Non-profit organizations are among the central institutions for social, economic, cultural, and political activities in many countries. The importance of these institutions is increasing as they expand. In many countries, the tax system includes special tax regimes applying to the non-profit sector and a tax regime for the donors. The NPO tax regimes include various types of taxes particularly, income tax, corporate tax, value added tax and custom duty. This report focuses exclusively on the income tax regime, and aims to provide a comprehensive review of the main tax issues relating to income tax policy towards the non-profit sector, based on a detailed comparative study of many countries. This comparative research enables the NPO tax discourse to review and to challenge, more scholarly and effectively, the complicated various tax policy issues based on the experience of various countries, both upon theoretical and practical perspectives.