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.
International Charitable Giving
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.
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.
The Routledge Handbook of Taxation and Philanthropy
Author: Henry Peter
Publisher:
ISBN: 9780367688288
Category : Charities
Languages : en
Pages : 738
Book Description
"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"--
Publisher:
ISBN: 9780367688288
Category : Charities
Languages : en
Pages : 738
Book Description
"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"--
Charitable Giving and Tax Policy
Author: Gabrielle Fack
Publisher: Oxford University Press
ISBN: 0198723660
Category : Business & Economics
Languages : en
Pages : 163
Book Description
A comparative and historical analysis of tax policies towards charitable giving in different countries that considers whether public policies actually boost private philanthropy.
Publisher: Oxford University Press
ISBN: 0198723660
Category : Business & Economics
Languages : en
Pages : 163
Book Description
A comparative and historical analysis of tax policies towards charitable giving in different countries that considers whether public policies actually boost private philanthropy.
Beyond Charity
Author: Eric John Abrahamson
Publisher:
ISBN: 9780979638923
Category : Charities
Languages : en
Pages : 301
Book Description
Publisher:
ISBN: 9780979638923
Category : Charities
Languages : en
Pages : 301
Book Description
Giving USA 2018
Author: Giving USA Foundation
Publisher:
ISBN: 9780978619985
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9780978619985
Category :
Languages : en
Pages :
Book Description
U.S. Tax Guide for Aliens
Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
Book Description
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
Book Description
With Charity For All
Author: Ken Stern
Publisher: Anchor
ISBN: 0307743810
Category : Business & Economics
Languages : en
Pages : 274
Book Description
Each year, the average American household donates almost $2700 to charity. Yet, most donors know little about the American charitable sector and the nonprofit organizations they support. In With Charity For All, former NPR CEO Ken Stern exposes a field that few know: 1.1 million organizations, 10% of the national workforce, and $1.5 trillion in annual revenues. He chronicles the many flaws in the charity system, from tax-exempt charities such as bowl games, roller derby leagues, and beer festivals, to charitable hospitals that pay their executives into the millions, to--worst of all--organizations that raise millions of dollars without ever cracking the problem they have pledged to solve. With Charity For All provides an unflinching look at the philathropic sector but also offers an inspiring prescription for individual giving and widespread reform.
Publisher: Anchor
ISBN: 0307743810
Category : Business & Economics
Languages : en
Pages : 274
Book Description
Each year, the average American household donates almost $2700 to charity. Yet, most donors know little about the American charitable sector and the nonprofit organizations they support. In With Charity For All, former NPR CEO Ken Stern exposes a field that few know: 1.1 million organizations, 10% of the national workforce, and $1.5 trillion in annual revenues. He chronicles the many flaws in the charity system, from tax-exempt charities such as bowl games, roller derby leagues, and beer festivals, to charitable hospitals that pay their executives into the millions, to--worst of all--organizations that raise millions of dollars without ever cracking the problem they have pledged to solve. With Charity For All provides an unflinching look at the philathropic sector but also offers an inspiring prescription for individual giving and widespread reform.
In Defence of Philanthropy
Author: Beth Breeze
Publisher:
ISBN: 9781788212618
Category : Charities
Languages : en
Pages : 0
Book Description
Running down "do-gooders" has become a popular pastime in recent years. Lampooning, criticizing and even attacking philanthropists for their charitable activities has become sport for journalists and academics alike. Big donors have been subjected to specific vilification as their acts are characterized as a means to self-aggrandisement or tax evasion. Yet, it is widely acknowledged that philanthropy has played a critical role in both developed and developing societies from the establishment of Carnegie Libraries in Victorian England to the global health interventions of the Gates Foundation. Arguably, without philanthropists - big or small - society would be greatly impoverished and projects beyond the scope of government and the market would never receive funding. In an impassioned defence of the role of philanthropy in society, Beth Breeze tackles the main critiques levelled at philanthropy and questions the rationale for undermining, disparaging and trivialising philanthropic acts. She contends that although it might be flawed, philanthropy is a sector that ought to be celebrated and championed so that an abundance of causes and interests can flourish.
Publisher:
ISBN: 9781788212618
Category : Charities
Languages : en
Pages : 0
Book Description
Running down "do-gooders" has become a popular pastime in recent years. Lampooning, criticizing and even attacking philanthropists for their charitable activities has become sport for journalists and academics alike. Big donors have been subjected to specific vilification as their acts are characterized as a means to self-aggrandisement or tax evasion. Yet, it is widely acknowledged that philanthropy has played a critical role in both developed and developing societies from the establishment of Carnegie Libraries in Victorian England to the global health interventions of the Gates Foundation. Arguably, without philanthropists - big or small - society would be greatly impoverished and projects beyond the scope of government and the market would never receive funding. In an impassioned defence of the role of philanthropy in society, Beth Breeze tackles the main critiques levelled at philanthropy and questions the rationale for undermining, disparaging and trivialising philanthropic acts. She contends that although it might be flawed, philanthropy is a sector that ought to be celebrated and championed so that an abundance of causes and interests can flourish.
Charity Crossing Borders
Author: Sabine Heidenbauer
Publisher: Kluwer Law International B.V.
ISBN: 9041139524
Category : Law
Languages : en
Pages : 330
Book Description
Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality.
Publisher: Kluwer Law International B.V.
ISBN: 9041139524
Category : Law
Languages : en
Pages : 330
Book Description
Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality.
Cross-border Philanthropy
Author: Helmut K. Anheier
Publisher:
ISBN:
Category : Charitable contributions
Languages : en
Pages : 148
Book Description
Publisher:
ISBN:
Category : Charitable contributions
Languages : en
Pages : 148
Book Description