Income tax 2018

The income tax exemption of charities and the tax deductibility of charitable donations: The United States and Australia compared

Source: Australian Tax Forum Journal Article

Published Date: 1 Dec 2018


This article analyses and compares the income tax exemption for charities and the tax deductibility of donations to charities in the United States of America and Australia both from a fiscal and social perspective. It commences with an explanation of not-for-profit status and the development of the legal concept of charity in both countries. It then compares the different approaches in Australia and the US to this legal concept and the rise of the income tax exemption and its significance both financially and socially.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Income tax 2018

Share this page