Foundations. A good deal for society? : an empirical study of the economic costs and benefits of charitable grant-making foundations in Switzerland

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<title>dations.  A good deal for society?</title>
<subTitle>: an empirical study of the economic costs and benefits of charitable grant-making foundations in Switzerland</subTitle>
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<place>
<placeTerm type="code" authority="marccountry">che</placeTerm>
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<issuance>monographic</issuance>
<place>
<placeTerm type="text">Zurich</placeTerm>
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<publisher>PwC Switzerland</publisher>
<dateIssued>2019</dateIssued>
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<abstract displayLabel="Summary">This study is the first of its kind to investigate whether setting up a tax-exempt grant-making foundation pays off for society, or whether the process primarily provides tax breaks which ultimately benefit those who set up the foundation, without generating adequate added value for the public at large. The study is based on a comparative mathematical calculation where funds which flow to the general public in the form of donations from a charitable foundation are offset against those which society misses out on by exempting a charitable foundation from its tax liability. The analysis is undertaken with two model cases commonly found in practice: an endowed foundation and a spend-down foundation.</abstract>
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<topic>Fundaciones</topic>
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<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080630461">
<topic>Responsabilidad de las fundaciones</topic>
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<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080579784">
<topic>Costes económicos</topic>
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<topic>Impacto económico</topic>
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<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080637668">
<geographic>Suiza</geographic>
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<title>Les Fondations.  Une bonne affaire pour la société : une analyse empirique des coûts et bénéfices économiques des fondations donatrices d'utilité publique en Suisse</title>
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<identifier type="local">MAP20190028387</identifier>
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