This Article Full Text (OnlineFirst PDF) Alert me when this article is cited Alert me if a correction is posted Services Email this article to a friend Similar articles in this journal Alert me to new issues of the journal Add to Saved Citations Download to citation manager Request Permissions Request Reprints Add to My Marked Citations Google Scholar Articles by Dehne, A. Articles by Parsche, R&u.;d. Social Bookmarking                   What's this?

Taxation of Nonprofit Associations in an International Comparison

^* To whom correspondence should be addressed. E-mail: NAM{at}ifo.de.

	Abstract

The objective of this study is an investigation of tax regulations for nonprofit associations (NPAs) in EU countries, Japan, and the United States. Following a brief description of qualification principles for NPAs, treatment of business units, or liability issues, a particular focus is put on a comparison of regulations concerning the taxation of current profits, inheritance, and gift taxes and the tax treatment of contributions and membership fees. In general, a strong similarity among the examined developed countries can be found for the different aspects considered, but significant differences also exist.

CiteULike    Connotea    Del.icio.us    Digg    Reddit    Technorati    What's this?