This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first examines the various arguments for and against the provision of preferential tax treatment for philanthropy. It then...

This second edition of Private Philanthropy for Development aims to meet the growing demand for open, reliable and comparable data on philanthropic giving. Compared to the first edition, it collected more data from large foundations and other organisations based in developing countries to have a...

Investments in water and sanitation are a prerequisite to deliver on the Sustainable Development Goals (SDGs), in particular on SDG 6 ensuring availability and sustainable management of water and sanitation for all. Blended finance can play an important role in strategically investing...

This dataset presents activities in support of development from philanthropic foundations since 2009, including bilateral activities and core contributions to multilateral organisations. Bilateral activities from this dataset can also be found in the Creditor Reporting System (CRS) database.

Philanthropy’s role in advancing sustainable development attracts a lot of attention. This report calls into question long-held assumptions about the volume, nature and potential of foundations’ engagement in developing countries, and the role they can play to support the SDGs. It presents...

This dataset presents activities in support of development from philanthropic foundations since 2009, including bilateral activities and core contributions to multilateral organisations. Bilateral activities from this dataset can also be found in the Creditor Reporting System (CRS) database.