periods attached to cuspidal automorphic representations of GL(n). This has consequences for the arithmetic of special values of L-functions that we discuss in [30,31].In the course of proving our results, we lay the foundations for a general theory of Harish-Chandra modules over arbitrary fields of characteristic 0. In this context, a rational character theory, translation functors and an equivariant theory of cohomological induction are developed. We also study descent problems for Harish-Chandra modules in quadratic extensions, where we obtain a complete theory over number fields.