The Fisc and the Frontier: Approaches to Cross-border Charity in Australia and the UK

This article is the seventh in a series on Canadian Charities Working Internationally. SUMMARY: Myles McGregor-Lowndes, Director of The Australian Centre for Philanthropy and Nonprofit Studies, examines fiscal policies regarding cross-border philanthropy in two jurisdictions: Australia and the UK. Australia‚Äôs restrictive policy confines the benefits of its charitable tax relief largely to taxpayers who reside…