Problem

Inappropriate taxation of not-for-profit and philanthropic charitable organizations

Other Names:
Inappropriate taxation of international non-profit organizations
Nature:
Both national and international non-profit and charitable organizations are confronted by special difficulties. The national tax provisions differ considerably from country and such organizations and their donors may not benefit from tax advantages in foreign countries. In particular, non-resident donors are unable to claim any form of tax reduction, and this state of affairs constitutes a special handicap to the mobilization of resources by such organizations, particularly in response to natural disasters or development problems.
Broader Problems:
Inappropriate taxation
Disparity of national tax systems
Aggravates:
Unethical practices of philanthropic organizations
Strategies:


References:
International Fiscal Association: International Tax Problems of Charities and Other Private Institutions with Similar Tax Treatment
Subject(s):
Social Activity → Organization
Social Activity → Welfare
Commerce → Finance
Commerce → Taxation
Health Care → Care
Related UN Sustainable Development Goals:
GOAL 3: Good Health and Well-beingGOAL 8: Decent Work and Economic GrowthGOAL 12: Responsible Consumption and ProductionGOAL 17: Partnerships to achieve the Goal
Problem Type:
F: Fuzzy exceptional problems
Date of last update
01.01.2000 – 00:00 CET