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Author: Ted Hart Publisher: Charitychannel LLC ISBN: 9781938077234 Category : Business & Economics Languages : en Pages : 196
Book Description
This book is for individuals or nonprofits who want to make gifts across international borders. It covers such issues as laws blocking the use of charitable funds to finance organized crime or terrorism, avoiding cooptation of the grantmaking process for fraud or personal gain, and applicable laws in the foreign countries that receive grants.
Author: Henry Peter Publisher: Routledge ISBN: 1000514242 Category : Business & Economics Languages : en Pages : 759
Book Description
The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.
Author: Ineke Alien Koele Publisher: IBFD ISBN: 9087220219 Category : Charitable uses, trusts, and foundations Languages : en Pages : 431
Book Description
Non-profit organizations are increasingly subjected to the forces of globalization. Although this should not come as a surprise, it is curious to note that the taxation of international philanthropy is an area where discrimination as to residence is still very obvious. Whereas domestic philanthropic flows of money enjoy substantial tax privileges throughout the democratic western world, these privileges often do not apply in situations where borders are crossed. In recent years, the importance of support from charities and social investments has increased substantially, but cross-border philanthropy still remains hampered by numerous tax issues. By comparing the relevant legal and tax systems in selected countries, and by taking into account other legal developments relevant to international philanthropy, the author attempts to find a common approach to solve the tax obstacles of international philanthropy. The book begins by defining the scope of the study including the concept of "landlock", political philosophies substantiating tax relief for philanthropic organizations and an analysis of bilateral treaties. This is followed by a comprehensive and comparative overview of the approach taken in three legal and tax systems regarding international philanthropy, i.e. Germany, the Netherlands and the United States. The work also examines whether EU law allows states (within and without the European Union) to maintain "landlocked" tax positions and, if so, under what type of conditions this may be permitted. The book concludes with a proposal of a new paradigm of non-discriminating treatment of philanthropy by examining ways to abolish landlocks.
Author: OECD Publisher: OECD Publishing ISBN: 9264334645 Category : Languages : en Pages : 139
Book Description
This second edition of Private Philanthropy for Development aims to meet the growing demand for open, reliable and comparable data on philanthropic giving. Compared to the first edition, it collected more data from large foundations and other organisations based in developing countries to have a more comprehensive understanding of cross-border financing and domestic giving.
Author: Collectif Publisher: OECD ISBN: 9264300155 Category : Business & Economics Languages : en Pages : 130
Book Description
Philanthropy’s role in advancing sustainable development attracts a lot of attention. This report calls into question long-held assumptions about the volume, nature and potential of foundations’ engagement in developing countries, and the role they can play to support the SDGs. It presents ground-breaking data and analysis that capture previously non-existent global and comparable quantitative and qualitative data on how foundations support development. The report examines philanthropic resource flows for development purposes, as well as foundations’ priorities, practices and partnering behaviours. It presents fresh perspectives and action-oriented recommendations to optimise philanthropy’s role in support of sustainable development. This report offers practical insights for government policy makers and decision makers in civil society organisations, social enterprises and foundations. It results from close co-operation between the OECD Development Centre’s Network of Foundations Working for Development (netFWD) and the OECD Development Co-operation Directorate.
Author: Penelope Cagney Publisher: John Wiley & Sons ISBN: 1118417267 Category : Business & Economics Languages : en Pages : 269
Book Description
A practical guide to the challenges and successes of global fundraising, written by an international team of highly respected philanthropy professionals and edited by two of the leading nonprofit thinkers, Global Fundraising is the first book to genuinely offer a global overview of philanthropy with an internationalist perspective. As the world becomes more interdependent, and economies struggle, global philanthropy continues to increase. More than that, nonprofits are taking up roles that have traditionally been filled by the government—including social welfare, healthcare, and human rights. Global Fundraising provides complete coverage of the implications of this growth for nonprofit culture and how it drives changes in fundraising practices. Organized into thematic chapters—a mixture of geographic and topical issues—it places North American philanthropy in a wider context It features a companion website with a variety of online tools and materials The book includes contributions by international leading experts Matt Ide, Mair Bosworth, Usha Menon, Anup Tiwari, Paula Guillet de Monthoux, Angela Cluff, Norma Galafassi, Mike Muchilwa, Tariq Cheema, Lu Bo and Nan Fang, Masataka Uo, Chris Carnie, Sean Triner, Andrea McManus, Marcelo Inniarra, Ashley Baldwin, Rebecca Mauger, YoungWoo Choi, R.F. Shangraw, Jr., Sudeshna Mukherjee, and Anca Zaharia. The book skillfully tracks how the world of fundraising is changing rapidly due to a number of factors including: continuing growth of great wealth; non-profit innovation emerging everywhere; growth of indigenous NGOs; increased professionalism in fundraising; and the value and role of new and social technologies. Written by a team of philanthropy leaders, Global Fundraising offers timely coverage of fundraising around the world. A must-have for INGO leaders and anyone, anywhere, interested in the future of philanthropy and effective fundraising practices.
Author: Clive Cutbill Publisher: ISBN: 9780191653698 Category : Languages : en Pages : 529
Book Description
An invaluable resource for all those involved in cross-border philanthropy, International Charitable Giving offers a comprehensive picture of the issues relevant to charitable giving worldwide. Alongside a thorough overview, the book provides detailed analysis of the interaction between a number of significant legal systems.
Author: Oecd Publisher: ISBN: 9789264631144 Category : Languages : en Pages : 140
Book Description
This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first examines the various arguments for and against the provision of preferential tax treatment for philanthropy. It then reviews the tax treatment of philanthropic entities and giving in the 40 participating countries, in both a domestic and cross-border context. Drawing on this analysis, the report then highlights a range of potential tax policy options for countries to consider.