An increasing fraction of donations is channeled through donation intermediaries. These entities serve multiple purposes, one of which seems to be providing donors with greater certainty: that the donation reaches its intended goal, and that the donor may be sure to get a tax benefit. We...

An increasing fraction of donations is channeled through donation intermediaries. These entities serve multiple purposes, one of which seems to be providing donors with greater certainty: that the donation reaches its intended goal, and that the donor may be sure to get a tax benefit. We...

For at least the last decade, governments throughout Europe have been interested in creating new tax incentives for the arts. Tax incentives for films have spread all over Europe, the French example of payment of inheritance tax with works of art has been followed by many European countries and...

Works of art which are imported or supplied by their creator, his successors in title, or a taxable person other than a taxable dealer who acquired the art in one of the ways mentioned above, may be taxed under the reduced VAT rate (Article 12, sub 3c Sixth VAT directive). This tax incentive is...