Taxes and Charities: An International Comparison

Department of Canadian Heritage, Strategic Research and Analysis. ,
01 January 1996, Canada

This study had the following objectives: to determine how other countries have adjusted their definition of charitable status to achieve fairness and accommodate changing public perceptions of the nature of a charity; to highlight the best mechanisms being used by other countries to ensure that qualified charitable organizations have access to the tax system for fundraising and other purposes; to evaluate the comparative costs and benefits of alternative approaches to restructuring the tax system.

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