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Taxation of Charities in the Netherlands
Hemels, Sigrid - 2014
In the Netherlands, special tax incentives apply for so called ‘public benefit pursuing entities' (hereinafter PBEs …
Persistent link: https://www.econbiz.de/10013066971
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What If Gulbenkian Had Been Persche : Taxing Charitable Giving in Europe
Hemels, Sigrid - 2011
Many EU Member States only grant tax incentives to resident charities. This limits the choice of donors and restricts the free movement of capital. The paper discusses this problem and the action taken by the European Commission, the ECJ (the Stauffer and Persche cases) and private organisations
Persistent link: https://www.econbiz.de/10013118472
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The European Foundation Proposal : An Effective, Efficient and Feasible Solution for Tax Issues Related to Cross Border Charitable Giving and Fundraising?
Hemels, Sigrid - 2012
charitable giving and fundraising within the European Union. The non-applicability of tax incentives is a barrier for cross … border fundraising. A solution for this problem should not only solve it (be effective), but should require a minimum of … application of tax incentives on cross border charitable donations and fundraising in the European Union is described. The …
Persistent link: https://www.econbiz.de/10013107251
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Determining Public Charity Status
Raabe, William A. - 2013
Public charity status brings federal income tax benefits to an exempt entity, and to its potential donors. An … organization can obtain public charity status because of the nature of its organization and operations, or by showing that it is …
Persistent link: https://www.econbiz.de/10013072472
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The Hidden Limits of the Charitable Deduction : An Introduction to Hypersalience
Faulhaber, Lilian V. - 2012
Behavioral economics introduced the concept of salience to law and economics. In the area of tax policy, salience refers to the prominence of taxes in the minds of taxpayers. This article complicates the literature on salience and taxation by introducing the concept of “hypersalience,” which...
Persistent link: https://www.econbiz.de/10013112488
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The Importance of a Participatory Charitable Giving Incentive
Colinvaux, Roger - 2017
Leading tax reform proposals contemplate a charitable deduction claimed by just five percent of taxpayers. Such a limited deduction would fatally undermine the foundations of a giving incentive that has fostered an altruistic and pluralistic society through its broad-based participation and...
Persistent link: https://www.econbiz.de/10012962098
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Fixing Philanthropy : A Vision for Charitable Giving and Reform
Colinvaux, Roger - 2019
Philanthropy means to give for the benefit of others. Unfortunately for philanthropy and civil society, the laws supporting philanthropy are in a state of crisis. More by happenstance than design, the law now caters overwhelmingly to the whims of wealthy donors to the detriment of those in need....
Persistent link: https://www.econbiz.de/10012890408
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A New Definition for Charity?
Tokeley, Kate - 2015
The Report of the Working Party on Charities and Sporting Bodies recommended the establishment of a Commission for Charities in New Zealand, but at the same time concluded that no change should be made to the legal meaning of "charitable". This article is an assessment of these recommendations
Persistent link: https://www.econbiz.de/10013010992
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Keep Charity Charitable
Galle, Brian D. - 2010
This Article responds to recent claims, most prominently by Malani, Posner, and Henderson, that much of the work of the charitable sector should be farmed out to for-profit firms. For-profit firms are said to be more efficient because they can offer higher-powered incentives to cut costs. I...
Persistent link: https://www.econbiz.de/10014199368
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Taxes, Charity, and Hedge Funds : Tax Implications of Charitable Contributions of Leveraged Partnership Interests
Sosner, Nathan; Steblea, Roxana - 2022
capital gains by LPs when they contribute their partnership interests to a charity. We explain how such taxable gains upon … the capital gain tax liability they might incur upon contribution of their fund holdings to a charity …
Persistent link: https://www.econbiz.de/10013309421