The European Commission is already preparing the future framework of not-for-profit organizations which will be available to Europeans. The aim of the European Foundation Project is to develop the legislative draft for the legal form of a European Foundation. A team of experts in comparative law from across Europe, commissioned by the Bertelsmann Foundation, the Compagnia di San Paolo, and the ZEIT-Stiftung Ebelin and Gerd Bucerius, has undertaken feasibility research, and developed a proposal. The resulting draft legislation is clearly presented here in a way which makes it easy for the reader to locate information on specific legal issues. The draft is supported by comprehensive explanatory chapters, as well as comparative chapters on each issue which cover European countries, the USA and China. This book lays the groundwork for policy and advocacy initiatives in the European foundation and the not-for-profit sector.
• Includes the legislative draft for a European Foundation, giving readers a quick summary of the policy recomendation of the project • The book is structured according to the paragraphs within the draft, making it easy for readers to find information on specific legal issues • Includes comparative studies of all the European countries as well as the USA and China
1. Draft: Part 1 - Civil law; Part 2 - Tax law; 2. Commentary and comparative view: Introduction to civil law; Introduction to tax law.