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...

Economic growth, domestic regulation on Corporate Social Responsibility and global interest in India’s development are transforming the role of domestic philanthropic giving. First, the rapid expansion of the economy over three decades of strong economic growth, with a concurrent increase in...

The COVID-19 pandemic is by far the largest disruption witnessed by education systems in the 21st century. At the peak of the first wave, school closures affected over 90% of all learners worldwide. This placed educators in a challenging teaching environment, and put millions of households under...

Social enterprises straddle the border between the public and the private sector and break new ground in the allocation and management of economic resources, forming what the European Commission calls the "third system". While they all take a broadly similar approach across countries, these...

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...

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...