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This loose-leaf work focuses on the philanthropic sector in international contexts, providing insight into the requirements and regulations within which charities must work, in all major countries. It details the legal and taxation framework of all aspects, from the definition of what a charity is to the setting up of one. The text further outlines the differences in treatment and permitted activities of charities, and the tax deduction treatment of donations.;For each country details are provided for: the requirement for the establishment of an exempt organization; the method by which legal personality is acquired; and how activities of a charitable organization are regulated and what their tax requirement would be.;The tax treatment of donors to charitable organizations is also covered, with a description of the types of gifts permitted and the tax benefits accruing to the donor.