International Taxation of Philanthropy PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download International Taxation of Philanthropy PDF full book. Access full book title International Taxation of Philanthropy by Ineke Alien Koele. Download full books in PDF and EPUB format.
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: 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: 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: OECD Publisher: OECD Publishing ISBN: 9264406190 Category : Languages : en Pages : 141
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.
Author: R. Buijze Publisher: ISBN: 9789087225865 Category : Languages : en Pages : 405
Book Description
Attracting gifts from private donors is vital for many public benefit organizations, like arts organizations, as the income they generate from other sources is too limited to finance their activities. In order to stimulate individuals to give to arts organizations and other causes active for the public benefit, governments use tax incentives. In many countries, gifts to public benefit organizations qualify for tax incentives for donors' personal income taxes. When donations cross borders, these tax incentives do not always apply. This hinders public benefit organizations' ability to raise funds internationally. Several solutions exist to make international donations possible with the benefit of a tax incentive. These solutions can be public solutions (e.g. tax treaties) or private initiatives making use of public solutions (e.g. foreign friends organizations and intermediary charities). This research evaluates the solutions to cross-border charitable giving from the perspective of arts organizations, making use of both legal doctrinal research and empirical research methods, in order to identify best practices. Based on literature and interviews with fundraisers and directors of arts organizations, an assessment framework is developed to test the different solutions and to determine which solution is optimal from the perspective of arts organizations.
Author: Joseph Emerson Miller (Jr.) Publisher: ISBN: 9780985815639 Category : Charitable uses, trusts, and foundations Languages : en Pages : 152
Book Description
The book explains the legal framework of philanthropy in the U.S., with particular emphasis on the rules for giving to domestic versus foreign entities. Chapter One gives a brief overview of the philanthropic sector in the United States. Chapter Two provides a detailed analysis of the legal framework that affects philanthropy in the U.S., in particular the requirements under US Code Sec. 501(c)(3), as well as other relevant laws, including those on private foundations. A subchapter explains the deductibility of charitable gifts by individuals and corporations. Chapter Three elaborates on the issues related to international philanthropic giving by U.S. taxpayers. Chapter Four discusses policy matters connected to the regulation of U.S. international philanthropy. Chapter Five argues for the promotion of a "learning driven" international engagement of American philanthropists. Last but not least, Chapter Six provides proposals for legal reform in the U.S. to encourage learning-driven international philanthropy. In addition to these main parts, the book contains a table of contents, conclusions, an extensive bibliography, as well as an index.
Author: Randall G. Holcombe Publisher: Routledge ISBN: 1351326945 Category : Business & Economics Languages : en Pages : 446
Book Description
Tax-exempt foundations grew substantially in the twentieth century, both in their financial importance and in the scope of their activities. This challenging book examines the economic, cultural, and intellectual implications of tax-exempt organizations. How do various tax laws influence foundations and what types of ideas do foundations produce? How do the activities of foundations relate to the interests and intentions of their founders? Does the economic management of foundation assets serve the public good, or would such assets be better employed through the private sector? Writing Off Ideas examines these and related questions primarily by looking at specific examples as well as the overall impact of foundation practices economically and socially.
Author: Thomas St. G. Bissell Publisher: ISBN: 9781617468087 Category : Charitable uses, trusts, and foundations Languages : en Pages :
Book Description
"... discusses the U.S. federal tax issues that apply in three principal situations: (i) the extent to which a charitable contribution made by an individual or corporation may have the effect of reducing the donor's U.S. income tax, estate tax, and/or gift tax; (ii) U.S. taxes (primarily excise taxes) that may be imposed on a U.S. or foreign charitable organization with respect to its day-to-day operations; and (iii) U.S. taxes (both income taxes and excise taxes) that may be imposed on a U.S. or foreign charity with respect to income that it may realize from its investments"--Portfolio description.
Author: Gabrielle Fack Publisher: Oxford University Press ISBN: 0198723660 Category : Business & Economics Languages : en Pages : 163
Book Description
Over the past couple of decades, differentials in the level of private contributions to charitable organizations have become a central matter of public policy. Because private charitable contributions finance many socially valuable activities (for example, education and the arts), many governments have tried to boost private philanthropy through various active policy interventions. Furthermore, the temptation to rely on private contributions to finance the provision of public goods has increased substantially in recent years as fiscal constraints have become tighter. Yet there is little robust quantitative evidence regarding the differentials in private charitable giving across countries, and more importantly very little consensus on why these differentials may exist. This volume provides an original, comparative, and historical analysis of charitable giving and of tax policies towards private philanthropy across different countries. It sheds new light on the determinants of private philanthropy and offers interesting practical insights for improving tax policies towards charitable giving.
Author: Thomas St. G. Bissell Publisher: ISBN: 9781633594234 Category : Charitable uses, trusts, and foundations Languages : en Pages : 0
Book Description
" ... discusses the U.S. federal tax issues that apply in three principal situations: (i) the extent to which a charitable contribution made by an individual or corporation may have the effect of reducing the donor's U.S. income tax, estate tax, and/or gift tax; (ii) U.S. taxes (primarily excise taxes) that may be imposed on a U.S. or foreign charitable organization with respect to its day-to-day operations; and (iii) U.S. taxes (both income taxes and excise taxes) that may be imposed on a U.S. or foreign charity with respect to income that it may realize from its investments"--Portfolio description.
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: Ineke Alien Koele
Author: Ineke Alien Koele
Author: Henry Peter
Author: OECD
Author: R. Buijze
Author: Joseph Emerson Miller (Jr.)
Author: Randall G. Holcombe
Author: Thomas St. G. Bissell
Author: Gabrielle Fack
Author: Thomas St. G. Bissell
Author: Clive Cutbill