Legal regulation and registration of charities: a comparative study

 
PIIS013207690008686-6-1
DOI10.31857/S013207690008686-6
Publication type Article
Status Published
Authors
Affiliation: Griboyedov Institute of International Law and Economics
Address: Russian Federation,
Journal nameGosudarstvo i pravo
EditionIssue 3
Pages82-92
Abstract

The present article is dedicated to a comparative study of main practical and theoretical problems of charities legal regulation (including its definition, taxation, tax exempts, charity status recognition, etc.). The study is based mainly on legislation of the United Kingdom of Great Britain and Northern Ireland, Russian Federation, United States of America, People’s Republic of China, Ethiopia, Turkmenistan, but also certain legal acts of Australia, Kuwait, Poland, Finland, Egypt, Zambia, Zimbabwe, Uganda, India, United Arab Emirates, Belgium, Canada, Hungary, Romania, Jordan, etc. in some aspects are addressed.

Keywordscharity, charitable activity, charitable organization, legislation on charities in various countries, taxation and charities, tax exempts, not-for-profit organization, non-governmental organization, charities registration, charities funding, regulation of charities
Received04.02.2020
Publication date31.03.2020
Number of characters62102
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