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

Name(s): 
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.
Aggravated by 
Type 
(F) Fuzzy exceptional problems