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Taxation of Nonprofit Associations in an International Comparison

^* To whom correspondence should be addressed. E-mail: NAM{at}ifo.de.

	Abstract

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.

First published on April 24, 2008, doi:10.1177/0899764008315545

Nonprofit and Voluntary Sector Quarterly 2008;37:709.

A more recent version of this article appeared on December 1, 2008
This version was published on October 21, 2008


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