Philanthropy Impact

Inspiring philanthropy and social investment across borders, sectors and causes

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Report
Koele Private Client and Charity
This article examines the tax discrimination encountered by philanthropic organizations and donors in regard to international philanthropy and the developments in this regard within the European Union. The author concludes...
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Like the Charity Commission for England and Wales, the Office of the Scottish Charity Regulator (OSCR) is a non-ministerial government department set up to provide a one-door regulatory office which encompasses the functions of registration, monitoring, supervision, investigation, support and...

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In Northern Ireland, as in other countries in the UK, the growing role of charities in public service delivery and the substantial social role played by very large, international charities has led to calls for improved legislation in a country where there is no registration regime for charities...

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A charitable trust can be set up by the simple expedient of making a gift or a legacy that the recipient takes 'on trust', to administer for an officially recognised 'public benefit' purpose.  Charities set up in England and Wales must have purposes which are all exclusively charitable, as...

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The word 'charity' does not describe an entity, but describes the status of an entity which is set up to meet certain defined eleemosynary objectives, and which having a public dimension falls to be regulated under the law and thereby attains certain exemptions from direct taxation. Such an...

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At present, charities are the sole recognised non-profit organisation unrestricted to specific activity (there are separate special exemptions for community organisations and certain sporting bodies).  Charities in Ireland must fall under four main 'heads' of charitable purpose which the Office...

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Greek law recognizes the following forms of non-profit entities:

Union of persons: A union of persons is formed when at least two individuals agree to pursue a lawful common purpose. It may not acquire legal personality.

Association: An association is a non-profit...

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In Germany 'charity', or Gemeinnützigkeit, only has relevance as a legal term in tax law. Under the heading of 'tax-privileged purposes' (steuerbegünstigte Zwecke) the General Fiscal Code (Abgabenordnung or AO) clarifies the concept of charity (Gemeinnützigkeit). In contrast, there are no...

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Three specific legal forms of NPO exist in France – associations, foundations and endowment funds – each of them with their own separate legal framework.

An association can be broadly defined as non-profit making organisation formed via an agreement between two or more...

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