The Philea Virtual Library

The Philea Virtual Library includes over 1,000 free-to-download publications from a range of organisations and publishers on the topics of philanthropy, the management of foundations and the areas they are involved in and support. As a Philea member you can send us your publications for inclusion in the library which will also be added to the global IssueLab network where they will be made available to an extended audience, including users of Worldcat, the global catalogue used by tens of thousands of libraries. For questions or assistance, please contact the Philea Virtual Library.
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Featured

Handbook : How to Use EU Law to Protect Civil Space

May 1, 2020

This handbook provides practical guidance for Civil Society Organisations (CSOs) to advocate and litigate using EU law to protect their rights and civic space in the EU.It aims to be a user-friendly guide for CSOs who want to know::What EU law is and how it affects individuals and organisations;When and how CSOs can challenge national provisions or measures that impact their mission, activities and operations on the basis of EU law, including the EU Charter of Fundamental Rights (CFR);Which legal avenues and resources are available for CSOs to defend their civic space within the EU law frameworkA list of resources as well as practical tools can be found in the last part the document.

Human Rights, Citizenship, Democracy; Legislation and Taxation; Nonprofit and Voluntary Sector, Civil Society
Featured

Why Shrinking Civil Society Space Matters in International Development and Humanitarian Action

November 1, 2017

Closing civil society space is a growing trend, impacting civic actors in countries throughout the world. This paper examines how the trend effects development funders and actors, and how they are responding. Questions explored include: what are funders doing to engage around re-opening space for civil society? How are they adapting? What are the impacts of the development community's approach to civil society as a whole? The European Foundation Centre and the Funders' Initiative for Civil Society have come together to develop better insight into these questions and to increase awareness of the threats to civil society.

Human Rights, Citizenship, Democracy; Humanitarian and Disaster Relief; Legislation and Taxation; Nonprofit and Voluntary Sector, Civil Society
Featured

Boosting Cross-Border Philanthropy in Europe: Towards a Tax-Effective Environment

May 1, 2017

This publication, a joint effort of the European Foundation Centre (EFC) and Transnational Giving Europe (TGE), offers recommendations and ideas which could potentially ease tax-effective cross-border philanthropy in Europe. Tax experts from across Europe contributed to this publication.Cross-border philanthropy in Europe is growing. Philanthropic organisations are both investing more across national boundaries as part of their asset management strategy, and individual and corporate donors are increasing their philanthropic giving outside of their home countries.But the fiscal environment for cross-border philanthropy, even within the European Union, is still far from satisfactory. Although the EU's non-discrimination principle, which applies to philanthropy, some legislators and authorities still discriminate against comparable foreign EU-based philanthropic players. And processes to gain equal treatment - where they are indeed available - are burdensome, lengthy and costly.This paper aims to highlight good and bad existing practice and to develop recommendations and ideas which could potentially lead to a simplification of the procedures for implementation of the non-discrimination principle. This is therefore not an academic paper but rather a practitioner-driven view on the matter, which will need to be further developed and discussed with fiscal experts and policymakers in the field of philanthropy taxation. The paper is hence a recommended read for legislators and authorities, as well as for philanthropists and the wider non-profit sector.The analysis and recommendations contained in this publication follow on from a study released in 2014 bythe EFC and the Transnational Giving Europe network (TGE), "Taxation of cross-border philanthropy in Europe after Persche and Stauffer - From landlock to free movement?".

Legislation and Taxation

The Operating Environment for Public-Benefit Foundations in the Western Balkans Region : A Project Supported by the Rockefeller Brothers Fund

November 1, 2014

That study explores the operating environment for public-benefit foundations in the Western Balkans region. Examining the legal and tax framework for foundations in Albania, Bosnia and Herzegovina, Kosovo, Macedonia, Montenegro, and Serbia, it draws on data provided by local foundation law experts in each of the countries surveyed and presents a comparative analysis.

Foundation Sector, History and Analysis; Legislation and Taxation

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