European nonprofits and funders interested in cross-border philanthropy face several legal barriers to such activities. These challenges include the lack of nonprofit oriented European regulatory measures, particularly European legal vehicles, and the existence of Member State tax sovereignty that can make it difficult for nonprofits and funders engaged in cross-border activities to obtain tax benefits. At the same time, developments such as the next round of European Commission strategic plans may provide new opportunities for addressing these legal barriers, while other developments such as proposals to restrict foreign funding of domestic nonprofits may create additional barriers. Given the impact of legal barriers to cross-border philanthropy on nonprofits and society more generally, the time is ripe for researchers and practitioners to collectively consider these barriers and options for responding to them.

In this event participants will have an opportunity to learn how the lack of nonprofit oriented European regulatory measures and the existence of tax sovereignty of European countries inhibit cross-border philanthropy. Participants will also have an opportunity to discuss emerging issues affecting legal barriers to cross-border philanthropy in Europe.The event will take place in the afternoon of July 3, 2019 at the University of Basel

After an informal lunch, participants will be invited to three consecutive afternoon sessions. The sessions will focus on (1) prospects for European regulatory measures addressing cross-border philanthropy and nonprofits, with a focus on European company law and the failed attempt by the European Commission to develop European Statutes relating to nonprofits, (2) the effects of country variations with respect to the tax benefits provided to nonprofits and their funders when they operate across borders and options for addressing such variations, including application of the non-discrimination principle established by the European Court of Justice and the related concept of comparability, and (3) emerging issues arising from developments that may either present new opportunities for addressing legal barriers to cross-border philanthropy or risk the creation of new such barriers, including both European and country-specific measures. For each session a moderator and one or more presenters with appropriate expertise will be invited from among researchers and practitioners working in this area to lead a discussion of these issues.

More information about the event can be found here.