| 000 | 01469nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143914 _d143914 |
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| 003 | ES-MaIEF | ||
| 005 | 20210416133001.0 | ||
| 007 | ta | ||
| 008 | 210416t2021 at ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_968877 _aSilver, Natalie |
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| 245 | 4 |
_aThe tax treatment of donor - restricted charitable gifts _c Natalie Silver |
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| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aAustralian donors making large charitable gifts are increasingly specifying the purpose for which their donated funds can be used by the recipient charity. While government policy encouraging philanthropy through tax incentives endeavors to facilitate these donor-restricted charitable gifts, such gifts also require appropriate oversight by the tax system to ensure that the boundary between what is public and benefifits the community and what is private and benefifits the individual is preserved. This paper examines the legal response in Australia to donor-restricted charitable gifts and considers the implications of the tax treatment accorded to these gifts for charities and their donors. | ||
| 650 | 4 |
_942899 _aDONACIONES |
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| 650 | 4 |
_932313 _aBENEFICENCIA |
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| 650 | 4 |
_941769 _aIMPUESTOS |
|
| 650 | 4 |
_947462 _aINCENTIVOS FISCALES |
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| 650 | 4 |
_932206 _aAUSTRALIA |
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| 773 | 0 |
_9164672 _oOP 1867/2021/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 36, n. 1, 2021, p. 103-121 |
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| 942 | _cART | ||