International Charitable Giving

• The only comprehensive treatment of cross-border charitable giving, this book is an essential guide for all those involved in this complex area of the law
• Provides extensive analysis of the broader and jurisdiction-specific issues surrounding international giving
• Contains a range of jurisdiction-specific chapters, enabling easy comparison of the various legal systems
• Written by a team of expert practitioners from leading global firms, offering accurate and authoritative information

Recent years have seen increased interest in international philanthropy and cross-border charitable giving. A new generation of high-net-worth individuals, keen to dedicate part of their wealth to philanthropic purposes, and an increasingly global charitable landscape raise a range of complex issues. What is a 'charity'? Does that definition vary from one jurisdiction to another? Are domestic charities taxed differently to foreign organizations? 

Written by a team of experts from around the world, International Charitable Giving provides a detailed and much-needed treatment of the interaction between the various legal systems at play in this complicated area of the law. By untangling the many issues facing practitioners, it facilitates clear and comprehensive advice to donors and recipients alike. 

The book provides a comprehensive picture of the most important issues relevant to charitable giving and philanthropy worldwide, including taxation, issues surrounding money laundering and terrorist financing, and the role of EU Law. Alongside a thorough discussion of the broader issues impacting on charitable donation, the book includes a range of chapters on specific national legal systems, including Switzerland, Israel, and Hong Kong, as well as a chapter on Islamic Law. Each of the jurisdictions has been selected because of its tradition of charitable giving and relevance to the transfer of charitable monies internationally, as well as its importance in relation to the jurisprudence in the field. Expertly written, these chapters provide a detailed survey of the laws, regulations, and policies governing charities and their activities in the relevant jurisdiction, together with an examination of the procedures to be followed for tax-efficient transborder charitable giving.

Readership: Primary: barristers and solicitors specializing in international private client work and charity law, including those who advise donors and charities who wish to donate, raise funds, or operate in jurisdictions other than their own. Also, those advising donors and charities who are looking to cooperate across borders. Secondary: practitioners working in private banks, charities, and academics interested in charity law and cross-border philanthropy.