공익법인 주식기부 관련 세법상 과제의 국제비교 ‒한미일 3국을 중심으로‒

Abstract

In this study, the issue of ‘whether the acquisition price of donated stocks by a PBO (public benefit organization) should be evaluated based on the market price at the time when an individual first acquired it or when a PBO received a donation’ was analyzed. To summarize the results, in Japan, when an individual donates securities to a PBO(that fulfil the not-for-profit requirement), the capital gains tax is exempt. In the United States, treat donated stocks at fair market value at the time of donation and no capital gains tax is imposed on donations of appreciated property. In Korea, the acquisition price is determined on the basis of the donor standard and capital gains tax is imposed at market value based on the time of the donor’s acquisition of new shares. Therefore, in Korea, it is necessary to provide sufficient exceptions for non-taxation of inheritance tax and gift tax laws and to improve taxation in the direction of revitalizing donations for the public interest by increasing the limit of inheritance and gift tax exemption for stock donations of public benefit organizations.