Japanese Corporate Philanthropy

Contents......Page 12
1. Introduction......Page 16
Definition of Society and Social Obligation......Page 23
The Role of Law in Society......Page 30
Attitude Toward Government—okami......Page 31
Japan as a Middle-Class Society......Page 33
3. The Development of the Nonprofit System......Page 37
The Civil Code and koekihojin......Page 38
Decentralization and Fragmentation......Page 41
4. Establishing a Foundation—Law and Practice......Page 49
The Law—Its Provisions and Analysis......Page 53
Establishing a Foundation—Practicalities......Page 57
Case Study......Page 67
Postformation Government Supervision......Page 69
5. Taxation......Page 79
Taxation of Nonprofit Organizations......Page 80
Taxation of Individual Donors......Page 81
Taxation of Corporate Donors......Page 86
International Contributions—Supplementary Mechanism......Page 88
Problems with the Tax System......Page 91
Tax System Reform......Page 99
6. The Philanthropic Process—Management, Operation, and Grant Making......Page 112
The Keidanren and Corporate Giving......Page 114
Corporate-giving Programs......Page 120
Corporate Foundations......Page 124
7. Recent Developments and Future Directions......Page 136
E......Page 146
J......Page 147
N......Page 148
T......Page 149
Z......Page 150