Paul L. Caron

Saturday, November 28, 2020

OECD: Taxation And Philanthropy

OECD, Taxation and Philanthropy (2020) (press release):

OECDThis report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first examines the various arguments for and against the provision of preferential tax treatment for philanthropy. It then reviews the tax treatment of philanthropic entities and giving in the 40 participating countries, in both a domestic and cross-border context. Drawing on this analysis, the report then highlights a range of potential tax policy options for countries to consider.

Executive Summary
1. Introduction
2. The case for providing tax concessions for philanthropy
3. The tax treatment of philanthropic entities
4. The tax treatment of giving
5. The tax treatment of cross-border philanthropy
6. Conclusions and policy options

Bloomberg, Philanthropy and Taxation: OECD Report Details Policy Options

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