Samples, Research & Tools
Good Question: Charitable Gift Law

Q: We are starting an international fundraising program and will be asking foreign alumni for gifts. Can donors in other countries receive tax benefits or deductions for gifts to our institution?

A: Charitable gift laws are complex. Where tax benefits are available, individual countries establish definitions, criteria, procedures and limits through laws and regulations.

The Library has developed this collection about charitable gift laws in a number of countries. Originally based on an appendix by James K. Myers for the CASE book Across Frontiers: International Perspectives on Educational Fundraising, these pages provide information on tax benefits and underlying laws and regulations. Circumstances under which cross-border gifts are eligible for tax benefits are summarized. Some countries require an educational institution to have a legal presence, such as a nonprofit entity, recognized in that country. Another option may be to use an authorized third-party intermediary to facilitate cross-border charitable gifts.

Limit of liability / disclaimer: CASE staff have used their best efforts in developing this collection and make no representations or warranties with respect to the accuracy or completeness of the content. CASE staff do not render legal, accounting or similar services and encourage members to seek legal advice or other expert counsel as needed.


Australia
Canada
Hong Kong
India
Japan

New Zealand
Singapore
United Kingdom
United States


Browse by Professional Interest

The following category offers relevant Currents articles and other CASE resources:

 

Add a Comment

You must be logged in to comment . Your name and institution will show with your comment.

AskTheLibrary_CASELibrary

Have a question? Ask the Library! Get personalized responses to your advancement questions.

Ask the Library