Research Catalog

Title

The tax treatment of NGOs : legal, fiscal, and ethical standards for promoting NGOs and their activities / edited by Paul Bater, Frits Hondius, and Penina Kessler Lieber.

Publication

The Hague ; New York : Kluwer Law International, ©2004.

Items in the Library & Off-site

Details

Additional Authors

• Bater, Paul.
• Hondius, Frits W. (Frits Willem), 1927-
• Lieber, Penina Kessler.

Description

xviii, 355 pages; 25 cm

Summary

"Quite apart from its importance as an in-depth study of a taxation issue of significant social value, The Tax Treatment of NGOs will be of great assistance to NGOs and their supporters and benefactors. It opens the way to more vigorous lobbying power for the NGOs community to influence changes in taxation law and policy. Because this issue promises to soon be one "whose time has come," taxation officials and policymakers cannot afford to ignore this book."--Jacket.

Subject

• Non-governmental organizations > Taxation > Law and legislation
• Nonprofit organizations > Taxation > Law and legislation
• Belastingrecht
• Niet-gouvernementele organisaties
• Niet-commerciële dienstverlening
• Niet-commerciële organisaties
• Normen (bedrijfskunde/techniek)
• Nichtstaatliche Organisation
• Steuerrecht
• Rechtsvergleich

Bibliography (note)

• Includes bibliographical references.

Contents

Foreward / Penina Kessler Lieber -- Preface: an enabling fiscal climate for NGOs; the role of the Europhil Trust / Frits Hodius ; Introduction: international tax issues relating to nonprofit organizations and their supporters / Paul Bater -- pt. I. National and regional perspectives. The reform of charity law in Scotland / Christine R. Barker ; Charity law development in the Commonwealth Caribbean / Trevor A. Carmichael ; An approach to nonprofit accounting: the Spanish case / Juana Fuentes Perdomo ; Status and taxation of representative offices of foreign and international NGOs in Russia / Natalia Bourtseva ; Legal and fiscal treatment of German nonprofit organizations / Klaus Neuhoff ; Taxation of corporate citizenship: an Austrian view / Friedrich Schwank ; Tax treatment of NGOs in the Nordic countries / Jur. Katerina Olsson ; United States tax treatment of nonprofit organizations / Penina Kessler Leiber ; Tax and the non-profit sector: the South African experience / Karen Nelson -- pt. II. International and comparative perspectives. The growing role of civil society organizations in the Third World and government policies towards them / Dorothy M. Guerrero ; Civil society as creators of social capital / Mary King ; Public benefit from a comparative perspective / Wino van Veen ; Theories of the federal income tax exemption for charities; thesis, antithesis and synthesis / Rob Atkinson ; Prerequisites for change / Arthur B.C. Drache ; Tax preferences for non-governmental organisations / Karla Simon & Lee Irish ; Tax privileges of NGOs and their benefactors: a landlocked privilege? / Ineke Koele -- Appendices. 1. Declaration of the Bratislava Round Table ; 2. Declaration of the Barbados Round Table ; 3. European Convention No. 124 on the recognition of the legal personalities of international NGOs ; 4. Draft European Convention on the tax treatment in respect of certain non-profit organisations.

ISBN

• 9041122273
• 9789041122278

LCCN

2003064094

OCLC

• ocm53483545
• 53483545
• SCSB-1331836

Owning Institutions

Princeton University Library