International Charitable Giving

Recent years have seen increased interest in international philanthropy and cross-border charitable giving. A new generation of high-net-worth individuals, keen to dedicate part of their wealth to philanthropic purposes, and an increasingly global charitable landscape raise a range of complex issues. What is a 'charity'? Does that definition vary from one jurisdiction to another? Are domestic charities taxed differently to foreign organizations? Written by a team of experts from around the world, International Charitable Giving provides a detailed and much-needed treatment of the interaction between the various legal systems at play in this complicated area of the law. By untangling the many issues facing practitioners, it facilitates clear and comprehensive advice to donors and recipients alike. The book provides a comprehensive picture of the most important issues relevant to charitable giving and philanthropy worldwide, including taxation, issues surrounding money laundering and terrorist financing, and the role of EU Law. Alongside a thorough discussion of the broader issues impacting on charitable donation, the book includes a range of chapters on specific national legal systems, including Switzerland, Israel, and Hong Kong, as well as a chapter on Islamic Law. Each of the jurisdictions has been selected because of its tradition of charitable giving and relevance to the transfer of charitable monies internationally, as well as its importance in relation to the jurisprudence in the field. Expertly written, these chapters provide a detailed survey of the laws, regulations, and policies governing charities and their activities in the relevant jurisdiction, together with an examination of the procedures to be followed for tax-efficient transborder charitable giving.

1 - The Practice of International Philanthropy
2 - Motivational Factors in International Philanthropy
3 - The Role of Tax Treaties in International Philanthropy
4 - Tax Harmonization in the EU
5 - Issues Relating to Money Laundering and Terrorist Financing
6 - The Role of the Offshore Charity
7 - Belgium
8 - Bermuda
9 - Canada
10 - England and Wales
11 - France
12 - Germany
13 - Hong Kong
14 - Ireland
15 - Israel
16 - The Netherlands
17 - Scotland
18 - Switzerland
19 - United States of America
20 - Islamic Law

Clive Cutbill is a Consultant to Withers LLP, where he advises charities and donors in relation to tax-efficient giving and funding. His practice extends beyond the domestic to the cross-border context and encompasses advice on venture philanthropy, social investment, and the structuring of transactions involving charities and others so as to deliver maximum social benefit. He chairs the STEP Philanthropy Advisors Group. He is an editor of Practical Trust Precedents and Practical Will Precedents, a contributor to Tolley's Charities Manual, and collaborated with German lawyers on the English chapter of Handbuch des Internationalen Stiftungsrechts. Alison Paines is Head of the Charities and Philanthropy Group at Withers LLP, where she has over 25 years' experience in advising charities and non-profit bodies, as well as those who contract with and donate to them. She is immediate past Chairman of the Charity Law Association. She is the co-author of the Charities chapter of Tolley's Revenue Law: Principles and Practice, and has contributed to a book by the Bertlesmann Foundation on comparative legal structures for charities and other non-profits across the European Union. Murray Hallam is a Consultant to Withers LLP, where he advises on all aspects of charity law, as well as on trust law and tax for the private client, estate planning, heritage property and probate. He is an editor of Practical Trust Precedents and Practical Will Precedents, having been one of the first authors of both volumes, and is also an editor on McCutcheon on Inheritance Tax.