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Vol 23 No 5 May/June 2018

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International Charitable Giving: Basic Work

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ISBN13: 9781859660720
ISBN: 185966072X
Published: November 1994
Publisher: Kluwer Law International
Format: looseleaf / ring bound
Price: £168.00

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.

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Part 1 Recipients of charitable gifts: establishment of the recipient entity; permissible activities by the entity; governmental regulation after initial legislation; taxation of charitable organizations; differences at different levels of government.
Part 2 Donors of charitable gifts: nature of the donor; form and proof of tax benefit; amount of tax benefit to the donor; transborder charitable giving; differences at different levels of government.