Sunday, January 6, 2008
Archana Sridhar on "Tax Reform and Promoting a Culture of Philanthropy: Guatemala's 'Third Sector' in an Era of Peace"
Archana Sridhar, Assistant Dean of Research and Special Projects, at Indiana University School of Law - Bloomington, is a relative newcomer. Her scholarship interests include international philanthropy, post-conflict development and tax reform. Prior to joining Indiana University - Bloomington, she represented tax exempt organizations in private practice and spent a year in Guatemala on a U.S. Student Fulbright Fellowship studying tax reform and nonprofit organizations. Her research culminated in an article entitled, "Tax Reform and Promoting a Culture of Philanthropy: Guatemala's 'Third Sector' in an Era of Peace," 31 Fordham Int'l LJ 186 (2007) (Lexis access required). An abstract of the article is posted on SSRN. Here is the abstract:
This article addresses the gap between the visionary documents of Guatemala's emerging democracy and public policy when it comes to tax reform and the nonprofit sector. It formulates possible ways to utilize Guatemalan tax reforms to both expand the country's meager tax base and generate a thriving culture of philanthropy to benefit nonprofit and/or non-governmental organizations (NGOs). By mapping and analyzing the laws affecting the formation and oversight of Guatemalan civil society organizations, which were important agents of change during Guatemala's long civil war and peacemaking process, the article builds on a scholarly conversation about philanthropy in Latin America. The author makes recommendations for Guatemala, analyzing in part the proposals of Guatemalan civil society groups during the 2006-07 "Pacto Fiscal" tax reform effort. The regulatory framework of the NGO sector in developing countries like Guatemala is particularly important in an atmosphere of increased government contracts and partnerships with NGOs for traditionally State-sponsored public services.
Please tell Assistant Dean Sridhar's Indiana University School of Law - Bloomington colleagues you read about her article on Nonprofit Law Blog!