Cross-Border Barriers to Foundations

Cross-Border Barriers to Foundations in Europe Euroean Court of Justice decisions indicate that non- discrimination rule is applicable to income taxation and tax benefits for donations [1]. The Feasibility Study on a European Foundation Statute indicates that “Five policy options emerge for […]

Tax Exemptions

Tax Exemptions in Europe Tax Exemptions in Russia Nonprofit Organizations The Tax Code of the Russian Federation provides that certain types of income shall not be included in the tax base of Nonprofit Organizations for the purpose of determining profits tax (Tax Code Article 251(2)). […]

Cross-Border Transfer of Foundations

Cross-Border Transfer of Foundations in Europe Cross-Border Transfer of the Real Seat Problems can arise in Member States that apply a conflict of laws principle commonly referred to as the “real seat doctrine” (Sitztheorie or siège réel doctrine), or a variation thereof, for purposes of […]

Public Organisations

Public Organisations in Europe Public Organisations in Russia Public organizations are one form of public associations, as defined under the Law on Public Associations. Other forms of public associations include “public foundations” and “public institutions,” which are similar to […]


Charities in Europe England: Re Campden Charities ((1881), L. R. 18 Ch. D. 310). The cy-pres doctrine is applied to charitable gifts when it is no longer beneficial or desirable to carry out exactly the intention of the donor. The Court will not interfere with a scheme settled by the Charity […]