Cross-border Philanthropy
Author : Helmut K. Anheier
Publisher :
Page : 148 pages
File Size : 37,30 MB
Release : 2000
Category : Charitable contributions
ISBN :
Author : Helmut K. Anheier
Publisher :
Page : 148 pages
File Size : 37,30 MB
Release : 2000
Category : Charitable contributions
ISBN :
Author : Ted Hart
Publisher : Charitychannel LLC
Page : 196 pages
File Size : 42,16 MB
Release : 2019-02-07
Category : Business & Economics
ISBN : 9781938077234
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 : RENATE. BUIJZE
Publisher :
Page : pages
File Size : 38,52 MB
Release : 2020
Category :
ISBN : 9789087225858
Author : Naomi J. Schrag
Publisher :
Page : 90 pages
File Size : 45,7 MB
Release : 1996
Category : Nonprofit organizations
ISBN :
Author : Oonagh B. Breen
Publisher :
Page : 32 pages
File Size : 44,42 MB
Release : 2015
Category :
ISBN :
This article examines the legal and policy aspects of the restrictions brought to bear on cross-border philanthropy in both the development aid context and in the context of European cross-border philanthropy and proposes ways in which CSOs can respond. It considers whether foreign foundations should be free to fund their own development priorities when engaged in cross-border philanthropy or whether donors should be required to abide by the policy priorities set by the particular host country or government. It also reviews the extent to which a host country should be able, in the name of good regulation, to control local philanthropic activity supported by foreign foundation funding. Taking account of the policy reasons advanced to justify emerging, increasingly endemic government constraints on NGOs (whether foreign or foreign-supported) active in the area of democracy promotion and rights based advocacy, the paper attempts to unpack the notion of “host country ownership” - its scope and its limitations. This article concludes with a review of whether the balance of rights between country ownership and stakeholder/civil society participation therein has been properly struck, and provides a tentative outline of some of the possible tools open to recalibrate the balance between government and civil society power.
Author : Ineke Alien Koele
Publisher : IBFD
Page : 431 pages
File Size : 40,59 MB
Release : 2007
Category : Charitable uses, trusts, and foundations
ISBN : 9087220219
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
Page : 139 pages
File Size : 31,17 MB
Release : 2021-12-09
Category :
ISBN : 9264334645
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 : Henry Peter
Publisher :
Page : 738 pages
File Size : 16,18 MB
Release : 2021-12
Category : Charities
ISBN : 9780367688288
"The Routledge Handbook on 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 : Clive Cutbill
Publisher : OUP Oxford
Page : 0 pages
File Size : 27,20 MB
Release : 2012-11-15
Category : Law
ISBN : 9780199659258
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 :
Page : 140 pages
File Size : 34,35 MB
Release : 2020-12-21
Category :
ISBN : 9789264631144
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.