Taxation of Charities

Taxation of Charities
This book offers interesting suggestions for private non-profit alternatives to government intervention.

Why this book?

This book comprises the final reports of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Rotterdam, the Netherlands from 31 May – 2 June 2012.

This book is divided into two parts. Part One comprises thematic reports that follow the general structure of the tax systems of the Member States: (1) Do non-profit organizations (NPOs) benefit from a special tax status? (2) What is the treatment of various categories of income of the NPOs in the income tax system? (3) Are there incentives for gifts and contributions to NPOs? (4) What is the VAT status of NPO activities and supplies to NPOs? (5) What is the impact of inheritance, estate and gift taxes on contributions to NPOs? (6) How are the problems resolved relating to the increasing cross-border transactions with NPOs and the fundamental freedoms in the European Union? There is a final chapter on the project of a common system for the European Foundation. By way of introduction to these “thematic reports” there is a general introductory report on taxing and regulating NPOs that discusses the policy issues, whether a special tax treatment of NPOs is desirable or necessary and, if so, what the scope of this special tax status should be.

In Part Two the national reports of 15 EU Member States and 4 non-EU countries (Norway, Russia, Turkey and Switzerland) are presented. They contain the full documentation on each national tax regime for charities and NPOs that was collected on the basis of a questionnaire. Although the reports are based on the standard questionnaire, some authors have followed their own national tax system, resulting in some variation in the general order of the national reports.

As governments tend to retreat from the area of culture, education and social aid because of the persistence of economic and financial stagnation in Europe, this book offers interesting suggestions for private non-profit alternatives to government intervention.


Sample excerpt, including table of contents

This book is part of the EATLP International Tax Series

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Fabrizio Amatucci, Richard Arvidsson, Andrés Báez, Anouck Biesmans, Mark Bowler Smith, Emmanuel de Crouy-Chanel, Bianca de Kroon, Rik Deblauwe, Eva Erdős, Konstantinos Finokaliotis, Soren Friis Hansen, Ole Gjems-Onstad, Jacob Graff Nielsen, Sigrid Hemels, Heike Jochum, Máté Lakatos, Steffen Lampert, Alicja Majdańska, Peter Melz, Petra Mihályi, Matti Myrsky, João Félix Pinto Nogueira, Huigenia Ostik, José Pedreira, Aikatarini Savvaidou, Madeleine Simonek, Frans Sonneveldt, Edoardo Traversa, Christoph Urtz, Frans Vanistendael, Danil Vinnitskiy, Barbara Vintras, Billur Yalti, Giuseppe Zizzo.