Income exempt from tax /

Description based on: 1987; title from cover.

Tax havens and their use by United States taxpayers : an overview : a report to the Commissioner of Internal Revenue, the Assistant Attorney General (Tax Division) and the Assistant Secretary of the Treasury (Tax Policy) /

Mode of access: Internet.

Tax administration : tax law compliance of churches and tax-exempt religious organizations /

"GAO/GGD-88-84."

Tax reform proposals : hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, September 24, 1985 : tax-exempt bonds.

Shipping list no. 86-321-P.

Tax reform proposals. hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, June 25, 1985.

Shipping list number: 86-152-P.

Federal tax law and historic preservation : a report to the President and the Congress, 1983 /

Item 1064-A

Beyond charity : outlines of a jurisprudence for civil society

There is not a single, coherent, jurisprudence for civil society organisations. Pressure for a clearly enuciated body of law applying to the whole of this sector of society continues to increase. The rise of third sector scholarship, the retreat of the welfare state, the rediscovery of the concept of civil society and pressures to strengthen social capital have all contributed to an ongoing stream of inquiry into the laws that regulate and favour civil society organisations. There have been almost thirty inquiries over the last sixty years into the doctrine of charitable purpose in common law countries. Those inquiries have established that problems with the law applying to civil society organisations are rooted in the common law adopting a ‘technical’ definition of charitable purpose and the failure of this body of law to develop in response to societal changes. Even though it is now well recognised that problems with law reform stem from problems inherent in the doctrine of charitable purpose, statutory reforms have merely ‘bolted on’ additions to the flawed ‘technical’ definition. In this way the scope of operation of the law has been incrementally expanded to include a larger number of civil society organisations. This piecemeal approach continues the exclusion of most civil society organisations from the law of charities discourse, and fails to address the underlying jurisprudential problems. Comprehensive reform requires revisiting the foundational problems embedded in the doctrine of charitable purpose, being informed by recent scholarship, and a paradigm shift that extends the doctrine to include all civil society organisations. Scholarly inquiry into civil society organisations, particularly from within the discipline of neoclassical economics, has elucidated insights that can inform legal theory development. This theory development requires decoupling the two distinct functions performed by the doctrine of charitable purpose which are: setting the scope of regulation, and determining entitlement to favours, such as tax exemption. If the two different functions of the doctrine are considered separately in the light of theoretical insights from other disciplines, the architecture for a jurisprudence emerges that facilitates regulation, but does not necessarily favour all civil society organisations. Informed by that broader discourse it is argued that when determining the scope of regulation, civil society organisations are identified by reference to charitable purposes that are not technically defined. These charitable purposes are in essence purposes which are: Altruistic, for public Benefit, pursued without Coercion. These charitable puposes differentiate civil society organisations from organisations in the three other sectors namely; Business, which is manifest in lack of altruism; Government, which is characterised by coercion; and Family, which is characterised by benefits being private not public. When determining entitlement to favour, it is theorised that it is the extent or nature of the public benefit evident in the pursuit of a charitable purpose that justifies entitlement to favour. Entitlement to favour based on the extent of public benefit is the theoretically simpler – the greater the public benefit the greater the justification for favour. To be entitled to favour based on the nature of a purpose being charitable the purpose must fall within one of three categories developed from the first three heads of Pemsel’s case (the landmark categorisation case on taxation favour). The three categories proposed are: Dealing with Disadvantage, Encouraging Edification; and Facilitating Freedom. In this alternative paradigm a recast doctrine of charitable purpose underpins a jurisprudence for civil society in a way similar to the way contract underpins the jurisprudence for the business sector, the way that freedom from arbitrary coercion underpins the jurisprudence of the government sector and the way that equity within families underpins succession and family law jurisprudence for the family sector. This alternative architecture for the common law, developed from the doctrine of charitable purpose but inclusive of all civil society purposes, is argued to cover the field of the law applying to civil society organisations and warrants its own third space as a body of law between public law and private law in jurisprudence.

Government : charity boundaries

The Preamble1 was the initial legislative statement of matters construed by government to constitute charitable purposes in a common law context. It provided an outline of what was to become the core agenda for government’s relationship with charity. The resulting implied partnership, as viewed by government, endured for four centuries and in many different cultural contexts across the common law world. During that period, judicial mediation on the balance to be struck between government interest in acquiring value for granting tax exempt privileges and the right of individuals to freely dispose of property in accordance with their particular altruistic wishes steadily broadened the range of purposes deemed to be charitable, the vagaries of donor choice often prevailing over government interest in acquiring value for tax exemption.

Options for the development of the New Zealand Law of Charities

The Australian Centre for Philanthropy and Nonprofit Studies was briefed to advise the Charities Commission of New Zealand on ways in which the law of charity might be developed. The substantive issue underpinning the brief is a need to enable charity law in New Zealand to continue to develop in accordance with the societal values of New Zealand. This is an options paper and as such it does not explain the current law, but is intended to generate constructive discussion. Four options are sketched, with important issues and implications for each. No recommendation is made to adopt a particular option; there are strengths and weaknesses, opportunities and threats with each of the four approaches canvassed.

Refund of imputation credits

The purpose of this paper is to explain the features of the new provisions for the refund of imputation credits, which are contained in the New Business Tax System (Miscellaneous) Act (No1) 2000.1 The provisions have been introduced to ensure that:  certain eligible resident taxpayers are taxed on their dividend income at their personal marginal rate of tax; and  certain eligible resident nonprofit organisations can apply their tax exemption on their dividend income. The provisions are contained in Division 67 of the Income Tax Assessment Act 1997 for refunds to resident individuals and superannuation entities and Division 7AA of Part IIIA of the Income Tax Assessment Act 1936 for refunds to endorsed income tax exempt charities and certain deductible gift recipients.

Renúncias fiscais às entidades e organizações inscritas no CMAS/RJ : a metamorfose do fundo público

O objeto desse trabalho será discutir a interface das renúncias fiscais às entidades e organizações inscritas no Conselho Municipal de Assistência Social com o Fundo Público, considerando a Assistência Social como política pública. E, em especial, vincular o debate ao tema imunidades tributárias e isenções fiscais a fim de refletir em que medida tais recursos se associam ao orçamento público. Tem como proposição a análise desse objeto a partir da contextualização de fatores que envolveram as transformações da política social e o regulacionismo do Estado consoante às mudanças sofridas no capitalismo, com repercussões na relação Estado/Sociedade civil, a partir das mediações possíveis com a esfera municipal.

Incentivos tributários: conceituação, limites e controle

A presente pesquisa destina-se a estudar os incentivos tributários. Espécie de norma tributária indutora, os incentivos tributários ainda não receberam a atenção devida por parte dos estudiosos do direito tributário. Atento ao volume cada vez maior de recursos envolvendo incentivos tributários, assim como a necessidade de se conferir maior transparência e responsabilidade na gestão do gasto público, esse trabalho dedica-se a estudar essa ainda pouco explorada figura, extremando-a de figuras parecidas, com as quais não raras vezes é confundida. Embora não haja uma conceituação constitucional ou legal expressa, é possível afirmar que os incentivos tributários são hipóteses de desoneração tributária, que importam em derrogações às regras gerais de tributação, com o não ingresso de recursos nos cofres públicos, de forma a estimular condutas dos contribuintes, com a finalidade de se atingir fins e objetivos constitucionais. Em virtude de sua natureza híbrida, os incentivos tributários se sujeitam a limitações constitucionais tributárias e econômicas, assim como às limitações orçamentário-financeiras. O principal instrumento de compatibilização entre os incentivos tributários, capacidade contributiva, isonomia e cânones da ordem econômica é o princípio da proporcionalidade. Poder Legislativo, Tribunal de Contas e Poder Judiciário devem fiscalizar e controlar essa espécie de desoneração tributária. O Controle a cargo Poder Legislativo (no âmbito do Poder Legislativo federal) tem deixado muito a desejar, tanto no que concerne ao controle dos limites orçamentário-financeiros, quanto no que diz respeito ao controle dos limites constitucionais tributários e econômicos. O Controle que cabe ao Tribunal de Contas (foi analisado o Tribunal de Contas da União) tem mostrado alguma evolução. Contudo, a análise de alguns julgados do TCU demonstra que há muito a melhorar, especialmente no que concerne à investigação da legitimidade e economicidade. A LRF ostenta caráter de norma geral no que tange aos requisitos para a concessão de incentivos tributários. Eventual descumprimento desses preceitos por leis locais revela verdadeira inconstitucionalidade, passível de controle pelo Poder Judiciário. A atuação do Poder Judiciário, em especial do STF, no controle dos incentivos tributários tem sido bastante tímida e pouco transparente. Na maior parte dos casos, o STF tem se limitado a reafirmar o caráter discricionário dos atos oriundos do Poder Legislativo e Executivo, negando-se a examiná-los. Os pedidos de extensão de incentivos tributários também não tem obtido sucesso, pois o STF faz aplicação irrestrita da cláusula do legislador negativo. Uma solução conciliadora seria o judiciário se valer da declaração de inconstitucionalidade sem a pronúncia de nulidade, permitindo a extensão dos incentivos tributários àqueles casos em que a ilegalidade não reside no incentivo em si mesmo, mas na sua não aplicação aos contribuintes em mesma situação. Muito embora existam limites bem definidos, é possível afirmar que o controle dos incentivos tributários precisa evoluir muito.

Estudio sobre la eficacia del régimen fiscal cooperativo portugués

El ordenamiento jurídico portugués consagra un régimen fiscal especial para el sector cooperativo, basado, al igual que otros ordenamientos como el español o el italiano, en la protección de la mutualidad como forma de organización empresarial especialmente benéfica en el plano social. Para alcanzar ese objetivo, el régimen fiscal cooperativo debe ser selectivo, lo que significa que al legislador se le plantea el reto de establecer criterios para separar, dentro del marco cooperativo, lo que debe ser protegido de lo que no merece protección fiscal. El legislador portugués optó por un modelo basado en dos grupos de ramos cooperativos claramente diferenciados según los beneficios fiscales aplicables, ambos con amplias exenciones fiscales. El presente trabajo no se centra en el contenido de los beneficios aplicables sino en las condiciones que las cooperativas deben reunir para acogerse a esos regímenes fiscales favorables. Estos criterios son: i) una división entre operaciones con socios y operaciones con terceros; ii) una delimitación de las operaciones o actividades cooperativas según estén o no vinculadas con el “fin propio de la cooperativa”; y iii) una estructura prevalentemente mutualista del factor trabajo. Esta fórmula legal tiene su raíz en una legislación de 1929 y se ha mantenido hasta el día de hoy debido en parte a un fenómeno de inercia legislativa. El presente trabajo, basándose en la metodología de la sociología jurídica, asienta en una encuesta dirigida a 64 cooperativas, por la que se buscaba indagar hasta qué punto estos criterios (de acuerdo con los que se seleccionan las cooperativas que pueden acogerse a los regímenes fiscales favorables) cuadran con la realidad cooperativa actual. Como era de esperar, la vetustez del régimen hizo que se encontraran desajustes muy significativos, que reclaman una reforma urgente.

Annotation of Case C-183/91, Commission v Hellenic Republic, ECR 1993 I-3131

State aid - Tax exemption on earnings from exports - Recovery

L’accès gratuit à l’eau potable bénéficie-t-il nécessairement au plus défavorisé ? Une discussion critique à l’aune du cas de la Flandre

This article discusses the 1997 Flemish reform in the domestic water sector (Belgium). It abolished a previously existing social correction of the wastewater charge. Instead, a tax exemption for some disadvantaged categories was introduced. Moreover, water consumers receive 15 m3 of drinking-water per person per year for free. This policy change was assumed to contribute better to social equity. However, the reform led to changes in the drinking water tariffs by the water companies. Furthermore, a study conducted by Van Humbeeck (1998) shows that the distributive impact of the new water regulation is negative. As a matter of fact, the water reform increased the regressivity of the total wastewater and drinking water expenses. The Flemish example shows that ex ante evaluation of any reform of public services is a prerequisite for more social justice in the provision of basic goods to underprivileged citizens.