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Análisis de 16 marcos fiscales para donantes en América Latina

May 20, 2021

This document contains information on the legal and fiscal frameworks of 16 Latin American countries related to donations. It is a starting point within the complex and changing world of laws that lead to donations. We believe that it will help clarify its comprehension and allow us to compare reflections on regulations, benefits, and barriers existing in different jurisdictions. We hope that this publication will stimulate conversation about the differences in legislation and its impact on donations to favour the development of philanthropy and the nonprofit sector in Latin America.---El presente documento contiene información sobre los marcos legales y fiscales de 16 países de América Latina relacionados con las donaciones. Es un punto de partida dentro del complejo y cambiante mundo de las leyes que rigen a los donativos. Creemos que contribuirá a clarificar su comprensión y permitirá comparar o reflexionar sobre las regulaciones, beneficios y barreras existentes en las diferentes jurisdicciones. Esperamos que esta publicación estimule la conversación en torno a las diferencias que existen en las legislaciones y su impacto en las donaciones para favorecer el desarrollo de la filantropía y del sector de organizaciones sin fines de lucro en América Latina. 

Enabling environment and civic space; Latin America and the Caribbean

Como Criar um Fundo Emergencial: A Experiência e os Resultados do Fundo Emergencial para a Saúde na Pandemia de covid-19 no Brasil

April 29, 2021

In this publication, we share how we structured the Emergency Fund for Health Coronavirus Brazil (FES), which supported philanthropic hospitals that were at the forefront of combating the pandemic: from forming a strategic alliance, through communication campaigns and mobilizing networks and through fundraising strategies to the destination of the use of money that helped 61 philanthropic institutions throughout Brazil.Nessa publicação, contamos como estruturamos o Fundo Emergencial para a Saúde Coronavírus Brasil (FES), que apoiou hospitais filantrópicos que estavam na linha de frente do combate à pandemia: da formação de uma aliança estratégica, passando pelas campanhas de comunicação e mobilização de redes e pelas estratégias de captação de recursos até a destinação do uso do dinheiro que ajudou 61 instituições filantrópicas Brasil afora. 

Grassroots and community philanthropy; Latin America and the Caribbean

Mapping on Terrorrism Financing Risk in Nonprofit Organizations in Member Countries of the Financial Action Task Force of Latin America: A Nonprofit Organization Sector Regional Report - Excerpt

January 31, 2021

This report is the result of numerous dialogues held over the years with representatives of civil society, Financial Action Task Force (FATF) standards specialists, regulatory agency authorities, and financial institution representatives. It is also the result of research conducted by FATF experts and experts from the Global Non-profit Organization (NPO) Coalition on FATF on the impact of the preventive framework against terrorist financing on the daily practice of organizations that exercise their freedom of association and contribute to the common good.So far, the debate on the problem of misuse of NPOs for terrorist financing in Latin America has been characterized by assertions based on generalizations rather than on data. Stakeholders have not been able to sit around the table to identify evidence of risk or discuss deficiencies in policies or procedures. The lack of a shared basic understanding of the proper implementation of Recommendation 8 is a major challenge.

Enabling environment and civic space; Latin America and the Caribbean

Unlocking Philanthropy's Potential - Spanish Version

September 29, 2020

Esta guía es para todos los financiadores, donantes o inversores sociales que desean comprender cómo pueden contribuir a liberar el potencial de la filantropía para construir sociedades más resilientes, sustentables y democráticas. Esa es, al final, la tarea del ecosistema de apoyo a la filantropía, también conocido como infraestructura filantrópica. Se trata de desarrollar y aprovechar los recursos privados para el bien social, para la sociedad civil y la democracia y ayudar al alcance de los Objetivos de Desarrollo Sostenible (ODS). Este ecosistema es fundamental para la misión de todos los financiadores visionarios que desean aumentar el impacto y la sostenibilidad de su trabajo.English:This guide is for all funders who wish to understand how they can contribute to unlocking philanthropy's potential to build more resilient, sustainable and democratic societies. This is what the philanthropy support ecosystem, also called philanthropy infrastructure, is all about. It is about developing and harnessing private resources for social good, building civil society and democracy, and helping to achieve the Sustainable Development Goals (SDGs). It is central to the mission of all visionary funders who want to increase the impact and sustainability of their work.

Enabling environment and civic space; Latin America and the Caribbean; Philanthropy ecosystems and infrastructure

Hacia un nuevo marco legal para las donaciones en Chile: análisis comparado entre Chile, América Latina, OCDE

May 19, 2020

El presente estudio revisa la legislación de Chile en comparación con países con alto nivel de desarrollo de filantropía miembros de la OCDE y países de América Latina. A la luz del diagnóstico que existe respecto de las dificultades que plantea el marco legal chileno, disperso en múltiples legislaciones incongruentes entre ellas, este estudio permite comprender cómo estos diferentes países tratan elementos fundamentales de un marco legal que facilite el desarrollo de la filantropía. Así, en esta publicación es posible vislumbrar cómo los países han avanzado hacia marcos legales integrados en una Ley General de Filantropía, donde el criterio de bien público es central para determinar las instituciones donatarias y otorgar beneficios tributarios, donde se facilita la donación de la herencia y la constitución de endowments y donde la transparencia permite no sólo construir confianza entre los actores, sino también de cara a la opinión pública. El estudio revisa estos temas, destaca distintos casos y propone una serie de recomendaciones para modernizar el marco legal chileno, a partir de las lecciones derivadas del análisis comparativo tanto de países que cuentan con una práctica filantrópica robusta como de países de la región con un ethos histórico cultural y económico compartido.

Enabling environment and civic space; Latin America and the Caribbean

Collective Declaration from the WINGS Latin America and the Caribbean Affinity Group

October 30, 2019

The 2nd WINGS Regional Meeting for Latin America and the Caribbean: "Finding Common Paths to Fostering an Enabling Environment in the Region" in Sao Paulo on October 29th and 30th, 2019 ended with the publication of a declaration from the LAC Affinity Group members.The document states the importance of strengthening regional coordination to promote an enabling environment and to be constructive interlocutors for authorities at the regional level to discuss policies that affect the sector, including financial and private policies.The declaration highlights the need for all interested actors to join this effort to promote a strong, diverse, sustainable, effective, accountable and independent philanthropic sector in the region.

Enabling environment and civic space; Latin America and the Caribbean

Declaración Colectiva Grupo de Afinidad de WINGS para Latinoamérica y el Caribe

October 30, 2019

La segunda reunión regional de WINGS para América Latina y el Caribe: "Encontrando caminos comunes para fomentar un entorno propicio en la Región" se llevó a cabo en Sao Paulo los días 29 y 30 de octubre de 2019. El encuentro finalizó con la publicación de una declaración colectiva del Grupo de Afinidad para Latinoamérica y el Caribe.El documento establece la importancia de fortalecer la coordinación regional para promover un entorno propicio y ser interlocutores constructivos de las autoridades a nivel regional para discutir políticas que afectan al sector, incluidas las políticas financieras y privadas.La declaración destaca la necesidad de que todos los actores interesados se unan a este esfuerzo para promover un sector filantrópico fuerte, diverso, sostenible, eficaz, responsable e independiente en la región.

Enabling environment and civic space; Latin America and the Caribbean

Declaração coletiva da WINGS Grupo de Afinidade América Latina e Caribe

October 30, 2019

A 2ª Reunião Regional do Grupo de Afinidade da WINGS para América Latina e Caribe: "Encontrando caminhos comuns para promover um ambiente propício na região" aconteceu em São Paulo nos dias 29 e 30 de outubro de 2019. O evento terminou com a publicação de uma declaração dos membros do Grupo de Afinidade da América Latina e Caribe.O documento declara a importância de fortalecer uma coordenação regional que promova um ambiente favorável e que atue como interlocutora construtiva no diálogo com as autoridades em nível regional sobre políticas que afetam o setor, incluindo políticas financeiras e privadas.A declaração destaca a necessidade de todos os atores interessados se unirem a esse esforço na promoção de um setor filantrópico forte, diversificado, sustentável, eficaz, responsável e independente na região.

Enabling environment and civic space; Latin America and the Caribbean

Access to Resources for Civil Society Organisations in Latin America

August 1, 2019

In this report, we present a summary of our findings, which we hope will contribute to depicting the funding landscape for CSOs in Latin America. We do so with the ambition of stimulating debates based on empirical evidence, rethinking civil society funding practices and promoting actions that democratise access to predictable flows of resources to strengthen the autonomy, sustainability and diversity of civil society.

Enabling environment and civic space; Latin America and the Caribbean; Philanthropy ecosystems and infrastructure; Tools, frameworks, effectiveness

Philanthropy in Brazil - Summary in English

May 24, 2018

This report on Brazilian philanthropy is part of a larger study by Philanthropy for Social Justice and Peace (PSJP), started in 2016, to review the current state of philanthropy in emerging economies and the role philanthropy is playing in the world today. This is the fourth report from the study, which we hope will eventually form part of the Philanthropy Bridge Series.

Latin America and the Caribbean

Philanthropy in Brazil - Summary in Portuguese

May 24, 2018

This report on Brazilian philanthropy is part of a larger study by Philanthropy for Social Justice and Peace (PSJP), started in 2016, to review the current state of philanthropy in emerging economies and the role philanthropy is playing in the world today. This is the fourth report from the study, which we hope will eventually form part of the Philanthropy Bridge Series.

Cultures of Giving; Latin America and the Caribbean; Philanthropy ecosystems and infrastructure

Philanthropy in Brazil Report

May 24, 2018

This report on Brazilian philanthropy is part of a larger study by Philanthropy for Social Justice and Peace (PSJP), started in 2016, to review the current state of philanthropy in emerging economies and the role philanthropy is playing in the world today. This is the fourth report from the study, which will eventually form part of the Philanthropy Bridge Series.

Latin America and the Caribbean; Philanthropy ecosystems and infrastructure

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