To avoid beating around the bush, the taxation framework of private generosity is an issue of public interest. In addition to representing a financial cost for the public Treasury, the fiscal incentives given to charity explicitly encourage foundations to intervene on issues that concern society as a whole (education, health, the environment, etc.). Further still, the manner in which we conceive of charitable taxation has a political reach, in the sense that it calls for an interpretation of democratic life. We must understand that beyond the accounting issues around what philanthropy costs us collectively, taxation methods are proof of a tendency towards an interventionist model of social problems. What do we want?
1. A model in which the State assumes a welfare role and is in charge of the common good while philanthropy plays a marginal role?
Or,
2. A more decentralized model where private initiatives are called upon to accomplish a significant portion of governmental responsibilities?
These are the types of questions that arise when we decide to tax philanthropy or not. The collected references in this newsletter aim to put forth the collective and political dimension of the relationship between taxation and philanthropy. Happy reading!
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- Editorial: Lambelet, A., Balsiger, P., Carnac, R., Honegger, C. (2019). Tax incentives in favour of public utility: a limited debate? PhiLab.
- Article: Grant-Poitras, David.
- Video: Sylvain A. Lefèvre on the set of Francs-tireurs – Taxation and Foundations. (In French only)
- Infographic Summary: Francs-tireurs – The Tax Regime of Private Foundations with Sylvain A. Lefèvre and Brigitte Alepin
- Parachin, A. (2015). Charitable foundations and advocacy: Reimagining the doctrine of political purposes. Research Paper #4. Montreal: LaboMTL.
- PhiLibrary