The Charitable Tax Exemption
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73 384 Ft (69 890 Ft + 5% VAT)
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73 384 Ft
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Estimated delivery time: In stock at the publisher, but not at Prospero's office. Delivery time approx. 3-5 weeks.
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Product details:
- Edition number 1
- Publisher Routledge
- Date of Publication 13 September 2019
- ISBN 9780367290740
- Binding Hardback
- No. of pages266 pages
- Size 241x152 mm
- Weight 544 g
- Language English 37
Categories
Short description:
This book is a major contribution to the theory of tax law and provides an original "donative" theory that links the charitable tax exemption to the ability of an organization to derive donative support from the community. It is an essential reading for a wide range of lawyers dealing with taxes.
MoreLong description:
The tradition of tax-exempt status for nonprofit "charitable" organizations is well established, and few would argue with the principle. But the tax-exempt sector of the economy is vast and rapidly growing, resulting in the loss of billions of dollars of tax revenue. At the same time, we have no consensus on what purpose the charitable tax exemption serves, let alone agreement on what constitutes a charity. In this important addition to the theory of tax law, Colombo and Hall develop an original "donative" theory that links the charitable tax exemption to the ability of an organization to derive donative support from the community. Their theory not only makes intuitive sense but also receives support from economic, political, and moral theory. Its implications would rationalize the charitable tax exemption, comport with legal precedent, and simplify the administration of the law. The Charitable Tax Exemption is a major contribution to the theory of tax law and should be essential reading for a wide range of lawyers dealing with taxes. It will also be enlightening for anyone involved in the operation of a nonprofit organization
MoreTable of Contents:
Preface -- Conventional Theories of Exemption -- The Charitable Tax Exemption: An Introduction -- The Legal and Theoretical Foundations of Charitable Tax Exemption -- Charitable Trust Law -- Relief of Government Burden -- Community Benefit and the Nonprofit Ethic -- Academic Theories -- The Donative Theory -- Theoretical Foundations of the Donative Theory -- What Counts as a Donation -- Moral Theory -- Evaluating the Donative Theory -- Implementing the Donative Theory -- Effect on Traditional Charities
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The Charitable Tax Exemption
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