000			01826nab a2200277 i 4500
003			ES-MaIEF
005			20181015185831.0
007			ta
008			181015t2018 au ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_953659 _aMartin, Fiona
245			_aTax deductibility of philanthropic donations _b : reform of the specific linsting provisions in Australia _c Fiona Martin
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThere are currently 190 not‑for‑profits (NFPs) and other entities that are eligible for tax deductible donations through a system that specifically names them in the income tax legislation. These entities are referred to as deductible gift recipients (DGRs). The approach of naming them in legislation, when they don’t fit within an existing DGR category, has been criticised as being highly politicised and ad hoc. This article provides an in‑depth analysis of the system of specific listing DGRs through the use of four case studies to demonstrate the criticisms that have been raised by scholars and representatives of the NFP sector. It presents arguments that support many of these criticisms, although conceding that the system should not be completely abandoned. It concludes with suggestions as to how this system can be improved.
650		4	_942899 _aDONACIONES
650		4	_943694 _aENTIDADES SIN FINALIDAD LUCRATIVA
650		4	_932313 _aBENEFICENCIA
650		4	_947460 _aIMPUESTOS
650		4	_941769 _aDEDUCCIONES
650		4	_932206 _aAUSTRALIA
773	0		_9157780 _oOP 1867/2018/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x0812-695X _g v. 33 (3), 2018, p. 533-550
942			_cART
999			_c139081 _d139081