Analysing the role of tax incentives for donations to non-profit organisations in India

Analysing the role of tax incentives for donations to non-profit organisations in India

By Malini Chakravarty and Priyadarshini Singh
in  The Routledge Handbook of Taxation and Philanthropy
Edited by Henry Peter and Giedre Lideikyte Huber
Routledge UK
2021
This chapter is based on a first-of-its-kind study of tax incentives for philanthropy in India based on a review of tax incentives structures and available evidence on the impact on charitable donations across eleven other countries around the world. The chapter makes policy recommendations towards strengthening India's tax incentives regime for philanthropy. 
 
The research project was conceptualized and managed by Priyadarshini as a Senior Visiting Fellow at the Center for Social Impact and Philanthropy, Ashoka University, in partnership with the Center for Budget and Governance Accountability.