This chapter examines the tax treatment of cross-border philanthropy. It first considers tax incentives for cross-border giving: both donations and bequests; and also considers how gift and inheritance taxes apply and how capital gains tax might apply where the gift is non-cash. It then considers the tax treatment of philanthropic entities that operate across borders, examining whether tax relief is extended to foreign philanthropic entities operating domestically, and the tax treatment of domestic PBOs operating across borders. Finally, it considers the tax treatment of international grant-making by funds.