ICNL logo

The International Journal
of Not-for-Profit Law

Volume 3, Issue 1, September 2000

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

Table of Contents

Letter from the Editor

Articles

The Relationship Between the Governmental and Civil Sectors in Hungary
By István Csóka

Tax Incentives for Nonprofit Institutions: Analysis of International Experience
By Ignacio Irarrázaval and Julio Guzmán

The Definition of Religion in Charity Law in the Age of Fundamental Human Rights
By Kathryn Bromley

The Taxation of NPOs in South Africa
By Karen Nelson

The Aarhus Convention and its Practical Impact on NGOs Examples of CEE and NIS Countries
By Czelaw Walek

Negative Freedom of Association: Article 11 of the European Convention for the Protection of Human Rights and Fundamental Freedoms
By Wino Van Veen

Creation of a Special Legal Framework for NGOs [Spanish]
By Maria Beatriz Parodi Luna

Reviews

Charity Law
By Kerry O'Halloran
Reviewed by ICNL Staff

Cross-Border Philanthropy: An Exploratory Study of International Giving in the United Kingdom, United States, Germany and Japan
Edited by Helmut K. Anheier and Regina List
Reviewed by ICNL Staff

Case Notes

Central and Eastern Europe:
Serbia

Latin America and the Caribbean:
Venezuela

Middle East and North Africa:
Egypt

Western Europe:
Negative Freedom of Association: Article 11 of the European Convention for the Protection of Human Rights and Fundamental Freedoms

Country Reports

Asia Pacific:
Australia

Central and Eastern Europe:
Regional
| Bulgaria

Latin America and the Caribbean:
Venezuela

Middle East and North Africa:
Regional

Newly Independent States:
Moldova
| Ukraine

North America:
Canada
| Mexico | the United States

South Asia:
India | Pakistan

Sub-Saharan Africa:
Ethiopia
| South Africa

Western Europe:
Regional | Italy | Turkey

International

International Grantmaking

Program-Related Investments: Domestic and International
By David S. Chernoff

New International Grantmaking Website Unveiled
By Rob Buchanan

Review of a New International Grantmaking Website
By Peter deCourcy Hero

- - - - - - - - - -

Editorial Board

Tax Incentives For Nonprofit Institutions: Analysis of International Experience*  

By Ignacio Irarrázaval and Julio Guzmán

This article analyzes international experience on the question of tax incentives for donations to non-profit institutions, based on a conceptual model which argues that the level of donations depends on a series of economic, social, demographic and cultural variables, including tax incentives. The study considers the legal background of 16 Latin American countries and, in the case of Chile, figures and information on the laws dealing with tax incentives. It also makes a comparative analysis of the quantitative impact of these incentives in developed countries like Canada, United States and Great Britain. It concludes that there has been a significant increase in the use of tax incentives in Chile; however, these incentives are only used for very restricted purposes and are not generally applicable to individuals. Accordingly, the authors propose permitting individuals to use the tax allowances granted by law for making donations for educational purposes, and to widen the field of application to include philanthropic activities in the sectors of health, housing, old age and prevention of drug addiction. It also recommends a series of administrative amendments such as systemizing information on the resources mobilized, establishing intermediation mechanisms for administering donations, and developing the philanthropic institutional framework through systemization mechanisms and global supervision of the sector.

* This article was originally published in Estudios Publicos, 77 (Summer 2000)

 

Copyright © 2012 The International Center for Not-for-Profit Law (ICNL)
ISSN: 1556-5157