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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

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Editorial Board

Cross-Border Philanthropy: An Exploratory Study of International Giving in the United Kingdom, United States, Germany and Japan

By Helmut K. Anheier and Regina List Editors  
Reviewed by ICNL Staff

This new book, a co-publication of the Johns Hopkins University for Civil Society Studies, the Centre for Civil Society at the London School of Economics, and the Charities Aid Foundation, begins the process of exploring the data and information available with respect to cross-border philanthropic flows. It is a very significant and welcome addition to the literature, and the information it contains helps begin a process toward greater understanding of the globalization of philanthropic culture.

In each of the book’s country studies, local authors analyze a variety of issues about cross-border giving. The local authors include Stefan Nahrlich and Annette Zimmer for Germany, Naoto Yamauchi and Motoko Mekata for Japan, Jeremy Kendall, Adleina Comas-Herrera, and Andrew Passey for the United Kingdom, and Regina List for the United States. Special summaries are provided by the editors, and a chart showing legal constraints is also included.

As indicated by the compilation of the information into a chart, one of the issues considered by the authors and editors is whether legal provisions may exist in each country that constrain international giving. With respect to gifts by private donors, only the United States has legal restrictions on giving per se, which the book correctly suggests are bound up with security concerns. However, the tax laws of all four countries constrain private giving across borders because they do not allow tax deductions for charitable gifts to donees outside the jurisdiction (whether by corporations or individuals). As a result, cross-border giving is generally done through entities such as domestic NGOs with international objectives or through foundations engaged in international grantmaking. These are also constrained by legal rules that inhibit their grantmaking, most particularly private foundations in the United States (some efforts to make US private foundation giving easier are profiled elsewhere in this issue).

The book’s approach is to cast the net fairly broadly, and thus the discussions it contains involve not only private giving but also overseas development assistance (ODA) programs. This is important, because it includes government expenditures that are not normally thought of as being “philanthropic.” Although it is clear that it is sometimes difficult to discern whether a particular grantmaker is transferring money that comes from private sources or from public sources (e.g., NOVIB, a Dutch GONGO, which transfers a good deal of Dutch ODA to NGOs internationally, also raises money from the general public and transfers that as well), the inclusion of ODA in the discussion may be confusing to some who see its expenditure as driven by political and strategic motives not ordinarily associated with private philanthropy.

A useful exercise following on this book might be for lawyers and legal policy makers working to provide greater flexibility within domestic tax restrictive regimes to begin systematically exploring new ways to encourage more cross-border private philanthropy. While some efforts are being made along those lines (see the discussion of the Europhil conference in Barbados in this issue), the problems remain. With the global integration of the economic world increasing and with the development of what some are calling “global civil society,” it seems appropriate that more attention should be paid to methods that would assist the globalization of philanthropy. Whether that means breaking down existing domestic borders or developing common charitable zones (as with NAFTA in North America), it seems clear that work remains to be done in this field.

 

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ISSN: 1556-5157