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4. Cross-Border Tax and Philanthropy: Avoiding the Icebergs in the Sea of Generosity

Author

Breen Oonagh B. and Cordery Carolyn J.

Subjects
charity taxation, cross-border philanthropy, europe, regulatory space, foundations, Social pathology. Social and public welfare. Criminology, HV1-9960
Abstract

This study examines the structural and policy obstacles hampering free movement of philanthropic capital across the EU’s ‘sea of generosity’. While free movement of capital is a key element in the EU single market as enshrined in the Treaty of Maastricht, this principle previously focused on the for-profit sphere and efficient markets. In 2009, the European Court of Justice (ECJ) confirmed that the free movement principle also covered philanthropic capital, with Member States being prohibited from restricting philanthropic capital movements and payments across borders. This decision should facilitate cross-border fundraising, investment, and tax-effective giving by both corporates and individuals. Yet, significant regulatory drag hinders the use of fiscal incentives, and to date, proposals for EU-wide policy solutions (e.g. a common public benefit definition) have failed. Using the theoretical construct of regulatory space, we highlight the regulatory space characteristics impacting cross-border philanthropic capital movement. This multi-regulatory space analysis finds that contrasting actions by regulators, disparate national policies and the dominance of tax evasion concerns affect the free movement of philanthropic capital across the EU. We argue EU philanthropy could be expanded if there was greater clarity regarding administrative taxation procedures and support for foreign charities and donors seeking to navigate the straits of comparability.

Published
2022
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8. Regulating European Philanthropy: Lessons from the Scholarly Legacy of Evelyn Brody

Author

Breen Oonagh B.

Subjects
charity regulation, tax treatment, nonprofit governance, legal structures, united states, european philanthropy, Social pathology. Social and public welfare. Criminology, HV1-9960
Abstract

Throughout her long and distinguished academic career, spanning more than three decades, as a Professor of Law at Chicago-Kent University, Evelyn Brody’s work has interrogated three broad themes that underpin and drive charity law – the tax treatment of charities; the governance framework applicable to charities, its application, monitoring and enforcement; and the evolution of charitable structures over time, whether from an economic convergence perspective, a constitutional right of association perspective or from a public/private benefit perspective. This article reviews Brody’s contribution in these key areas. It explores the resonance of her work outside of the United States and its relevance for EU non-profit scholars before looking to Brody’s research legacy for future nonprofit scholars on both sides of the Atlantic.

Published
2020
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21. sj-pdf-1-nvs-10.1177_0899764021989444 – Supplemental material for Global Philanthropy: Does Institutional Context Matter for Charitable Giving?

Author

Wiepking, Pamala, Femida Handy, Sohyun Park, Neumayr, Michaela, Bekkers, René, Breeze, Beth, Wit, Arjen De, Einolf, Christopher J., Zbignev Gricevic, Scaife, Wendy, Bethmann, Steffen, Breen, Oonagh B., Chulhee Kang, Katz, Hagai, Krasnopolskaya, Irina, Layton, Michael D., Mersianova, Irina, Kuang-Ta Lo, Osili, Una, Pessi, Anne Birgitta, Sivesind, Karl Henrik, Yamauchi, Naoto, and Yongzheng Yang

Subjects
FOS: Economics and business, 160509 Public Administration, FOS: Political science, 150310 Organisation and Management Theory
Abstract

Supplemental material, sj-pdf-1-nvs-10.1177_0899764021989444 for Global Philanthropy: Does Institutional Context Matter for Charitable Giving? by Pamala Wiepking, Femida Handy, Sohyun Park, Michaela Neumayr, René Bekkers, Beth Breeze, Arjen de Wit, Christopher J. Einolf, Zbignev Gricevic, Wendy Scaife, Steffen Bethmann, Oonagh B. Breen, Chulhee Kang, Hagai Katz, Irina Krasnopolskaya, Michael D. Layton, Irina Mersianova, Kuang-Ta Lo, Una Osili, Anne Birgitta Pessi, Karl Henrik Sivesind, Naoto Yamauchi and Yongzheng Yang in Nonprofit and Voluntary Sector Quarterly

Published
2021
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23. Global philanthropy: Does institutional context matter for charitable giving?

Author

Wiepking, Pamala, Handy, Femida, Park, Sohyun, Neumayr, Michaela, Bekkers, René, Breeze, Beth, de Wit, Arjen, Einolf, Christopher J., Gricevic, Zbignev, Scaife, Wendy, Bethmann, Steffen, Breen, Oonagh B., Kang, Chulhee, Katz, Hagai, Krasnopolskaya, Irina, Layton, Michael D., Mersianova, Irina, Lo, Kuang Ta, Osili, Una, Pessi, Anne Birgitta, Sivesind, Karl Henrik, Yamauchi, Naoto, Yang, Yongzheng, Wiepking, Pamala, Handy, Femida, Park, Sohyun, Neumayr, Michaela, Bekkers, René, Breeze, Beth, de Wit, Arjen, Einolf, Christopher J., Gricevic, Zbignev, Scaife, Wendy, Bethmann, Steffen, Breen, Oonagh B., Kang, Chulhee, Katz, Hagai, Krasnopolskaya, Irina, Layton, Michael D., Mersianova, Irina, Lo, Kuang Ta, Osili, Una, Pessi, Anne Birgitta, Sivesind, Karl Henrik, Yamauchi, Naoto, and Yang, Yongzheng

Abstract

In this article, we examine whether and how the institutional context matters when understanding individuals’ giving to philanthropic organizations. We posit that both the individuals’ propensity to give and the amounts given are higher in countries with a stronger institutional context for philanthropy. We examine key factors of formal and informal institutional contexts for philanthropy at both the organizational and societal levels, including regulatory and legislative frameworks, professional standards, and social practices. Our results show that while aggregate levels of giving are higher in countries with stronger institutionalization, multilevel analyses of 118,788 individuals in 19 countries show limited support for the hypothesized relationships between institutional context and philanthropy. The findings suggest the need for better comparative data to understand the complex and dynamic influences of institutional contexts on charitable giving. This, in turn, would support the development of evidence-based practices and policies in the field of global philanthropy.

Published
2021
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24. Global Philanthropy: Does Institutional Context Matter for Charitable Giving?

Author

Wiepking, Pamala, primary, Handy, Femida, additional, Park, Sohyun, additional, Neumayr, Michaela, additional, Bekkers, René, additional, Breeze, Beth, additional, de Wit, Arjen, additional, Einolf, Christopher J., additional, Gricevic, Zbignev, additional, Scaife, Wendy, additional, Bethmann, Steffen, additional, Breen, Oonagh B., additional, Kang, Chulhee, additional, Katz, Hagai, additional, Krasnopolskaya, Irina, additional, Layton, Michael D., additional, Mersianova, Irina, additional, Lo, Kuang-Ta, additional, Osili, Una, additional, Pessi, Anne Birgitta, additional, Sivesind, Karl Henrik, additional, Yamauchi, Naoto, additional, and Yang, Yongzheng, additional

Published
2021
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26. The Legal Environment for Philanthropy in Europe

Author

Evans, Katerina Hadzi-Miceva, SIgrid J. C. Hemels, Giedre Lydeikyte-Huber, Ronovska, Katerina, Wino J. M. Van Veen, Surmatz, Hanna, European Foundation Centre, Donors And Foundations Network In Europe, Philanthropy Advocacy In Europe, Juan-Cruz Alli Turrillas, and Breen, Oonagh

Published
2020
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28. Charitable Organisations and Charity Policy in Ireland

Author

Breen, Oonagh B.

Subjects
Charitable organisations, Charity law, Ireland, Regulation
Abstract

Ireland has a long history of charity and charitable giving rooted in a strong religious tradition. In the late 1700s, Protestant philanthropy helped to alleviate the physical and medical needs of the impoverished working classes. Beginning in 1770, the incremental waning of the Penal laws enabled the growth of Catholic charities. Following Catholic emancipation in 1829, greater Catholic clergy involvement in charitable activity emerged with religious involvement in philanthropy becoming more formalized in Irish society. In the late 19th century, religious charities provided many essential services in the fields of health care, education and social welfare. In the 20th century, many of these voluntary organizations partnered with the state to provide these services on its behalf while receiving its funded support. Research studies describe the Irish as a generous nation. Over the past ten years, the World Giving Index (CAF, 2019), drawn primarily from Gallup’s World View World Poll data, has ranked Ireland consistently in the top five in the global league of donors in terms of the percentage of people who donate money, volunteer time or help strangers.

Published
2019

31. The Modern Law of Estoppel.

Author

Breen, Oonagh

Subjects
The Modern Law of Estoppel (Book), Books -- Book reviews
Published
2001

35. Probate Law and Practice.

Author

Breen, Oonagh

Subjects
Probate Law and Practice (Book), Books -- Book reviews
Published
1999

36. REGULATING CHARITABLE SOLICITATION PRACTICES - THE SEARCH FOR A HYBRID SOLUTION

Author

Breen, Oonagh B.

Subjects
Charities, Banking, finance and accounting industries, Business
Abstract

To purchase or authenticate to the full-text of this article, please visit this link: http://dx.doi.org/10.1111/j.1468-0408.2008.00468.x Byline: Oonagh B. Breen (1) Keywords: accountability; charities; fundraising regulation; government policy; accounting Abstract: A review of four fundraising regulatory models currently in existence in common law jurisdictions reveals a mismatch between the stated policy goals that these models set out to achieve and the practical, albeit unintended, consequences that flow from the implementation of these models. The paper highlights some of these policy/implementation discords. It proposes a hybrid model, which is designed to resolve some of these inconsistencies, and considers the potential for the model's practical application in one of the jurisdictions surveyed, Ireland. Author Affiliation: (1)School of Law, University College Dublin Article note: Address for correspondence: Oonagh B. Breen School of Law, Roebuck Castle, University College Dublin, Belfield, Dublin 4, Ireland., e-mail: oonagh.breen@ucd.ie

Published
2009

38. International practices, beliefs and values in not-for-profit financial reporting

Author

Cordery, Carolyn J., Crawford, Louise, Breen, Oonagh B., Morgan, Gareth G., Cordery, Carolyn J., Crawford, Louise, Breen, Oonagh B., and Morgan, Gareth G.

Abstract

Financial reporting is an important aspect of not-for-profit organisations’ (NPOs’) discharge of accountability, particularly for donations and funding. Nevertheless, NPO financial reporting lacks a global approach. Drawing on a multi-national survey attracting more than 600 respondents, this paper utilises a pattern-matching methodology to capturing institutional logics. We uncover tension between NPO financial reporting practice (underpinned by symbolic and material carriers of a local financial reporting logic), and a majority belief that NPO international financial reporting standards should be developed and followed. Conflict between local practice and stakeholder beliefs is evident. Significant belief differences across key stakeholder groups will likely impact NPO financial reporting development.

Published
2019

45. Waiting for the Big Wave: A Fifty Year Retrospective on the Ebb and Flow of Irish Charity Regulation

Author

Breen, Oonagh B.

Subjects
Co-regulation, State regulation, Charity regulation, Nonprofit governance, Social partnership, Self regulation, Ireland, Voluntary sector
Abstract

In common with many nations, Ireland has been subject to a perennial cycle of statutory and non-statutory regulation of the non-profit sector. One can identify with ease the major waves of statutory regulation that occurred in 1844, 1961 and 2009 respectively with the gap between regulatory bouts shortening in each successive wave. The stated purpose of these statutes remains remarkably consistent and aligned, implying either the continuation of a clear policy objective or a marked failure to attain the goal on the previous occasion such that the task must be tackled de novo.

Published
2017

47. Financial reporting by charities:a matched case study analysis from four countries

Author

Mack, Janet, Morgan, Gareth, Cordery, Carolyn J., Breen, Oonagh B., Mack, Janet, Morgan, Gareth, Cordery, Carolyn J., and Breen, Oonagh B.

Abstract

This paper analyses financial reporting requirements applicable to charities in four jurisdictions—Australia; England; Ireland; New Zealand—using case study analysis which compares the actual financial statements of four charities operating in the same field and with similar levels of total income. The authors highlight common issues and implications in terms of the concepts underpinning not-for-profit organization (NPO) financial reporting and argue the case for harmonized international NPO accounting standards.

Published
2017

48. Financial reporting by charities: a matched case study analysis from four countries

Author

Mack, Janet, Morgan, Gareth, Breen, Oonagh, Cordery, Carolyn, Mack, Janet, Morgan, Gareth, Breen, Oonagh, and Cordery, Carolyn

Abstract

This paper analyses financial reporting requirements applicable to charities in four jurisdictions: Australia; England; Ireland; New Zealand, using case study analysis which compares the actual financial statements of four carefully matched charities operating in the same field and with similar levels of total income. We highlight common issues and implications in terms of the concepts underpinning not-for-profit (NPO) financial reporting and the case for harmonized international NPO accounting standards.

Published
2017

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