Research Handbook on Not-For-Profit Law
Show Less

Research Handbook on Not-For-Profit Law

Edited by Matthew Harding

This Research Handbook provides a comprehensive overview of scholarship on not-for-profit law. The chapters, written by world leading experts, explore key ideas and debates in relation to: theories of the not-for-profit sector, the composition and scope of that sector, not-for-profit organisations and the constitution, the legal conception of charity, the tax treatment of not-for-profit organisations and the regulation of not-for-profits. The book serves to represent not-for-profit law as a field of academic inquiry, and to point the way to future research in that field.
Buy Book in Print
Show Summary Details
You do not have access to this content

Chapter 20: The major tax concessions granted to charities in Australia, New Zealand, England, the United States of America and Hong Kong: what lessons can we learn?

Fiona Martin

Abstract

This chapter examines the tax treatment of charities in Australia, New Zealand, England, the United States and Hong Kong. It demonstrates that across these jurisdictions there are substantial differences of approach to important policy questions, for example, relating to the tax treatment of the unrelated business income of charities. Similarly, deductions for charitable donors are handled differently across the world. The chapter emphasizes the diversity of regulatory structures and frameworks across the jurisdictions under review.

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.


Further information

or login to access all content.