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[donau] branch master updated: sorry, forgot to check this in


From: gnunet
Subject: [donau] branch master updated: sorry, forgot to check this in
Date: Wed, 22 Jan 2025 08:39:09 +0100

This is an automated email from the git hooks/post-receive script.

tanja-lange pushed a commit to branch master
in repository donau.

The following commit(s) were added to refs/heads/master by this push:
     new 75c1eae  sorry, forgot to check this in
75c1eae is described below

commit 75c1eaefb77fc047ee95de017fdd54ccfdf6b2f7
Author: Tanja Lange <tanja@hyperelliptic.org>
AuthorDate: Wed Jan 22 08:38:49 2025 +0100

    sorry, forgot to check this in
---
 doc/usenix-security-2025/paper/appendix.tex | 202 ++++++++++++++++++++++++++++
 1 file changed, 202 insertions(+)

diff --git a/doc/usenix-security-2025/paper/appendix.tex 
b/doc/usenix-security-2025/paper/appendix.tex
new file mode 100644
index 0000000..7f4b66e
--- /dev/null
+++ b/doc/usenix-security-2025/paper/appendix.tex
@@ -0,0 +1,202 @@
+\section{Further information on donations}
+\label{app-back}
+
+\subsection{General background information}
+
+This section contains general background information pertaining donations.
+
+% FIXME: make this less EU-specific for USENIX???
+
+\subsubsection{General Regulatory Framework}
+
+European Union (EU) member states regulate donations through a blend
+of EU-wide directives and country-specific laws. While there is no
+uniform regulation that applies to all donations in Europe, certain EU
+directives and principles affect donation practices, particularly
+those related to transparency, anti-money laundering (AML), tax
+compliance, and donor data protection.
+
+\subsubsection{Transparency and Accountability}
+
+Transparency in charitable donations is crucial to maintain public
+trust and deter financial misuse. European countries typically require
+organizations that receive donations to adhere to transparency
+measures, including:
+
+\begin{itemize}
+\item {\bf Public Financial Reporting:} Most European countries
+  mandate that charities, nonprofits, and similar organizations
+  publish annual financial reports. These reports generally include
+  detailed breakdowns of income sources, donation amounts, and
+  expenditures.
+\item {\bf Disclosures for Large Donations:} In some countries, large
+  donations must be reported to regulatory authorities. This threshold
+  and the specific requirements vary by country. For example, Germany
+  requires registration for organizations receiving public donations,
+  while the UK mandates certain reporting for donations above a
+  particular threshold.
+\item {\bf Third-Party Audit Requirements:} To verify the financial
+  integrity of charitable organizations, many countries mandate
+  independent audits for organizations surpassing specific revenue
+  thresholds.
+\end{itemize}
+
+\subsubsection{Anti-Money Laundering (AML) and Counter-Terrorism Financing 
(CTF)}
+
+Given the potential for abuse of charitable donations for money
+laundering and financing illegal activities, EU-wide Anti-Money
+Laundering Directives (such as the AMLD5) require organizations to
+implement stringent controls.
+
+\begin{itemize}
+\item {\bf Know Your Donor (KYD):} Similar to the Know Your Customer
+  (KYC) practices in the financial sector, some countries require
+  organizations to verify the identity of donors making significant
+  contributions. This requirement is typically tied to AML laws.
+\item {\bf Transaction Monitoring and Reporting:} Charitable
+  organizations must monitor donation transactions and report any
+  suspicious activities to relevant national authorities.
+\item {\bf Registration with Financial Intelligence Units (FIUs):}
+  Nonprofits are encouraged, and sometimes required, to register with
+  FIUs in certain EU countries to facilitate AML compliance.
+\end{itemize}
+
+\subsubsection{Taxation and Deductibility}
+
+The tax treatment of donations varies across Europe, but many
+countries provide tax incentives to encourage charitable
+giving. Donations to qualifying nonprofit organizations are often
+tax-deductible, either partially or fully, depending on local laws.
+
+\begin{itemize}
+\item {\bf Eligibility of Donors and Organizations:} Both the donor
+  and the recipient organization usually need to meet specific
+  criteria. For instance, only donations to accredited charities
+  registered with national authorities are often eligible for tax
+  relief.
+\item {\bf Limits on Deductions:} Most countries place caps on
+  deductible donations, typically as a percentage of the donor’s
+  income. For example, France allows deductions up to 20\% of taxable
+  income, whereas Germany permits deductions up to 20\% of annual
+  income or corporate profits.
+\item {\bf Cross-Border Donations and Tax Relief:} The EU's ``Stauffer
+  doctrine'' principle requires member states to treat cross-border
+  donations similarly to domestic donations if the recipient
+  organization meets equivalent standards, which facilitates
+  cross-border charitable giving across the EU.
+\end{itemize}
+
+\subsubsection{Data Protection and Privacy (GDPR)}
+
+The General Data Protection Regulation (GDPR) is a significant EU law
+that affects how personal data is collected, stored, and managed,
+including for donations.
+
+\begin{itemize}
+\item {\bf Consent for Data Collection:} Donors must be informed of
+  how their personal data will be used, and organizations must obtain
+  explicit consent if data will be used for purposes beyond the
+  donation transaction itself, such as marketing.
+\item {\bf Data Minimization and Retention:} Organizations are
+  expected to collect only the data necessary for processing the
+  donation, retain it only as long as necessary, and ensure proper
+  data deletion practices.
+\item {\bf Right to Access and Erasure:} Donors have the right to
+  request access to their personal data held by an organization and
+  can request deletion or correction of their data under specific
+  circumstances.
+\end{itemize}
+
+\subsubsection{Corporate Donations and Sponsorships}
+
+Corporate donations are also regulated, particularly when related to
+tax deductibility, disclosures, and compliance requirements.
+
+\begin{itemize}
+\item {\bf Transparency in Corporate Sponsorships:} European countries
+  may require public disclosure of corporate donations or sponsorship
+  arrangements, especially when public funds are involved. Many
+  countries also enforce rules against donations that may appear to be
+  intended for influencing legislation or government actions.
+\item {\bf Limits on Corporate Donations:} Some countries impose caps
+  on corporate donations eligible for tax relief to prevent excessive
+  deductions and potential misuse.
+\end{itemize}
+
+\subsubsection{Cross-Border Giving and EU Philanthropy Initiatives}
+
+The European Union encourages philanthropy across borders within
+Europe, but the process is still complex due to varying national tax
+and legal frameworks.
+
+\begin{itemize}
+\item {\bf European Foundation Statute and the European Philanthropy
+  Manifesto:} These initiatives aim to harmonize cross-border
+  philanthropy regulations. The proposed European Foundation Statute,
+  for instance, would create a legal form of a foundation operating
+  across the EU.
+\item {\bf Transnational Requirements for Nonprofits:} Nonprofits must
+  navigate both the tax and regulatory requirements of each country in
+  which they operate or fundraise, including any special
+  registrations, tax filings, or documentation for cross-border
+  transactions.
+\end{itemize}
+
+\subsubsection{Ethical Standards and Codes of Conduct}
+
+Some countries have established or encouraged adoption of ethical
+standards or codes of conduct for fundraising activities. Examples
+include:
+
+\begin{itemize}
+\item {\bf Code of Conduct for Fundraising:} Many countries have
+  adopted codes of conduct, which may govern methods for soliciting
+  donations, advertising practices, and donor interaction
+  protocols. There are also private initiatives such as the Donor
+  Pledge from the Dutch foundation Donateursbelangen (``Donor Interest
+  Foundation'').
+\item {\bf Charity Commissions and Regulatory Bodies:} Several
+  European countries have independent regulatory bodies that oversee
+  charitable organizations, such as the Charity Commission in the UK,
+  to ensure compliance and ethical conduct in donations.
+\end{itemize}
+
+\subsection{Country-Specific Considerations}
+
+While EU-wide directives provide a framework, each country has unique
+laws.  Here are a few examples:
+
+\begin{itemize}
+\item {\bf Germany:} Nonprofit organizations must register with local
+  authorities to receive tax exemptions, and donations exceeding
+  10\,000 EUR must be reported.
+\item {\bf France:} Nonprofits must adhere to the ``Loi de 1901'' and
+  comply with annual reporting requirements to remain eligible for
+  public donations.
+\item {\bf Italy:} Nonprofits are eligible for tax incentives if they
+  register as ONLUS (Organizzazione Non Lucrativa di Utilità Sociale)
+  or a similar designation under Italian law.
+\end{itemize}
+
+
+\ifodd0
+Some bits of thoughts
+
+Article 56 TFEU guarantees free movement of services throughout the
+EU.  In particular, this obliges each EU country to recognize the
+charitable organizations that are registered in other countries, as
+confirmed by the following decision of the Court of Justice of the
+European Union:
+
+\url{https://op.europa.eu/en/publication-detail/-/publication/d3892f27-39b1-4a26-98b3-451a7ffb101d/language-en}
+
+
+
+\subsection{Yearly Donation Limit}
+
+In some tax jurisdictions, the tax authority may set a limit on the
+total amount of donations that a charity may receive in a given tax
+year.
+%XXX ~\cite{?}  A Donation Authority must enable tracking and enforcement of 
such a limit.
+
+\fi

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