Message-ID: <Pine.SOL.3.91.970105172549.12197A-100000@fox.ksu.ksu.edu> Date: Sun, 5 Jan 1997 17:27:08 -0600 From: kerry miller <mailto:astingsh@KSU.EDU> Subject: Re: Tax Treatment of NGOs To: Multiple recipients of list DEVEL-L <mailto:DEVEL-L@AMERICAN.EDU>
Bratislava Declaration on Tax Treatment of NGOsThe participants in the Round Table in "Tax Treatment of NGOs" which was=20 organised by the Europhil Trust (France) and SAIA-Service Center for the=20 Third Sector (Slovakia) with the assistance of the Information and=20 Documentation Centre on the Council of Europe (Bratislava) and of Kluwer=20 Law International (The Hague, London), bringing together in the City of=20 Bratislava on 16 an 17 December 1996 fifty women and men from nineteen=20 countries: layers, tax specialists, university professors, politicians, nat= ional=20 and international civil servants and NGO officers,
Recognising that non-governmental organisations (NGOs) play a vital role in= =20 the life of the community at all levels - local, national, regional and glo= bal -=20 and in every field of human endeavour,
Reaffirming their commitment to the freedom of association and peaceful=20 assembly, and the freedom of expression which are fundamental human=20 rights,
Noting that money, time and talent, voluntarily donated, constitute the=20 lifeblood of genuine NGOs,
Considering that international solidarity between people, nations and=20 generations is an essential feature of the civil society and that many NGOs= =20 conduct activities abroad and receive donations form legal and physical=20 persons residing abroad,
Emphasising the responsibility of the commercial sector towards the=20 community and the importance of corporate citizenship,
Recalling that through the tax policy and legislation many countries=20 acknowledge the significance of the activities benefiting the community by= =20 NGOs and their donors, and encourage them to continue doing so in the=20 future,
Regretting that the international dimension of philanthropy is not always= =20 taken sufficiently into account in national legislations and that cross-bor= der=20 action by and giving to NGOs is sometimes handicapped by administrative=20 obstacles,
Recalling Recommendation 656 (1972) of the Parliamentary Assembly of=20 the Council of Europe on equal tax treatment of non-profit organisations,= =20 which has been inspired by a proposal for the conclusion of a European=20 convention formulated by Interphil at its 1970 Round Table in Strasbourg,
Paying tribute to those countries which have incorporated in their tax poli= cies=20 and laws rules providing for recognition of the legal status and equal tax= =20 treatment of foreign or international NGOs,
Believing that those rules can serve as useful models for a general=20 international tax r=82gime in favour of NGOs,
Bearing in mind the documentary work of (1) the International Bureau of=20 Fiscal Documentation in Amsterdam, carried out at the behest of a working= =20 group set up by The Europhil Trust and resulting in the publication of "Tax= =20 Treatment of Cross-border Donations" (1994, and updates), of (2) the=20 International Institute of Association and Foundation Lawyers in Washington= =20 DC, whose series of voluntarily contributed country reports is being=20 published by Kluwer Law International under the title "International=20 Charitable Giving: Laws and Taxation" (1994 and updates), and of (3) the=20 Union of International Association Brussels, whose "Yearbook of=20 International Organisations" is an indispensable source of information on= =20 NGOs of every category and orientation,
Recommend Governments(i) to provide in their domestic law for favourable=20 tax treatment of NGOs and their activities and of their benefactors,(ii) t= o=20 provide in their domestic law for recognition of the legal personality of= =20 foreign and international NGOs and to become parties to the 1986=20 Convention No 124 of the Council of Europe on that subject,(iii) to grant= =20 foreign and international NGOs active in their territory and persons reside= nt=20 in their territory donating to those NGOs abroad at least the same tax=20 treatment as enjoyed by domestic NGOs and their benefactors,(iv) to include= =20 favourable tax treatment of NGOs and their benefactors in treaties on=20 avoidance of double taxation,
Recommend Intergovernmental Organisations(i) to promote within their=20 respective fields of competence and circle of member and observer States=20 favourable and equal tax treatment of all NGOs whose work is beneficial to= =20 the community, as well as of their donors,(ii) to draw up a multilateral=20 framework Convention on favourable and equal tax treatment of NGOs and in= =20 so doing to take account of the experience available through all appropriat= e=20 NGOs,
Invite The Europhil Trust to initiate, in co-operation with other competent= =20 NGOs and experts from all regions of the world, the drawing up of=20 fundamental principles and international standards for favourable and equal= =20 tax treatment of NGOs and their benefactors.=09=09=09 =09=09=09=09=09Bratislava, 17=20 December 1996 The Europhil Trust, 8 Rue Mozart, 67370 Griesheim Sur Souffel, France, Fax= =20 +333 88 561210 Saia-Scts, P.O.Box 108, 810 00 Bratislava 1, Slovakia, Fax +427 5335748,=20 E-mail mailto:kostal@saia.sk