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Nonprofit and Voluntary Sector Quarterly
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Taxation of Nonprofit Associations in an International Comparison

Anita Dehne

Ifo Institute for Economic Research

Peter Friedrich

University of Federal Armed Forces Munich

Chang Woon Nam

Ifo Institute for Economic Research

Rüdiger Parsche

Ifo Institute for Economic Research

The objective of this study is an investigation of tax regulations for nonprofit associations (NPAs) in EU countries, Japan, and the United States. Following a brief description of qualification principles for NPAs, treatment of business units, or liability issues, a particular focus is put on a comparison of regulations concerning the taxation of current profits, inheritance, and gift taxes and the tax treatment of contributions and membership fees. In general, a strong similarity among the examined developed countries can be found for the different aspects considered, but significant differences also exist.

Key Words: nonprofit association • taxation • international comparison

This version was published on December 1, 2008

Nonprofit and Voluntary Sector Quarterly, Vol. 37, No. 4, 709-729 (2008)
DOI: 10.1177/0899764008315545
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