The International Journal
of Not-for-Profit Law

Volume 3, Issue 1, September 2000

A quarterly 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

Subscription Information

Previous Issues

ICNL Homepage

Council on Foundations
New Website on International Grantmaking

To promote and facilitate international grantmaking, the Council on Foundations, in collaboration with the International Center for Not-for-Profit Law (ICNL), recently launched the United States International Grantmaking (USIG) website, www.usig.org 

A growing number of American foundations are beginning to consider funding activities outside the United States. But US laws governing philanthropy are complex and demanding, and the process of funding cross-border activities can be intimidating for grantmakers. 

"Thank you so much for this website. As a family foundation committed to helping children affected by HIV/AIDS in sub-Saharan Africa, we have found it most helpful."

The Firelight Foundation

The USIG website serves both grantmakers and grantseekers, highlighting pertinent US laws and regulations, outlining the options available for different types of foundation, and providing useful forms along with instructions. In addition, the site offers information about the legal framework for grantmaking in specfic countries. Country notes are currently available for Mexico, Brazil, South Africa and Hungary. The United Kingdom, China, Argentina and Costa Rica will be added soon, with others to follow.

The new website is a result of the Council’s United States Giving Abroad Project, which aims to publicize, explain and simplify US laws and regulations governing cross-border grantmaking. The project steering committee is chaired by Richard Rappleye of the Charles Stewart Mott Foundation and Cornelia Higginson of the American Express Philanthropic Program.

The USIG website is a 'work in progress', with information continually being updated and expanded. It is currently supported by grants from members of the Council on Foundations and offered as a free service to members and non-members alike.

Since 1 May when the site was demonstrated at the Council’s annual conference in Los Angeles, feedback has been encouraging. The Firelight Foundation, for example, recently emailed, 'Thank you so much for this website. As a family foundation committed to helping children affected by HIV/AIDS in sub-Saharan Africa, we have found it most helpful.'

Comments concerning the site are welcomed and can be emailed to usig@cof.org

This column was written by Rob Buchanan, Director, International Programs, Council on Foundations and originally appeared in Alliance.

Tel +1 202 467 0391
Fax +1 202 785 3926
Email buchr@cof.org
Website www.cof.org  

This article originally appeared in Alliance, a publication of the Charities Aid Foundation. For more information on Alliance, please contact Caroline Hartnell at crhartnell@aol.com.  

 

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