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Taxation of Nonprofit Associations in an International Comparison

• Parsche , Rüdiger
• Dehne, Anita
• Friedrich , Peter
• Woon Nam, Chang

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.

Journal

Nonprofit and Voluntary Sector Quarterly

(2008)
vol37 no4 pages709-729

Categories

1. Public Policy, Law, and Ethics  
2. Law and Taxes  
3. Leading and Managing Nonprofits  

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