Table of Contents
Articles
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
Sangoco
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
Reviews
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
India:
CIT v Sri Gujarathi Mandal | CIT v Nagi Reddi Charity
France:
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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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.