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Uncharitable Treatment? Why Donations to Private and Public Foundations Deserve Equal Tax Status

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Author Info
A. Abigail Payne (McMaster University)
Huizi Zhao

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Abstract

Canada’s public foundations and charities got a helping hand from Ottawa last year when the May federal budget removed the capital gains tax on listed securities given as donations. While the change facilitated gifts of stock to these public organizations, their philanthropic cousins, private foundations, did not benefit. This differential treatment potentially discourages donations to, and the development of, private foundations.

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Publisher Info
Paper provided by C.D. Howe Institute in its series e-briefs with number 38.

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Length: 7 pages
Date of creation: Jan 2007
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Publication status: Published on C.D. Howe website, January 2007
Handle: RePEc:cdh:ebrief:38

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Related research
Keywords: governance and public institutions; charitable sector;

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Find related papers by JEL classification:
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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