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International Taxation Of Philanthropy
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Book Synopsis International Taxation of Philanthropy by : Ineke Alien Koele
Download or read book International Taxation of Philanthropy written by Ineke Alien Koele and published by IBFD. This book was released on 2007 with total page 431 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The Routledge Handbook of Taxation and Philanthropy by : Henry Peter
Download or read book The Routledge Handbook of Taxation and Philanthropy written by Henry Peter and published by Routledge. This book was released on 2021-12-24 with total page 759 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Tackling the International Tax Barriers to Cross-border Charitable Giving : Philanthropy for the Arts in the Era of Globalization by : R. Buijze
Download or read book Tackling the International Tax Barriers to Cross-border Charitable Giving : Philanthropy for the Arts in the Era of Globalization written by R. Buijze and published by . This book was released on 2020 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: Attracting gifts from private donors is vital for many public benefit organizations, like arts organizations, as the income they generate from other sources is too limited to finance their activities. In order to stimulate individuals to give to arts organizations and other causes active for the public benefit, governments use tax incentives. In many countries, gifts to public benefit organizations qualify for tax incentives for donors' personal income taxes. When donations cross borders, these tax incentives do not always apply. This hinders public benefit organizations' ability to raise funds internationally. Several solutions exist to make international donations possible with the benefit of a tax incentive. These solutions can be public solutions (e.g. tax treaties) or private initiatives making use of public solutions (e.g. foreign friends organizations and intermediary charities). This research evaluates the solutions to cross-border charitable giving from the perspective of arts organizations, making use of both legal doctrinal research and empirical research methods, in order to identify best practices. Based on literature and interviews with fundraisers and directors of arts organizations, an assessment framework is developed to test the different solutions and to determine which solution is optimal from the perspective of arts organizations.
Book Synopsis Changing Our Approach to Changing the World by : Joseph Emerson Miller (Jr.)
Download or read book Changing Our Approach to Changing the World written by Joseph Emerson Miller (Jr.) and published by . This book was released on 2013-11 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Strategies for Tax-Efficient Global Philanthropy by : Paula M. Jones
Download or read book Strategies for Tax-Efficient Global Philanthropy written by Paula M. Jones and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The current income tax laws do not permit an income tax deduction for contributions to foreign charities. But there are several options for charitably motivated clients to support foreign causes in a tax-efficient manner. These options include the possibility of a tax treaty between the United States and the country in which the charity is formed allowing a charitable deduction. Also, the allowance of a charitable deduction by the estate of a decedent for donations made to foreign charities is mentioned. Charitable entities already in existence formed in the United States, yet doing work in foreign countries is another option for those clients who do not wish to be closely involved with the ultimate charitable recipient. But for those clients who wish to maintain close control over the use of their donation and choice of the ultimate charitable recipient, they can first form their own charitable entity in the United States. The donor would then make donations to the U.S. charity and have the U.S. charity make donations to the foreign charity. The donor must make sure the U.S. charity closely conforms to the charitable qualification requirements of the Internal Revenue Code for the donation to be deductible for income tax purposes. They must also ensure the manner in which donations are made to foreign charities cannot be dictated by any foreign organization. Illustrations of those U.S. entities that met these requirements and those that did not are detailed in the article. The article's practical applications include the forms and filing requirements for creating a U.S. charity.
Book Synopsis A Practical Guide to International Philanthropy by : Jonathon R. Moore
Download or read book A Practical Guide to International Philanthropy written by Jonathon R. Moore and published by Cambridge University Press. This book was released on 2010 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addresses the issues faced by philanthropists seeking to engage in international charitable activities and offers alternative approaches to traditional US-based foundations.
Book Synopsis Charitable Giving and Tax Policy by : Gabrielle Fack
Download or read book Charitable Giving and Tax Policy written by Gabrielle Fack and published by Oxford University Press. This book was released on 2016-09-01 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past couple of decades, differentials in the level of private contributions to charitable organizations have become a central matter of public policy. Because private charitable contributions finance many socially valuable activities (for example, education and the arts), many governments have tried to boost private philanthropy through various active policy interventions. Furthermore, the temptation to rely on private contributions to finance the provision of public goods has increased substantially in recent years as fiscal constraints have become tighter. Yet there is little robust quantitative evidence regarding the differentials in private charitable giving across countries, and more importantly very little consensus on why these differentials may exist. This volume provides an original, comparative, and historical analysis of charitable giving and of tax policies towards private philanthropy across different countries. It sheds new light on the determinants of private philanthropy and offers interesting practical insights for improving tax policies towards charitable giving.
Book Synopsis United States International Tax Aspects of Charitable Giving and Charitable Operations by : Thomas St. G. Bissell
Download or read book United States International Tax Aspects of Charitable Giving and Charitable Operations written by Thomas St. G. Bissell and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "... discusses the U.S. federal tax issues that apply in three principal situations: (i) the extent to which a charitable contribution made by an individual or corporation may have the effect of reducing the donor's U.S. income tax, estate tax, and/or gift tax; (ii) U.S. taxes (primarily excise taxes) that may be imposed on a U.S. or foreign charitable organization with respect to its day-to-day operations; and (iii) U.S. taxes (both income taxes and excise taxes) that may be imposed on a U.S. or foreign charity with respect to income that it may realize from its investments"--Portfolio description.
Book Synopsis U.S. International Tax Aspects of Charitable Giving and Charitable Operations by : Thomas St. G. Bissell
Download or read book U.S. International Tax Aspects of Charitable Giving and Charitable Operations written by Thomas St. G. Bissell and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... discusses the U.S. federal tax issues that apply in three principal situations: (i) the extent to which a charitable contribution made by an individual or corporation may have the effect of reducing the donor's U.S. income tax, estate tax, and/or gift tax; (ii) U.S. taxes (primarily excise taxes) that may be imposed on a U.S. or foreign charitable organization with respect to its day-to-day operations; and (iii) U.S. taxes (both income taxes and excise taxes) that may be imposed on a U.S. or foreign charity with respect to income that it may realize from its investments"--Portfolio description.
Book Synopsis Tax Impacts on Philanthropy by : Clarence Douglas Dillon
Download or read book Tax Impacts on Philanthropy written by Clarence Douglas Dillon and published by . This book was released on 1972 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Through a Post-September 11 Looking Glass by : Nina J. Crimm
Download or read book Through a Post-September 11 Looking Glass written by Nina J. Crimm and published by . This book was released on 2008 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: The September 11 catastrophes have presented America with an opportunity to analyze both our nation's continued vulnerabilities and the many factors that contributed to widespread anti-American sentiments abroad that culminated in heinous acts by radical extremists. Thus, the tragedies should catapult this country into a heightened appreciation of the many compelling reasons to enhance economic development abroad while promoting social stewardship globally, both for the inherent worthiness of their good as well as for the improvement of this country's image abroad. Crucial to these invaluable goals, and as one foreign policy ingredient, our government should develop a global philanthropic policy that encourages greater financial participation by America's citizens, corporations, and nonprofit organizations. To promote global philanthropy today, international considerations must become central in the design of our tax laws and tax policy. The government's lawmakers and policy-makers must understand the impact that their design has on our donors, on global philanthropic vehicles, and, consequently, on the types of decisions that the boards of trustees, program officers, and legal counsel of those philanthropic vehicles must make. Congress and the administration must analyze the federal tax structures under which global philanthropy operates and, because of the importance.
Book Synopsis Handbook of International Philanthropy by : Jane Peebles
Download or read book Handbook of International Philanthropy written by Jane Peebles and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Author Jane Peebles, a specialist in the field of charitable gift and estate planning, has transformed her years of experience into an easy-to-read technical road map designed to help attorneys, development and planned giving officers, trust officers, accountants, and investment advisors in their work with resident and nonresident aliens to plan charitable gifts for foreign charities or for U.S. charities for use in other countries.
Book Synopsis International Charitable Giving by : Carole Shelbourn George
Download or read book International Charitable Giving written by Carole Shelbourn George and published by Kluwer Law International. This book was released on 1994-01-01 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: The philanthropic sector in international contexts is increasing in importance. The ability of donors from several nations to jointly finance international charitable programs requires knowledge of the tax deduction treatment of transnational donations. The developments in this area have given rise to the need among practitioners for a single-source guide with information on the functioning of voluntary organisations & revenue structures supporting this sector. International Charitable Giving: Laws & Taxation offers a survey of the laws, regulations, & policies describing the characteristics of exempt organisations & their activities in more than 50 countries. It includes information related to government regulation of exempt organisations & tax treatment of the donations they receive. In setting out this information, International Charitable Giving: Laws & Taxation also contributes to an understanding of exempt organisations' position within the overall social scheme of a country. Tax lawyers, in-house counsel, & human rights groups will appreciate the usefulness & practicality of this guide. By putting all of the key topical information in a single, updatable resource, International Charitable Giving: Laws & Taxation streamlines the process of obtaining the on-point, governing information in the field.
Book Synopsis Philanthropy for the Arts in the Era of Globalisation by : Renate Buijze
Download or read book Philanthropy for the Arts in the Era of Globalisation written by Renate Buijze and published by . This book was released on 2017 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Challenges in Domestic & International Taxation by : Parthasarathi Shome
Download or read book Challenges in Domestic & International Taxation written by Parthasarathi Shome and published by . This book was released on 2018 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Just Giving written by Rob Reich and published by Princeton University Press. This book was released on 2020-05-05 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Philanthropy for the Arts in the Era of Globalisation by : Renate Buijze
Download or read book Philanthropy for the Arts in the Era of Globalisation written by Renate Buijze and published by . This book was released on 2017 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
