EFC study published on tax treatment of foundations internationally
07 September 2011
The EFC (European Foundation Centre) have published a new study entitled 'Comparative Highlights of Foundation Laws'. It addresses core
topics such as: the purposes and types of activities foundations can
pursue, their governance structures and the tax treatment of both
foundations and donors. It also provides an overview of the current
operating environment for foundations across 30 countries in an
accessible and comparative format.
The charts capture the diversity of
the national legislative frameworks, reflecting the rich and varied
history of the foundation across the countries surveyed, but they also
highlight some clear transnational trends in foundation laws. Although it refers mainly to foundations, the tax and legal parts are applicable for many non-profit organisations.
The report can be dowloaded from the Fundraising Ireland Member Download Area or here on the EFC website
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