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

Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe 2021

October 1, 2021

The 2021 "Comparative Highlights of Foundation Laws" provides a broad, comparative overview of the diverse legal and fiscal environments of foundations – across 40 countries – as well as identifies relevant trends and developments.The report looks into how philanthropy in Europe is regulated from a comparative perspective, what legal requirements exist to establish a foundation, whether foundations can pursue only public-benefit or also private purposes, what governance requirements are set out, what forms of tax incentives exist to encourage philanthropic organisations and giving and how this differs across the continent or what impact anti-money laundering and anti-terrorism legislation has on the European philanthropy sector.

Legislation and Taxation
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

Enlarging the Space for European Philanthropy

January 16, 2018

The EFC and DAFNE will use the learnings of this study to kick-off joint advocacy work for Europe's philanthropic sector with the aim to maintain and develop the space for philanthropy across Europe and its positive impact on civil society. The study stresses key dilemmas and solutionsPhilanthropy remains largely outside the European treaties. Its recognition in the treaties and in European fundamental rights is needed.Barriers to cross-border philanthropy pose a major challenge. While the freedom of capital movement prohibits foreign funding restrictions, Europe needs to move towards a European public benefit concept, non-discriminatory tax regimes and simplifying tax authority practices and providing for more information sharing tools.National laws must be in line with European fundamental rights and EU freedoms. While the philanthropic sector uses existing protection mechanisms (e.g., via EU Treaty infringement procedures) it may be necessary to examine if these are sufficient.EU and national efforts to counter-terrorism financing, money laundering and tax evasion, which are intended to protect the sector must be risk-based, proportionate and evidence-based. In addition, the sector and policymakers should work jointly to assess and address risks.

Foundation Sector, History and Analysis; Legislation and Taxation
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

Rules and Incentives: Mapping the Legal Framework for Non-profit Organisations and Philanthropy in Latin America and the Caribbean

April 19, 2022

For the past two years, WINGS, the Centro de Filantropía e Inversiones Sociales de la Escuela de Gobierno de la Universidad Adolfo Ibáñez (CEFIS UAI) and the Lilly Family School of Philanthropy of Indiana University, have worked together to develop a comparative study on the legal frameworks in Latin America and the Caribbean that regulate donations and the life cycle of non-profit organisations.  In this report, you will find detailed information from 19 countries that reveals what regulations hinder and which ones help philanthropy in the region.

Legislation and Taxation

The Global Philanthropy Environment Index 2022

March 10, 2022

The 2022 Global Philanthropy Environment Index (GPEI) reveals that the philanthropic environment showed modest improvement at the global level, but not uniformly so. Country and regional reports suggest that a consistent and enabling regulatory environment, state collaboration, and strong philanthropic traditions and societal values are essential to nurture philanthropy.

Foundation Sector, History and Analysis; Legislation and Taxation

A Handbook on anti money laundering and countering financing of terrorism for not-for-profit organisations in West Africa

February 8, 2022

Non-Profit Organisations (NPOs) perform a vital role in different communities worldwide, often remote, and challenging/hard to reach.Their functions may include but not limited to providing relief and support to groups of the population in need in urgent crisis; advocating for peace, democracy, and the rule of law in countries that suffer deficits of the same; striving for the realisation of human rights and fundamental freedoms and promoting a human rights culture in a non-violent way.Unfortunately, the FATF policy regulation has linked some non-profit organisation operations and funding to illicit sources and the facilitation of discrete processes and intent to finance terrorism.

Grantmaking and Programme Management; Legislation and Taxation

The Routledge Handbook of Taxation and Philanthropy

December 14, 2021

Those 30 academic contributions aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva.The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. Parts of the book can be downloaded separately: https://www.taylorfrancis.com/books/oa-edit/10.4324/9781003139201/routledge-handbook-taxation-philanthropy-henry-peter-giedre-lideikyte-huber

Legislation and Taxation

Rethinking Civic Space In An Age of Intersectional Crises: A Briefing For Funders

May 1, 2020

Authors Ben Hayes and Poonam Joshi summarise the key findings of the Funders' Initiative for Civil Society (FICS) 2019 strategic review, which sought to elaborate a strategic framework through which independent funders could respond more effectively to the phenomenon of closing civic space through collaborative and targeted interventions.This paper incorporates preliminary thoughts on the Covid-19 crisis alongside more developed 'futures thinking' about climate and technological change. It makes the case that – as funders who invest in progressive causes and movements – we must find new ways to expand the space for civic participation.This is the first of a series of recommendations FICS will publish for funders on how to disrupt and reform the drivers of closing civic space.

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

Civil Society Organizations and General Data Protection Regulation Compliance

February 1, 2020

Civil Society Organizations and General Data Protection Regulation Compliance: Challenges, Opportunities and Best Practices, a new report from the Open Society Information Program, looks specifically at the ways that the world's most comprehensive data privacy law impacts nongovernmental organizations.It examines, in practical terms, what these kind of organizations have done to comply with the law. It also presents research showing ways that governments, businesses, and some powerful individuals have tried—so far unsuccessfully—to use the law to prevent these organizations from pursuing public interest research and reporting.Finally, the report provides a best practices guide that can be used to ensure compliance and limit risk.

Knowledge and Data Management; Legislation and Taxation

Monitoring Matrix on Enabling Environment for Civil Society Development The Civil Society Environment in Turkey 2017 Report

July 2, 2018

Third Sector Foundation of Turkey (TUSEV) published the Monitoring Matrix on Enabling Environment for Civil Society Development Turkey Country Report 2017, prepared in line with the Monitoring Matrix methodology. Developed under the Monitoring Enabling Environment for Civil Society Development Project coordinated by Balkan Civil Society Development Network (BCSDN) through 2012 and 2016, the Monitoring Matrix Methodology analyses the state of civil society in terms of Basic Legal Guarantees of Freedoms, CSO Financial Viability and Sustainability, and Government-CSO Relationship.

Legislation and Taxation; Nonprofit and Voluntary Sector, Civil Society

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