Uncharitable Treatment? Why Donations to Private and Public Foundations Deserve Equal Tax Status

A. Abigail Payne () and Huizi Zhao

No 38, e-briefs from C.D. Howe Institute

Abstract: Canada’s public foundations and charities got a helping hand from Ottawa last year when the May federal budget removed the capital gains tax on listed securities given as donations. While the change facilitated gifts of stock to these public organizations, their philanthropic cousins, private foundations, did not benefit. This differential treatment potentially discourages donations to, and the development of, private foundations.

Keywords: governance and public institutions; charitable sector (search for similar items in EconPapers)
JEL-codes: H21 H24 (search for similar items in EconPapers)
Date: 2007-01
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Published on C.D. Howe website, January 2007

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