The Resource Cross-border charitable and other pro bono contributions : the situations in Europe and the US : annual congress of the International Fiscal Association (IFA) 2012 in Boston

Cross-border charitable and other pro bono contributions : the situations in Europe and the US : annual congress of the International Fiscal Association (IFA) 2012 in Boston

Label
Cross-border charitable and other pro bono contributions : the situations in Europe and the US : annual congress of the International Fiscal Association (IFA) 2012 in Boston
Title
Cross-border charitable and other pro bono contributions : the situations in Europe and the US : annual congress of the International Fiscal Association (IFA) 2012 in Boston
Creator
Subject
Language
eng
Summary
The number and relevance of non-profit organizations (NPOs) are growing significantly. This is true for many European Member States as well as for the USA. With regard to their activities, an increasing number of cross-border situations arise. Income is generated in different countries by fundraising or by pursuing economic aims. Likewise, income is spent in several countries to support public benefit. As many countries grant tax privileges to NPOs and tax incentives to donors, the question of the way in which income of non-resident NPOs should be taxed has to be answered. In addition, the tax deductibility of contributions to such foreign NPOs has to be discussed. The annual congress of the International Fiscal Association (IFA) 2012 in Boston presented a suspenseful seminar on this topic offering the opportunity for intensive debates. This article compares the basics of the tax treatment of NPOs in Europe and the USA in due consideration of these discussions as well as of the lessons learned by the research project recently completed by the European Association of Tax Law Professors (EATLP)
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 40 (2012),
http://library.link/vocab/creatorName
Jochum, H
Language note
English
http://library.link/vocab/subjectName
  • non-profit organization
  • charities, donations to
  • tax incentive
  • deductions
Label
Cross-border charitable and other pro bono contributions : the situations in Europe and the US : annual congress of the International Fiscal Association (IFA) 2012 in Boston
Instantiates
Publication
Label
Cross-border charitable and other pro bono contributions : the situations in Europe and the US : annual congress of the International Fiscal Association (IFA) 2012 in Boston
Publication

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