Tax reactions on entrepreneurial philanthropy:The case of the Netherlands

Companies and corporate foundations have become important players in philanthropy. For many companies, philanthropy is part of their corporate social responsibility (CSR) policy. They brought their entrepreneurial customs, values and expectations into the world of philanthropy. This gave rise to new forms of philanthropy next to the conventional form of donations. These developments lead to several questions related to tax incentives, including gift deduction, for charitable donations and charities. Many of those questions are at the top of the charitable agenda in the Netherlands. The Netherl... Mehr ...