The objective of this work is to provide an informed, experienced, compared and discussed vision of the special regime and its strengths and weaknesses, to be put at the service of the non-profit sector in order to elaborate possible proposals and initiatives to improve it. The book is structured according to what has been the development model of the project, in the following parts:
- highlights of the tax regime for patronage,
- comparative law,
- emergence of the patronage model of banking foundations, and
- list of proposals for improvement.