“Generosity and Taxation - An Overview�

This comprehensive report reflects key findings from extensive research on generosity, and other related research, both from Philanthropy New Zealand and Overseas. It also highlights initiatives, and their achievements, aimed at stimulating generosity.  An extensive bibliography and web links are provided so readers can quickly access information of interest that is too detailed for this report.

The paper provides an introduction to all the relevant issues and is a basis for research for those intending to make a submission to the government’s discussion document on tax rebate regime for charities.