Spenden- und Gemeinnützigkeitsrecht in Europa

The results of this interdisciplinary study are reference points for the current controversial discussion on the reform of the law pertaining to donations and charitable organizations. In the first part, the authors present a proposal for the reform of the tax incentives granted for private donations. On the basis of econometric methods, the authors examine whether or not such a reform would be a burden or a relief for the federal budget. In addition, they calculate some interesting financial ratios in the German donation landscape. The second part of the work contains a study in comparative law. It consists of ten reports on the German federal states, a general report from the perspective of comparative law which is based on this, a report which gives a general summary in which German law is also included, and an article which gives proposals for the German law pertaining to charitable organizations and donations. In the third and fourth part of the book, the authors deal with selected questions on this subject.