Taxation and Philanthropy

image of Taxation and Philanthropy

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 reviews the tax treatment of philanthropic entities and giving in the 40 participating countries, in both a domestic and cross-border context. Drawing on this analysis, the report then highlights a range of potential tax policy options for countries to consider.

English Also available in: French

The tax treatment of giving

This chapter provides an overview of the tax treatment of donors and philanthropic giving across OECD member and selected participating countries. The first two sections of the chapter discuss the tax design of incentives for giving by individuals and countries’ tax incentives for corporate giving. The last section highlights the potential risk of tax avoidance and evasion and the anti-abuse policies countries have put in place as a result.

English Also available in: French

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