| Abstract: | This paper explores the differing approaches and objectives of Japanese and American philanthropy, as well as aspects of corporate giving and corporate citizenship. The historic roles of philanthropy, and the scope and purposes of the non-profit sector in both countries are examined, as is the concept of corporate good citizenship and the tendency towards giving by individuals and corporations. In addition, the paper examines the differing tax treatments, such as deductibility of charitable gifts, tax exemption of organisations, and relation of exempt entities to government, that logically follow from the two approaches, including changes in law and regulation through to the end of 1990. Although written by an American, this paper is not intended to present American-style philanthropy as a model for any others. Rather, it is intended to provide useful information for comparative study and to express the hope that Japan will bring a fresh approach to philanthropy around the world that goes beyond giving to traditional American causes and purposes and beyond giving solely as an export product used as a means of easing trade and investment friction.Susan Flaherty is a partner in the law firm of Roha & Flaherty in Washington, |
