The International Journal
of Not-for-Profit Law

Volume 2, Issue 2, December 1999

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

Table of Contents

Letter from the Editor


Should the Rules Governing Foundations be Placed in a Civil Code?
By Ulrich Drobnig

Strategic Options for Building the Chinese NGO Sector in an Open World
By Li-Qing Zhao

The Regulation by Public Bodies of Charities in Scotland and Northern Ireland
By Dr. Christine R. Barker and Dr. Kerry J. O’Halloran

Legislation for Non-Profit Organizations in the Republic of Moldova [Russian]
By Ilya Trombytsky

Endowments of Foundations Receive Contributions from the State Privatization Fund of the Czech Republic
By Petr Pajas

A Canadian Charity Tribunal: A Proposal for Implementation
By Arthur B.C. Drache, Q.C. with W. Laird Hunter

Case Notes

Asia Pacific:
the Philippines

European Court Cases:
European Court of Human Rights (Turkey)
| European Court of Justice (Belgium)

Newly Independent States: Belarus

South Asia:

Western Europe:

Country Reports

Asia Pacific:
| China | Japan | Korea | New Zealand | the Philippines | Taiwan | Vietnam

Central and Eastern Europe: Regional | Bosnia and Herzegovina | Croatia | Czech Republic | Kosovo | Montenegro | Slovakia

Latin America:
| Chile | Colombia | Uruguay | Venezuela

Middle East and North Africa: Iran | Israel | Palestine

Newly Independent States: Azerbaijan | Belarus | Kazakhstan | Moldova | Turkmenistan | Ukraine | Uzbekistan

North America:
Canada/ the United States

South Asia:

Sub-Saharan Africa:
| South Africa

Western Europe:
France | Germany | the Netherlands | Portugal | Turkey | the United Kingdom

International Developments

Recognition and Protection of NGOs in International Law
By Frits Hondius

NGOs for Transparency and Against Corruption
By The Europhil Trust

International Grantmaking

Grantmaking and Embargoed Countries: An Overview Using Kosovo as a Case Study
By Timothy S. Burgett and Timothy R. Lyman

Dissolution Dos and Don'ts
By Karla W. Simon

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Editorial Board

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Country Reports: North America

Canada/ the United States

Tax Treaty- Guidance Regarding Implementation

The Internal Revenue Service has issued Notice 99-47 with guidance for implementing Art. XXI of the United States-Canada income tax convention. Art. XXI provides for the deduction of cross-border charitable donations and the reciprocal recognition of tax-exempt status for qualified organizations. Notice 99-47 states that the competent authorities of the United States and Canada have entered into a mutual agreement that charitable organizations that have been recognized as tax-exempt in the contracting state where they are organized will automatically receive recognition in the other contracting state without the requirement of undergoing the administrative application procedure in that other state. The notice provides that this reciprocal treatment will apply to US organizations that are recognized by the IRS as tax-exempt under para. 501(c)(3) of the IRC and to Canadian organizations that have been recognized by Revenue Canada as Canadian registered charities.

Charitable organizations that are recognized as tax-exempt in the contracting state where they are organized will be eligible to receive tax-deductible contributions from residents of the other contracting state. In the case of contributions made by US residents, the limitation applicable to donations made to private foundations will apply unless the Canadian registered charity provides the United States with the information necessary to determine that it is not a private foundation. Notice 99-47 also contains the return filing, administrative and compliance requirements that apply under the mutual agreement (Internal Revenue Bulletin, 1999-36 I.R.B. 391, 7 September 1999).


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