As of 1995, countries banning corporate donations included:
- France
- India - ban applied only to government companies and corporations in existence for less than 3 years.
- Israel
- Japan - ban applied only to corporations receiving subsidies or party to contracts with the government.
- Mexico - ban does not apply to non - profit organisations.
- Turkey - ban applied to banks only.
- United States - ban applied to federal elections only. There were additional bans relating to lower level elections in 21 of the 50 states and limits in 21 more.
Note that in the United of Political Action Committees. These are political fund-raising organisations whose running costs may be met by corporations but which must raise the actual contributions from their members. In the case of corporations, the members are normally individual company employees.
Countries permitting corporate donations include:
- Australia
- Canada
- Czech Republic
- Germany
- Great Britain
- Greece
- Italy
- Malaysia
- The Netherlands
- Spain
- Sweden
- Taiwan
In Germany, there are measures to discourage, though not to ban, contributions from companies and - in particular from trade associations. Unlike contributions from individuals, company donations do not offer tax relief. Moreover, professional organisations and trade associations - whose past reputation as conveyor belts from corporate donations has raised considerable fears - are subjected to special disincentives. They may not donate more than 10 percent of their budgets and they are subject to a specific tax of 50 percent on their political donations, see 58.
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