Download or read book The Tax Treatment of NGO s written by Paul Bater and published by Kluwer Law International B.V.. This book was released on 2004-01-01 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most national taxation regimes afford certain privileges to non-governmental non-profit organisations of public benefit. However, cross-border extension of such privileges has failed to materialise in any significant way, despite various efforts and the existence of model treaty provisions and even draft NGO multilateral tax treaties. Although experts tend to oppose harmonisation?on the grounds that international privilege would sink to the lowest national level?there does seem to be general agreement that tax incentives to encourage the cross-border activity of public benefit organisations should be clarified and augmented. The expert authors whose work is assembled in this book offer rich perspectives on this issue. Their various analyses include the following: detailed discussion of the objections of principle commonly advanced by states; the role of discrimination legislation in strategies to advance cross-border privilege; the continuing failure of political will to achieve changes in this area of taxation; the potential of reciprocal unilateral action; tax treaties and non-tax treaties with tax-related provisions; multilateral initiatives (OECD, UN, EU, Council of Europe, World Bank, regional treaties); and, Documentation (International Bureau of Fiscal Documentation). Ten of the essays discuss relevant measures in specific countries and regions. The volume includes extensive primary source material, including selected provisions from bilateral tax treaties, national tax arrangements, and the Interphil?s draft for a European Convention on the Tax Treatment of NGOs , as well as full texts of Round Table declarations, and the European Convention on the Recognition of Legal Personality of International NGOs. Quite apart from its importance as an in-depth study of a taxation issue of significant social value, The Tax Treatment of NGOs will be of great assistance to NGOs and their supporters and benefactors. It opens the way to more vigorous lobbying power for the NGO community to influence changes in taxation law and policy. Because this issue promises to soon be one ?whose time has come,? taxation officials and policymakers cannot afford to ignore this book.
Download or read book Non Governmental Organizations Management and Development written by David Lewis and published by Routledge. This book was released on 2014-03-05 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Non-Governmental Development Organizations have seen turbulent times over the decades; however, recent years have seen them grow to occupy high-profile positions in the fight against poverty. They are now seen as an important element of ‘civil society’, a concept that has been given increasing importance by global policy makers. This book has evolved during the course of that period to be a prime resource for those working (or wishing to work) with and for NGOs. The third edition of Non-Governmental Organizations, Management and Development is fully updated and thoroughly reorganized, covering key issues including, but not limited to, debates on the changing global context of international development and the changing concepts and practices used by NGOs. The interdisciplinary approach employed by David Lewis results in an impressive text that draws upon current research in non-profit management, development management, public management and management theory, exploring the activities, relationships and internal structure of the NGO. This book remains the first and only comprehensive and academically grounded guide to the issues facing international development NGOs as they operate in increasingly complex and challenging conditions around the world. It is the perfect resource for students undertaking studies of NGOs and the non-profit sector, in addition to being an excellent resource for development studies students more generally.
Download or read book Nonprofit Law written by William L. Boyd, III and published by American Bar Association. This book was released on 2017 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book covers the formation, tax, governance, and documentation issues [of nonprofit organizations] ... and addresses some other areas, including mergers and sale of assets of nonprofits as well as dissolution of nonprofits. -- From the author's preface.
Download or read book The Management of Non Governmental Development Organizations written by David Lewis and published by Routledge. This book was released on 2006-12-11 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first edition of this book was published in 2001 by Routledge and was the first academic text on the important new emerging field of NGO management. It sets out the field for researchers with a new and original conceptual framework, contains a comprehensive review of existing literature from a variety of disciplines (including management, development studies, and social policy) and provides wide-ranging examples from the author’s own practical and research experience. New to this edition: twelve new detailed case studies of NGO management issues and challenges new discussion points, lessons learned and questions for debate to guide the reader through each chapter definitions of key terms highlighted key ideas to illustrate each chapter. Revealing the distinctive organizational challenges faced by NGOs this second edition provides a fully updated and revised text that will prove invaluable to all those studying or working in NGOs, the voluntary sector or development studies. Visit the Companion website at www.routledge.com/textbooks/978-0-415-37093-6.
Download or read book For Profit Enterprise in Health Care written by Institute of Medicine and published by National Academies Press. This book was released on 1986-01-01 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt: "[This book is] the most authoritative assessment of the advantages and disadvantages of recent trends toward the commercialization of health care," says Robert Pear of The New York Times. This major study by the Institute of Medicine examines virtually all aspects of for-profit health care in the United States, including the quality and availability of health care, the cost of medical care, access to financial capital, implications for education and research, and the fiduciary role of the physician. In addition to the report, the book contains 15 papers by experts in the field of for-profit health care covering a broad range of topicsâ€"from trends in the growth of major investor-owned hospital companies to the ethical issues in for-profit health care. "The report makes a lasting contribution to the health policy literature." â€"Journal of Health Politics, Policy and Law.
Download or read book NGOs as Legitimate Partners of Corporations written by Dorothea Baur and published by Springer Science & Business Media. This book was released on 2011-08-21 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: The interaction between corporations and non-governmental organizations (NGOs) has become an important topic in the debate about corporate social responsibility (CSR). Yet, unlike the vast majority of academic work on this topic, this book explicitly focuses on clarifying the role of NGOs, not of corporations, in this context. Based on the notion of NGOs as political actors it argues that NGOs suffer from a multiple legitimacy deficit: they are representatives of civil society without being elected; the legitimacy of the claims they raise is often controversial; and there are often doubts regarding the legitimacy of the behaviour they exhibit in putting forward their claims. Set against an extended sphere of political action in the postnational constellation this book argues that the political model of deliberative democracy provides a meaningful conceptualization of NGOs as legitimate partners of corporations and it develops a conceptual framework that specifically allows distinguishing legitimate partner NGOs from two related actor types with whom they share certain characteristics but who differ with respect to their legitimacy. These related actor types are interest groups on the one hand and activists on the other hand. In conclusion it argues that a focus on the behaviour of NGOs is most meaningful for distinguishing them from interest groups and activists.
Download or read book The Taxation of Petroleum and Minerals written by Philip Daniel and published by Routledge. This book was released on 2010-04-15 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: Oil, gas and mineral deposits are a substantial part of the wealth of many countries, not least in developing and emerging market economies. Harnessing some part of that wealth for fiscal purposes is critical for economic development: in few areas of economic life are the returns to good policy so large, or mistakes so costly.
Download or read book Non Governmental Organizations and Development written by David Lewis and published by Routledge. This book was released on 2009-09-10 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Non-governmental organizations (NGOs) are high profile actors in the field of international development, both as providers of services to vulnerable individuals and communities and as campaigning policy advocates. This book provides a critical introduction to the wide-ranging topic of NGOs and development. Written by two authors with more than twenty years experience of research and practice in the field, the book combines a critical overview of the main research literature with a set of up-to-date theoretical and practical insights drawn from experience in Asia, Europe, Africa and elsewhere. It highlights the importance of NGOs in development, but it also engages fully with the criticisms that the increased profile of NGOs in development now attracts. Non-Governmental Organizations and Development begins with a discussion of the wide diversity of NGOs and their roles, and locates their recent rise to prominence within broader histories of struggle as well as within the ideological context of neo-liberalism. It then moves on to analyze how interest in NGOs has both reflected and informed wider theoretical trends and debates within development studies, before analyzing NGOs and their practices, using a broad range of short case studies of successful and unsuccessful interventions. David Lewis and Nazneen Kanji then moves on to describe the ways in which NGOs are increasingly important in relation to ideas and debates about ‘civil society’, globalization and the changing ideas and practices of international aid. The book argues that NGOs are now central to development theory and practice and are likely to remain important actors in development in the years to come. In order to appreciate the issues raised by their increasing diversity and complexity, the authors conclude that it is necessary to deploy a historically and theoretically informed perspective. This critical overview will be useful to students of development studies at undergraduate and masters levels, as well as to more general readers and practitioners. The format of the book includes figures, photographs and case studies as well as reader material in the form of summary points and questions. Despite the growing importance of the topic, no single short, up-to-date book exists that sets out the main issues in the form of a clearly written, academically-informed text: until now.
Download or read book NGO Law and Governance written by Grant B. Stillman and published by . This book was released on 2006 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Non Nonprofit written by Steve Rothschild and published by John Wiley & Sons. This book was released on 2012-01-11 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: A top business leader shares the business principles he used to launch both a top company and a thriving nonprofit Nonprofit leaders know that solving pervasive social problems requires passion and creativity as well as tangible results. The Non Nonprofit shares the same business principles that drive the world's best companies, showing how they can (and should) be applied to the realm of nonprofits. Steve Rothschild personally crossed sectors when he left corporate America to found Twin Cities RISE!, a highly successful poverty reduction program. His honest story, and success and missteps, create an essential roadmap for any social venture looking to prove and boost its impact. Distills essential nonprofit principles such as having a clear and appropriate purpose, creating economic value from social benefit, and establishing mutual accountability Shares successful approaches from innovative organizations such as Grameen Bank, Playworks, Common Ground, Habitat for Humanity, Lumni, Caring Bridge, College Summit and RISE! Draws from the author's success in founding and building Twin Cities RISE!, which trains unemployed Minnesotans for living wage jobs. RISE! serves 1,500 participants each year As insightful as it is inspiring, The Non Nonprofit can help maximize the positive impact of any nonprofit.
Download or read book Comparative Corporate Governance of Non Profit Organizations written by Klaus J. Hopt and published by Cambridge University Press. This book was released on 2010-04-22 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The economic importance of the non-profit sector is growing rapidly in the USA and Europe. However, the law has not kept abreast with its development. The European Court of Justice has extended certain freedoms of the EC Treaty to non-profit organisations, and more case law is expected to follow in the near future, but the observations, theories, solutions and legal and non-legal rules in this field are manifold. The chances of harmonising the law on a European level are slim. Despite these differences, a common core of international corporate governance problems and regulatory solutions can be seen. This volume of essays brings together a variety of international experts from both corporate governance and governance of non-profit organisations to compare the two areas and explore the lessons that can be learned regarding comparative corporate governance for non-profit organisations.
Download or read book NGOs at the Table written by Mari Fitzduff and published by Rowman & Littlefield. This book was released on 2004 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: The number of NGO's working in the area of conflict has increased dramatically over the last few decades and they are fast becoming a vital component of both local and international responses to conflicts. As their influence rises, many seek to more effectively impact the policy making and program development of governments and intergovernmental organizations. But how can NGOs do this effectively without sacrificing their own independence and flexibility? NGOs at the Table explores such challenges by examining a number of NGOs, diverse in size, location, and financial means, that have successfully influenced both policy and program development in conflicts throughout the world. It explores why these organizations decided to embark upon a strategic campaign to influence the policy-making process, as well as outlines the issues addressed and the tactics used. It examines the constraints faced in trying to penetrate the governmental process and discusses how these obstacles were overcome. The book also includes analysis and reflections by a variety of experienced policy-makers and academics working in the field. A unique and much- needed resource for NGO's wishing to extend their own capacities in the field of policy-making, this book will prove valuable for any policy-maker wishing to take advantage of the unique capacities that NGOs contribute to the field of conflict prevention, management, and resolution.
Download or read book Can NGOs Make a Difference written by Anthony J. Bebbington and published by Zed Books Ltd.. This book was released on 2013-04-04 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt: Can non-governmental organisations contribute to more socially just, alternative forms of development? Or are they destined to work at the margins of dominant development models determined by others? Addressing this question, this book brings together leading international voices from academia, NGOs and the social movements. It provides a comprehensive update to the NGO literature and a range of critical new directions to thinking and acting around the challenge of development alternatives. The book's originality comes from the wide-range of new case-study material it presents, the conceptual approaches it offers for thinking about development alternatives, and the practical suggestions for NGOs. At the heart of this book is the argument that NGOs can and must re-engage with the project of seeking alternative development futures for the world's poorest and more marginal. This will require clearer analysis of the contemporary problems of uneven development, and a clear understanding of the types of alliances NGOs need to construct with other actors in civil society if they are to mount a credible challenge to disempowering processes of economic, social and political development.
Download or read book The Nonprofit Economy written by Burton Weisbrod and published by Harvard University Press. This book was released on 2009-07-01 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nonprofit organizations are all around us. Many people send their children to nonprofit day-care centers, schools, and colleges, and their elderly parents to nonprofit nursing homes; when they are ill, they may well go to a nonprofit hospital; they may visit a nonprofit museum, read the magazine of the nonprofit National Geographic Society, donate money to a nonprofit arts organization, watch the nonprofit public television station, exercise at the nonprofit YMCA. Nonprofits surround us, but we rarely think about their role in the economy, or the possibility of their competing unfairly with private enterprise. Burton Weisbrod asks the important questions: What is the rationale for public subsidy of nonprofit organizations? In which sectors of the economy are they of real importance? Why do people contribute money and time to them and why should donations be tax deductible? What motivates managers of nonprofits? Why are these organizations exempt from taxes on income, property, and sales? When the search for revenue brings nonprofits into competition with proprietary firms—as when colleges sell computers or museum gift shops sell books and jewelry—is that desirable? Weisbrod examines the raison d’être for nonprofits. The evidence he assembles shows that nonprofits are particularly useful in situations where consumers have little information on what they are purchasing and must therefore rely on the probity of the seller. Written in a clear, direct style without technicalities, The Nonprofit Economy is addressed to a broad audience, dealing comprehensively with what nonprofits do, how well they do it, how they are financed, and how they interact with private enterprises and government. At the same time, the book presents important new evidence on the size and composition of the nonprofit part of the economy, the relationship between financial sources and outputs, and the different roles of nonprofits and for-profit organizations in the same industries. The Nonprofit Economy will become a basic source for anyone with a serious interest in nonprofit organizations.
Download or read book NGO Accountability written by Lisa Jordan and published by Routledge. This book was released on 2012-05-04 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the fastest growing segment of civil society, as well as featuring prominently in the global political arena, NGOs are under fire for being 'unaccountable'. But who do NGOs actually represent? Who should they be accountable to and how? This book provides the first comprehensive examination of the issues and politics of NGO accountability across all sectors and internationally. It offers an assessment of the key technical tools available including legal accountability, certification and donor-based accountability regimes, and questions whether these are appropriate and viable options or attempts to 'roll-back' NGOs to a more one-dimensional function as organizers of national and global charity. Input and case studies are provided from NGOs such as ActionAid, and from every part of the globe including China, Indonesia and Uganda. In the spirit of moving towards greater accountability the book looks in detail at innovations that have developed from within NGOs and offers new approaches and flexible frameworks that enable accountability to become a reality for all parties worldwide.
Download or read book The International Classification of Nonprofit Organizations ICNPO Revision 1 0 written by Lester M. Salamon and published by . This book was released on 1996-06 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Intermediary NGOs written by Thomas F. Carroll and published by UADY. This book was released on 1992 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: Readers will achieve a clear, accurate picture of NGOs, and be able to understand and evaluate their own role in the Third World.
