Shortcomings in America's Federal Tax Regulatory Regime of Private Foundations: Insights for Australia

From PhilanthropyWiki

Title: Shortcomings in America's Federal Tax Regulatory Regime of Private Foundations: Insights for Australia Author: Nina J. Crimm, Professor of Law, St John's University USA Type: Discussion paper Focus: Tax regulations Date: 2001 Publisher: University of New South Wales Download: Download as PDF from University of NSW website

This article is the product of research conducted by Professor Nina J. Crimm in 2001 whilst an ATAX Research Fellow at the University of New South Wales. It examines America's federal tax regulatory schemes in the light of potential lessons and insights that could benefit the reform of Australia's not-for-profit regulatory system.

The article focuses on the development and structure of Australia's not-for-profit sector, particularly on the development of Prescribed Private Funds and seeks to provide not-for-profit sector leaders with an awareness of the possible negative consequences of perceived abuses of tax incentives.

The article can be downloaded from:

• University of NSW website (PDF)
• Social Science Research Network (PDF)