Paul Bater, Frits Hondius and Penina Kessler Lieber (eds) Kluwer Law International
The 16 articles in this book seek to provide an overview of the diverse practical and theoretical issues concerning the tax environment of NGOs worldwide. The first section covers a wide range of geographic areas, including Scotland, the Caribbean, Spain, Russia, Germany, Austria, Nordic Region (Sweden, Denmark, Norway and Finland), the USA and South Africa. The second section presents international and comparative perspectives, examining themes such as theories of federal income tax exemption, a survey of available NGO tax preferences, perspectives on public benefit, and the role of NGOs in creating social capital.
Guidelines for Laws Affecting Civic Organizations
Leon Irish et al, Open Society Institute
Intended for all third sector organizations, this book provides a guide to framing laws for the protection of civil society, and covers areas such as fundraising, tax preferences, foreign partnerships and volunteerism. It also gives examples of such laws from several countries. (PDF document available)
Charity Financial Products: A new approach to giving
The Giving Campaign
A summary report on new techniques for encouraging philanthropy, produced by the Giving Campaign, an initiative supported by the voluntary sector and the UK government to increase the amount of money given to UK charities. The report concludes that there is great scope for charity financial products, where the financial services sector provides guidance to those who are willing to donate to charities but lack the knowledge of the fiscal regime to be able to do cost-effectively.
(PDF summary report) (PDF full report)
Lusina probably will be interested in these new publications...
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