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The NGO Tax Regime & the Enabling Environment for Philanthropy in Ghana

Dec 13, 2018

Ghana has a vibrant culture of personal giving and charitable contributions, which offers hope for increased domestic resourcing and more effective and sustainable civil society organizations (CSOs) in this time of declining global support. However, the policy and legal frameworks for organized forms of giving/philanthropy in Ghana are lacking. It is difficult to find consistent and regularly-produced information on the nature and extend of organized giving and corporate social responsibility (CSR) engagement to facilitate collaboration and ascertain impact.


In May 2018, the International Center for Non-For-Profit Law supported a research to identify and document current regulatory provisions that influence philanthropy; and to identify and develop specific positive policy reform recommendations.


The rationale for this study was to help improve understanding amongst non-profits, government and other stakeholders on philanthropy in Ghana. It is also aimed at suggesting legal and administrative framework required to strengthen the philanthropy space.