Philanthropy Impact

Inspiring philanthropy and social investment across borders, sectors and causes

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Cross-Border Giving

This section contains information on specific countries in downloadable PDF format. If the country you are particularly interested in has not been included, then please forward your request by email administration@philanthropy-impact.org

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In Germany 'charity', or Gemeinnützigkeit, only has relevance as a legal term in tax law. Under the heading of 'tax-privileged purposes' (steuerbegünstigte Zwecke) the General Fiscal Code (Abgabenordnung or AO) clarifies the concept of charity (Gemeinnützigkeit). In contrast, there are no...

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Three specific legal forms of NPO exist in France – associations, foundations and endowment funds – each of them with their own separate legal framework.

An association can be broadly defined as non-profit making organisation formed via an agreement between two or more...

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The laws governing the formation and subsequent regulation of non-profits are primarily those of the province of establishment. There is no single national prescribed legal form, although incorporation under the Canada Corporations Act is widespread.  The corporation is the most common form for...

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There have been recent calls to modernise the law in Bermuda relating to charitable organisations and we expect to see a comprehensive review of the Bermudian non-profit sector in the near future. In determining what is charitable, Bermuda law historically looks to the 1601 Elizabethan Statute...

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Like many European countries, Belgian law allows for two basic forms of non-profit organisations, the association and the foundation.  Associations can take a number of legal forms: the non-profit association (in French: ASBL or in Flemish: VZW) and the international non-profit association, (in...

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Two specific legal forms are prescribed for non-profits, associations and foundations, each with its own legal framework.. Foundations can be divided into public foundations established in accordance with the Austrian federal law on foundations, which possess permanent assets dedicated to the...

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Australia has a common law system which includes the legal concept of charity and charitable trusts. The federal government, state authorities and territories all have legislation enabling the creation of non-profit organizations and the most common organizational forms are Incorporated...

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