The International Journal
of Not-for-Profit Law

Volume 1, Issue 3, March 1999

A quarterly publication of the International Center for Not-for-Profit Law

Table of Contents


Creative Uses of Program Related Investments
Milt Cerney

Redes y Redes de Redes
Miguel Angel Itriago Machado and Antonio L. Itriago Machado

The Katz Report - Finally a Reality

Recent Experiences with Re-Registering Foundations in the Czech Republic
Lenka Deverová and Petr Pajas

Canadian Developments
Arthur Drache

Creating an Enabling Environment for Private Philanthropy: the Role of Charity Law in Northern Ireland
Kerry O'Halloran

Establishing New Interactive Forms of Collaboration Between Non-Profit Organizations and Enterprises.- Competitive vs. Collaborative Relationships
Maria Beatriz Parodi Luna

Reflexionando sobre Consolidación de Organizaciones Cúpula de la Sociedad Civil en Venezuela
Charo Méndez


Studies of – and prospects for the revision of the tax laws governing non profit organizations 
By Fondazione Italiano per il Voluntario

Protecting Human Rights Defenders - Analysis of the newly adopted Declaration on Human Rights Defenders
By the Lawyers Committee for Human Rights

Las Asociaciones Civiles en el Derecho Venezolano (Qué son y cómo funcionan)
By Miguel Angel Itriago and Antonio L. Itriago
Reviewed by Caroline L. Newman

Philanthropy and Law in Asia
Edited by Thomas Silk

Case Notes

CIT v Sri Gujarathi Mandal | CIT v Nagi Reddi Charity

Association Eglise de Scientologie
| Albert & others v Association club du chien-guide d'aveugles d'Ile de France

United Kingdom:
Varsani v Jesan | Singh v Bhasin | The Zoological Society of London v Customs & Excise / Dean & Canons of Windsor v Customs & Excise | National Trust v Hoare

United States:
United Cancer Council v Commissioner | In Re Bishop Estate

Country Reports

Asia Pacific:
Regional | Australia | China | New Zealand | Papua New Guinea | the Philippines | Singapore | Vietnam

Central and Eastern Europe:
Albania | Bulgaria | Croatia | Czech Republic | Hungary | Latvia | Lithuania | Macedonia | Romania | Slovakia

Latin America and the Caribbean:
Brazil | Columbia | Falkland Islands/ Malvinas | Peru | Venezuela

Middle East and North Africa:
Regional | Egypt | Kuwait | Morocco

Newly Independent States:
Armenia | Azerbaijan | Belarus | Georgia | Kazakhstan | Kyrgyzstan | Moldova | Russia | Tajikistan | Turkmenistan | Ukraine | Uzbekistan

North America:
Canada | the United States

Sub-Saharan Africa:
Cameroon | Ethiopia | Ghana | South Africa

Western Europe:
Regional | Belgium | France | Germany | Republic of Ireland | Italy | Malta | Sweden | Switzerland | the United Kingdom

Self-Regulation Initiatives

Code of Conduct for NGOs In Ethiopia- A Review Article
Eddie Adiin Yaansah

International Grantmaking

What’s Behind the Foreign Public Charity Equivalence Affidavit?
Betsy Buchalter Adler and Ingrid Mittermaier

International Developments

International Fiscal Association Congress 1999

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Editorial Board

Subscription Information

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Taxation of non-profit organizations
International Fiscal Association Congress 1999
Summary of the conference

Professor dr juris Ole Gjems-Onstad, professor of tax law,
the Norwegian School of Management

The appropriate income tax regime for the taxation of non-profit organizations (NPOs) has been widely debated in various countries for a long time. The issues of tax policy have not been settled. There is no clear consensus as to how NPOs should be taxed, what the appropriate criteria for exemptions should be, and to what extent contributions to NPOs should receive tax benefits. As NPOs in many countries are entering into new fields of activity, partly due to the withdrawal of direct governmental intervention, the discussion is as important, and in many countries as unsettled, as ever.

The International Fiscal Association is the world’s leading organization of tax experts. On October 11, 1999, in Eilat, Israel, approximately 1,000 of its members will discuss the taxation of non-profit organizations for an entire day. Before the conference, IFA, in collaboration with Kluwer, will publish a book containing the 30 national reports submitted to the conference, and a general report written by professor David Gliksberg, Israel. This volume will be of considerable interest also to non-tax professionals interested in the relationship between government and NPOs. The discussion leader on non-profit taxation will be professor dr juris Ole Gjems-Onstad, who is also the author of this brief contribution to IJNL.

What are the issues to be discussed at the Eilat meeting? The subject matter of the proceedings is limited to income taxation. Neither VAT nor excise taxes will be considered. As IFA is an international forum for tax debates, the international aspects of NPO-taxation will be an important part of the discussions at Eilat. The international aspects of NPO taxation are dealt with first as these are the problems where most states have not been able or willing to write explicit solutions into their statutes, regulations or tax treaties. In the next issue, we will publish a longer article presenting in detail the problems to be considered at Eilat.

Copyright 2008 The International Center for Not-for-Profit Law (ICNL)
ISSN: 1556-5157