International Charitable Giving (2012)

Edited by Clive Cutbill, Consultant; Alison Paines, Partner, Head of Charities and Philanthropy Group; and Murray Hallam, Consultant, at Withers LLP

Theresa contributed Chapter 2 “Motivational Factors in International Philanthropy

The only comprehensive treatment of cross-border charitable giving, this book is an essential guide for all those involved in this complex area of the law. The book provides extensive analysis of the broader and jurisdiction-specific issues surrounding international giving, enabling easy comparison of the various legal systems.

Theresa’s chapter provides a wide-ranging international survey of the current perceptions of attitudes to giving and the responsibilities of private individuals to pay for public benefit in different counties and jurisdictions. Perceptions of the role of the state in the provision of public services, and the existence of tax-efficient incentives, may not be central to individual motivation, but are crucial to the nature of the culture of giving in any particular society or group. Theresa draws on research from all over the world to provide an extended analysis and review of likely future trends.

“The editors and the individual contributors have collaborated to produce an accessible, reliable and up-to-date work of reference that will prove indispensable to professionals requiring an international perspective in this often-misunderstood area of the law.” 
Phillip Taylor MBE and Elizabeth Taylor, Richmond Green Chambers