Resources

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Greek law recognizes the following forms of non-profit entities:

Union of persons: A union of persons is formed when at least two individuals agree to pursue a lawful common purpose. It may not acquire legal personality.

Association: An association is a non-profit...

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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...

Book
By:
Craig C. Wruck
More than just a planned giving manual, Planned Giving in a Nutshell provides a concise overview of Federal tax incentives for charitable giving, charitable gift methods donors can use to make generous planned gifts, and the assets donors may wish to contribute as well as the integration of planned giving in a comprehensive fundraising program. In order to successfully negotiate complex charitable gifts development officers need to understand the concepts of charitable gift planning and be able to explain them in clear and convincing language.
Book
By:
Cheng, Willie and William D Green
Well worth reading.

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