² National Societies which replied to the questionnaire, or about which information was received from Federation delegations: Australia, Belgium, Bolivia, Bulgaria, Burkina Faso, Chile, Côte d'Ivoire, Denmark, France, Germany, Georgia, Hungary, Ireland, Japan, Kazakstan, Luxembourg, Malta, Mexico, Paraguay, Portugal, Russian Federation, South Africa, Senegal, Spain, Swaziland, Sweden, Switzerland, United Kingdom, United States of America, Uruguay, and Zimbabwe.

³ Adopted by the 25th International Conference of the Red Cross, Geneva, October 1986.

⁴ See, for example, Article 1, para. 1, of the Austrian Red Cross Protection Law: “The Austrian Red Cross is the recognized National Red Cross Society on the territory of the Austrian Republic; in this capacity it has in time of peace and war to carry out the tasks devolving on National Red Cross Societies from the Geneva Conventions for the protection of war victims of 12 August 1949, Federal Law Gazette No. 155/1953, and from the decisions of the International Conference of the Red Cross.”

⁵ See, for instance, Act No. VI of the Malta House of Representatives at Sitting No. 25 of 10 June 1992, “to make provision for the recognition of the Malta Red Cross Society and for matters connected therewith”, section 4(1), which states: “The Society shall have the right in conformity with the conventions listed in the second schedule to this Act (Geneva Conventions and Additional Protocols) to use the emblem of the Red Cross on a white ground formed by reversing the colours of the Swiss Confederation” (emphasis added).

⁶ “Raising money from government”, Directory of Social Change Publication, Norton, Michael (ed.), London, 1980, p. viii Google Scholar.

⁷ For instance, the Malta government pays an annual grant to the Malta Red Cross. The salaries of a full-time typist and messenger together with a part-time administrator are also paid by the government (source: Malta Red Cross).

⁸ See, for instance, Article 3 of the Swiss Arrêté fédéral “concernant la Croix-Rouge suisse” of 13 June 1951, which grants both financial support and fiscal exemptions to the Red Cross Society. The Arrêté fédéral takes into account the unique position of the National Society within the country: “La Confédération tient compte de la situation particulière de la Croix-Rouge en lui garantissant un appui financier ainsi que des facilités spéciales. La Confédération accorde chaque année à la Croix-Rouge suisse: a) une subvention pour l' accomplissement des tâches mentionnées à l' article 2; b) une subvention spéciale pour former et tenir à disposition un personnel infirmier professionnel en vue de l' aide sanitaire volontaire. Le montant de ces subventions sera fixé dans le budget. Les facilités qui peuvent être accordées à la Croix-Rouge suisse concernent en particulier l' exemption partielle ou complète de taxes, émoluments et impôts, en tant que les dispositions légates le permettent.”

⁹ See, Article 20 of the German Constitution (Grundgesetz), which states the social welfare principle. Pursuant to this principle, the government has to support all non-governmental organizations, such as the German Red Cross, that conduct welfare activities. Accordingly, the German Red Cross receives an annual grant from the government.

¹⁰ A similar reasoning has been upheld by the United States Supreme Court in Department of Employment v. United States (see below, p. 465).

¹¹ In May 1996.

¹² At that time the red cross was not yet the official symbol, and what were to become Red Cross or Red Crescent Societies were called “Relief Committees”.

¹³ Resolution of 21 September 1946 (document E/232).

¹⁴ United Nations General Assembly, Forty-ninth Plenary Meeting, resolution 55 (I), 19 November 1949

¹⁵ Perruchoud, R., Les résolutions des Conférences internationales de la Croix-Rouge, Henry Dunant Institute, Geneva, 1979, p. 360.Google Scholar

¹⁶ IRRC, No. 310, 01–02 1996, pp. 75–77.CrossRefGoogle Scholar

¹⁷ 17th International Conference, Stockholm, 1948, Res. XL.

¹⁸ 12th International Conference, Geneva, 1925, Res. IV, Ch. 2.

¹⁹ Perruchoud, R., International responsibilities of National Red Cross and Red Crescent Societies, Henry Dunant Institute, Geneva, 1982, p. 10.Google Scholar

²⁰ Ibid.

²¹ See, for instance, the British Charitable Uses Act of 1601 (43 Eliz. I, Ch. 4), also known as the statute of Elizabeth I. The preamble of the Act contained a list of charities.

²² To be exempted from paying stamp duties (Stamp Duties Act, 1920, NSW, Second Schedule, General exemption 24 (b)), or to enjoy Tax Deducibility of Donations (Section 78 (1)(a) of the Tax Act) the Red Cross will be considered as “an institution of a charitable or benevolent nature”. The Australian legal system recognizes different categories of tax-exempt organization. The same organization may qualify for different fiscal categories for the purposes of tax exemption.

²³ Loi du 1^er juillet 1901 relative au contrat d' association.

²⁴ See Associations et fondations en Europe: Régime juridique et fiscal, Juris Service, Lyon, 1994, p. 153.Google Scholar

²⁵ These texts should not be confused with the decrees, letters, or even statutes which simply recognize that the National Society is part of a fiscal category.

²⁶ Loi du 16 août 1923 conférant la personnalité civile à la Société de la Croix-Rouge luxembourgeoise, Mémorial du Grand-Duché de Luxembourg, mardi 28 août 1923, No. 41, p. 463 Google Scholar. Similarly, the Portuguese Red Cross is exempted from taxes as are other “colectivas de utilidade publica” in the very law which recognizes its legal nature. Article 7, para. 2 (exemptions), says that the Portuguese Red Cross enjoys as well, to carry out its purposes, “all the benefits and exemptions that are recognized for moral entities of public utility and other organizations of social solidarity”

²⁷ International Bureau of Fiscal Documentation, International Tax Glossary, Amsterdam, 1988, p. 166.Google Scholar

²⁸ Source: Russian Red Cross Society.

²⁹ Source: Australian Red Cross.

³⁰ This paper deals with National Society tax exemptions on traditional sources of income. It does not include fiscal relief to private companies set up by National Societies to increase funding or promote activities. The analysis of the fiscal status of commercial activities of Red Cross or Red Crescent Societies merits a separate study.

³¹ Organizations that are exempt from federal income tax are described in Section 501(c)(3) of the Internal Revenue Code of 1954 as amended.

³² See “Dons, donations et legs” in “L'association: Le mensuel du monde associatif’, No. 6, 05 1995, p. 44–45 Google Scholar. The Senegalese Red Cross Society has the same status of “association reconnue d'utilité publique” with some differences: Article 8–3e de la loi 92.40 du 9 juillet 1992, portant modification du Code général des impôts du Sénégal; JO No. 5476 du 11 juillet 1992: “Les personnes morales ou sociétés qui effectuent des dons et legs à la Croix Rouge sénégalaise, sont autorisées à déduire de leur assiette de l'impôt sur les sociétés, le montant desdits dons ou legs dans la limite de deux pour mille (2‰) de leur chiffre d'affaires.” Article 36–5e du Code précité: “Le même avantage est accordé aux personnes physiques qui peuvent déduire de lews revenus à imposer, les versements effectués au profit de la Croix-Rouge Sénégalaise, dans la limite de 0,5% desdits revenus”. In Chile, taxpayers can deduct their gifts from adjusted gross income when computing income tax liability, up to a limit of 10%.

³³ Act No. 40 of 1993, Article 4.3.

³⁴ Loi du ler décembre 1940, art. 1^er; No. 69–1168 du 26 decembre 1969, art. 4. Article 1071 ends with “Jusqu'à la même date l' acquisition et la location par la Croix-Rouge française des immeubles nécessaires à son fonctionnement sont également exonérées de tous droits de timbres et, sous réserve des dispositions de l' article 1020, de tous droits d' enregistrement”.

³⁵ Décrets 63.055 of 29 January 1963 and 63.597 of 11 September 1963.

³⁶ Décret 83.504 of 17 May 1983 “fixant les conditions d' application de l' article 108 du Code des douanes” and loi 74.78 of 18 July 1974 as modified by loi 87.47 of 28 December 1987 “portant modification du Code des douanes”.

³⁷ Letter No. 02139/MEFP/CT of 7 April 1994.

³⁸ Letter No. F.480/128 of 16 October 1985, from Secretary for Customs & Excise.

³⁹ International Tax Glossary, supra note 27, p. 285.CrossRefGoogle Scholar

⁴⁰ Ley 37/1992, de 28 diciembre, del impuesto sobre el valor añadido (LIVA); Real Decreto 1624/1992, de 29 diciembre, por el que se aprueba el reglamento del impuesto sobre el valor añadido.

⁴¹ “Most countries impose a tax on the income of individuals and legal entities. (…) Two major income tax systems may be distinguished: comprehensive (synthetic) and schedular (analytical) income tax systems. Under the first category, tax is levied on the taxpayer's total income and under the second category a number of different taxes are levied on various categories of income, mostly at different rates.” International Tax Glossary, p. 145.Google Scholar

⁴² Income Tax Assessment Act, Section 23(e).

⁴³ S.333/334 ITA 1967.

⁴⁴ S.31(l)(g)(i) F.A. 1986.

⁴⁵ Article 39 (Exención) of Decreto 3059/1966 states: “Quedan exentos del pago de estas tasas: (…) 5. La celebración de sorteos, tómbolas y rifas que organice la Cruz Roja Española, en las condiciones que reglamentariamente se determinen”.

⁴⁶ Charity Commissioners for England and Wales: Fiscal Benefits for Charities, 01 1990, p. 1.Google Scholar

⁴⁷ Decreto Ley No. 37475 of 1980, (Ley de Timbres, Estampillas y Papel Sellado).

⁴⁸ Excise duties are internal taxes imposed either as “user” charges from government services, as “regulatory” charges on activities such as gambling or air transportation, or more importantly as taxes on the consumption of a commodity, upon its retail sale or sale by the manufacturer or producer, or upon its importation. Excise duties are classically charged on products such as liquor, tobacco, and motor fuels.

⁴⁹ Internal Revenue Code of 1954, Section 26 U.S.C. Sec. 4253(c).

⁵⁰ Certificate No. 52-71-0206-N of 3 December 1976.

⁵¹ Letter ruling from the Internal Revenue Service, 4 March 1974, published as Rev. Rul. 76–510.

⁵² 0.25% since 21 January 1976. Arrêté royal relatif aux ressources complémentaires accordées à la Croix-Rouge de Belgique.

⁵³ Décret of 25 06 1952.Google Scholar