64 results found
This joint Indiana University Lilly Family School of Philanthropy and Philea briefing provides information on the philanthropic landscape in Europe, putting the findings of the 2022 Global Philanthropy Environment Index (published in March 2022 by IU Lilly Family School of Philanthropy) in context with Philea's 2022 publication, "Comparative Highlights of Foundation Laws".
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.
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.
This report is the culmination of an investigation into how innovative funding solutions can be brought to bear on the ambitions of the New European Bauhaus (NEB). In particular, it has sought to address how to effect meaningful change at a grassroots level so that the impact of the European Green Deal can truly be felt among communities and individuals in a tangible way, and within a reasonable timeframe.The primary focus of the report has been on European philanthropy, although it is linked to a parallel study on crowdfunding (each having informed the other) and the recommendations accommodate the integration of these two funding sources.This report is linked to a parallel study on crowdfunding which can be found here: https://philea.issuelab.org/resource/report-on-crowdfunding-for-the-new-european-bauhaus-is-crowdfunding-a-digital-solution-for-us.html
Rules and Incentives: Mapping the Legal Framework for Non-profit Organisations and Philanthropy in Latin America and the CaribbeanApril 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.
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.
A Handbook on anti money laundering and countering financing of terrorism for not-for-profit organisations in West AfricaFebruary 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.
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
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.
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.
Monitoring Matrix on Enabling Environment for Civil Society Development The Civil Society Environment in Turkey 2017 ReportJuly 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.
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.
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