MALTA Law and Practice Contributed by: Rosanne Bonnici and Rebecca Diacono, Fenech & Fenech Advocates
10.2 Common Charitable Structures Local charities typically take the form of a public ben - efit foundation. Such foundations must be registered with the Registrar of Voluntary Organisations to be eligible to receive public donations.
deceased cohabitant, either separately or jointly with the surviving cohabitant.
10. Charitable Planning 10.1 Charitable Giving
The ITA makes limited provision for tax-deductible donations to charities and organisations of a public and/or philanthropic character. In addition to the particular arrangements to be found therein, the ITA provides for a general exemption from the payment of income tax with respect to the income (and, therefore, including chargeable capital gains) derived by any institution, trust, bequest or foundation having a public character and engaged in philanthrop - ic work, should it be so declared for the purposes of said exemption by the relevant minister. There is in fact a legal notice, updated from time to time, with a list of qualifying organisations.
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