Non-profit organizations are increasingly subjected to the forces of globalization. Although this should not come as a surprise, it is curious to note that the

The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to

Attracting gifts from private donors is vital for many public benefit organizations, like arts organizations, as the income they generate from other sources is

The book explains the legal framework of philanthropy in the U.S., with particular emphasis on the rules for giving to domestic versus foreign entities. Chapter

The current income tax laws do not permit an income tax deduction for contributions to foreign charities. But there are several options for charitably motivated