Abstract

TABORDA, Daniel  and  MARTINS, António. Charitable giving: an economic and fiscal perspective. Economia Global e Gestão [online]. 2009, vol.14, n.3, pp.93-110. ISSN 0873-7444.

The social importance of some entities pertaining to the third sector is evoked as the reason behind direct public financial support, which is based not only on direct public transfers, but also on the donations made by the private sector. In order to encourage this behaviour, the State relinquishes revenue by granting tax benefits to companies and citizens who support institutions of widely recognized public interest. The focus of this work is mainly the economical aspects behind donations, in particular the corporate charitable giving.

Keywords : Corporate Charity; Non Profit Organizations; Donations; Third Sector.

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