The tax treatment of NGOs : legal, fiscal, and ethical standards for promoting NGOs and their activities /

Bibliographic Details
Other Authors:	Bater, Paul, Hondius, Frits W. (Frits Willem), 1927-, Lieber, Penina Kessler
Format:	Book
Language:	English
Published:	The Hague ; New York : Kluwer Law International, [2004]
Subjects:	Non-governmental organizations > Taxation. Nonprofit organizations > Taxation > Law and legislation.

Table of 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.