The 1966 Jordanian Charities and Other SocialEntities law No (33) and its subsequent modifications regulates and overseesall matters related to the registration and practice of charities and socialgroups. Moreover, the 1985 Income Tax Law No. (57) and its modifications holds a series of incentives directed towards charities and other socialgroups; these incentives which include income derived from non profit activities, subscriptions and grants are ceded special treatment in the form of deductions that must not go beyond a certain percentage of the total taxed income. That being the case, it is necessary to identify the meaning of the terms “charities’ and ‘social entities” legally as well as the restrictions and provisions that govern them. Once that is done, clarity of the way and the reasons such charities are taxed as well as justifications of such treatment must be obtained in accordance with the Jordanian legislator position, best international practice, and the tax legislation and exemption thereof. All of this will help put an end to the misuse of charity tax exemptions.
Keywords'; Administrative Law, Charities, Tax Incentives, International Best Practices
"The Legal System of Charities and Other Social Entities in Jordan,"
Journal Sharia and Law: Vol. 2009:
37, Article 3.
Available at: https://scholarworks.uaeu.ac.ae/sharia_and_law/vol2009/iss37/3