International Taxation Of Philanthropy
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International Taxation Of Philanthropy
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Author : Ineke Alien Koele
language : en
Publisher: IBFD
Release Date : 2007
International Taxation Of Philanthropy written by Ineke Alien Koele and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Charitable uses, trusts, and foundations categories.
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.
The Routledge Handbook Of Taxation And Philanthropy
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Author : Henry Peter
language : en
Publisher: Routledge
Release Date : 2021-12-24
The Routledge Handbook Of Taxation And Philanthropy written by Henry Peter and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-12-24 with Business & Economics categories.
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.
Tackling The International Tax Barriers To Cross Border Charitable Giving
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Author : Renate Buijze
language : en
Publisher:
Release Date : 2019
Tackling The International Tax Barriers To Cross Border Charitable Giving written by Renate Buijze and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Oecd Tax Policy Studies Taxation And Philanthropy
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2020-11-26
Oecd Tax Policy Studies Taxation And Philanthropy written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-26 with categories.
This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries.
Changing Our Approach To Changing The World
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Author : Joseph Emerson Miller (Jr.)
language : en
Publisher:
Release Date : 2013-11
Changing Our Approach To Changing The World written by Joseph Emerson Miller (Jr.) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11 with Charitable uses, trusts, and foundations categories.
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.
Challenges In Domestic International Taxation
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Author : Parthasarathi Shome
language : en
Publisher:
Release Date : 2018
Challenges In Domestic International Taxation written by Parthasarathi Shome and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with Double taxation categories.
International Charitable Giving
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Author : Clive Cutbill
language : en
Publisher:
Release Date : 2013
International Charitable Giving written by Clive Cutbill and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
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.
A Practical Guide To International Philanthropy
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Author : Jonathon R. Moore
language : en
Publisher: Cambridge University Press
Release Date : 2009-11-30
A Practical Guide To International Philanthropy written by Jonathon R. Moore and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-11-30 with Law categories.
This book is a practical guide addressing the issues faced by philanthropists seeking to engage in international charitable activities and offers alternative approaches to traditional US-based foundations. A significant portion of the regulatory burdens facing US private foundations derives from tax benefits available to donors under US law. A charitable organization must initially qualify and then be maintained under a complex regulatory regime. If some or all of these tax benefits are either unavailable or not needed, or if the tax advantages are outweighed by the burdens of regulatory compliance, foundations can be established in foreign jurisdictions. Charitable activities can then be operated flexibly and privately outside the constraints of the US regulatory regime. For existing private foundations, this book suggests strategies designed to hedge against ever-increasing and intrusive regulation.
Joint Ventures Involving Tax Exempt Organizations
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Author : Michael I. Sanders
language : en
Publisher: John Wiley & Sons
Release Date : 2013-09-03
Joint Ventures Involving Tax Exempt Organizations written by Michael I. Sanders and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-03 with Business & Economics categories.
A comprehensive, revised, and expanded guide covering tax-exempt organizations engaging in joint ventures Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition examines the liability of, and consequences to, exempt organizations participating in joint ventures with for-profit and other tax-exempt entities. This authoritative guide provides unbridled access to relevant IRC provisions, Treasury regulations, IRS rulings, and pertinent judicial decisions and legislative developments that impact exempt organizations involved in joint ventures. Features in depth analysis of the IRS's requirements for structuring joint ventures to protect a nonprofit's exemption as well as to minimize UBIT Includes sample models, checklists, and numerous citations to Internal Revenue Code sections, Treasury Regulations, case law, and IRS rulings Presents models, guidelines, and suggestions for structuring joint ventures and minimizing the risk of audit Contains detailed coverage of: new Internal Revenue Code requirements impacting charitable hospitals including Section 501(r) and related provisions; university ventures, revised Form 990, with a focus on nonprofits engaged in joint ventures; the IRS's emphasis on good governance practices; international activities by nonprofits; and a comprehensive examination of the New Market Tax Credits and Low Income Housing Tax Credits arena Written by a noted expert in the field, Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition is the most in-depth discussion of this critical topic.
Just Giving
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Author : Rob Reich
language : en
Publisher: Princeton University Press
Release Date : 2020-05-05
Just Giving written by Rob Reich and has been published by Princeton University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-05-05 with Philosophy categories.
The troubling ethics and politics of philanthropy Is philanthropy, by its very nature, a threat to today’s democracy? Though we may laud wealthy individuals who give away their money for society’s benefit, Just Giving shows how such generosity not only isn’t the unassailable good we think it to be but might also undermine democratic values. Big philanthropy is often an exercise of power, the conversion of private assets into public influence. And it is a form of power that is largely unaccountable and lavishly tax-advantaged. Philanthropy currently fails democracy, but Rob Reich argues that it can be redeemed. Just Giving investigates the ethical and political dimensions of philanthropy and considers how giving might better support democratic values and promote justice.