caa a22 4500 477066925 CHVBK 20180405111415.0 cr unu---uuuuu 170330e19960601xx s 000 0 eng 10.1007/BF02354112 doi (NATIONALLICENCE)springer-10.1007/BF02354112 Gjems-Onstad Ole P.O. Box 580, N-1301, Sandvika, Norway aut The legal framework and taxation of Scandinavian non-profit organisations [Elektronische Daten] [Ole Gjems-Onstad] The Scandinavian countries are part of the same legal tradition. No Scandinavian country has any written statute on non-profit associations. Their association law is flexible, common-sensical and easy to comply with. To obtain subsidies, the associations may have to submit to regulations regarding organisational structures (open membership and one person, one vote). The law on foundations is more formalised, and the foundations are subject to considerably more control and scrutiny. Scandinavian NPOs are usually exempt from income tax, but do not to any great extent benefit from deductibility for donations. They are subject to payroll tax, and usually to value added tax. The Scandinavian taxation policies may make the NPOs economically dependent upon the government, and subject to regulation through ‘subsidy law'. International Society for Third-Sector Research (ISTR), 1996 Voluntas: International Journal of Voluntary and Nonprofit Organizations Kluwer Academic Publishers 7/2(1996-06-01), 195-212 0957-8765 7:2<195 1996 7 11266 https://doi.org/10.1007/BF02354112 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/BF02354112 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Gjems-Onstad Ole P.O. Box 580, N-1301, Sandvika, Norway aut NATIONALLICENCE 773 0- Voluntas: International Journal of Voluntary and Nonprofit Organizations Kluwer Academic Publishers 7/2(1996-06-01), 195-212 0957-8765 7:2<195 1996 7 11266 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer