The Taxation of Non-Profit Organizations

The Taxation of Non-Profit Organizations (KLUWER), 19

41 Pages Posted: 22 Apr 2012 Last revised: 15 Apr 2015

See all articles by David Gliksberg

David Gliksberg

Hebrew University of Jerusalem - Faculty of Law

Date Written: 1999

Abstract

Non-profit organizations are among the central institutions for social, economic, cultural, and political activities in many countries. The importance of these institutions is increasing as they expand. In many countries, the tax system includes special tax regimes applying to the non-profit sector and a tax regime for the donors. The NPO tax regimes include various types of taxes particularly, income tax, corporate tax, value added tax and custom duty. This report focuses exclusively on the income tax regime, and aims to provide a comprehensive review of the main tax issues relating to income tax policy towards the non-profit sector, based on a detailed comparative study of many countries. This comparative research enables the NPO tax discourse to review and to challenge, more scholarly and effectively, the complicated various tax policy issues based on the experience of various countries, both upon theoretical and practical perspectives.

Keywords: Tax, Non-profit Organizations, Income Tax, Corporate Tax, Value Added Tax, Custom Duty, Tax policy

Suggested Citation

Gliksberg, David, The Taxation of Non-Profit Organizations (1999). The Taxation of Non-Profit Organizations (KLUWER), 19. Available at SSRN: https://ssrn.com/abstract=2042819 or http://dx.doi.org/10.2139/ssrn.2042819

David Gliksberg (Contact Author)

Hebrew University of Jerusalem - Faculty of Law ( email )

Mount Scopus
Mount Scopus, IL 91905
Israel

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