Förderung und Finanzkontrolle gemeinnütziger Organisationen in Großbritannien und Deutschland

Sabine Selbig compares the relevant statutory and case law in Scotland, England and Wales and Germany with the aim of ascertaining the best way of enabling third sector organisations to fulfil their role in contemporary society. She identifies the means by which a balance can be achieved between public accountability for bodies receiving tax exemptions, grants and public donations without overburdening them with unnecessary administrative and financial regulations. She examines the extent and operation of financial incentives for Third sector organisations and donors in the three jurisdictions and the arrangements for claiming repayment of tax. She also analyses the controlling measures such as registration, financial audit and judicial control with the aim of establishing which measures are proving to be most effective.