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Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe 2021

October 1, 2021

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.

Europe

WINGS and EFC webinar: How can philanthropy engage around FATF money laundering and terrorism financing policy and implementation?

November 8, 2017

You may have heard about "FATF" the global standard-setter in the fight against money laundering, and the financing of terrorism. But what does FATF's work have to do with institutional philanthropy? Learn more about the key issues at stake. Speakers: Hanna Surmatz, European Foundation Centre Natalie Ross, Council on Foundations Isabel Peñalosa, Spanish Association of Foundations Miguel de la Vega, consultant for NPOs Mexico. Presentation slides of the webinar on FATF hosted by WINGS and the EFC. 

Enabling environment and civic space

Building on Strengths: The Dynamics of Partnership Between Multilaterals and Public Benefit Foundations

November 1, 2012

Launched in 2010, the Global Philanthropy Leadership Initiative (GPLI) is a two-year experiment in international collaboration aimed at advancing the role and effectiveness of philanthropy in a global context by developing actions and recommendations in three priority areas:Promoting an enabling environment for cross-border philanthropy.Catalysing new forms of philanthropic collaboration.Strengthening cooperation between foundations and multilateral organisations.In 2012, GPLI started a transition from an ideas and incubation process among a small group of foundation leaders to a set of open collaborative ventures that invite the participation of foundations and other relevant stakeholders from all parts of the world.

Enabling environment and civic space

Building an Online Platform for Practitioners in International Philanthropy

January 1, 2012

The marketplace for online platforms dedicated to charity and philanthropy has expanded in innumerable ways, supported by the emergence of new technologies and a new realm of functionality that has unlocked the power of social networks at the fingertips of users of all kinds. Whether it is for the internal use of an organization, externally-oriented public relations, or for operations within an industry and between a niche cluster of players seeking access to information (and to one another), the importance of positioning a technological solution appropriately is paramount. Many of these solutions appear to be adopted by non-profits themselves. It is equally vital that technology not be positioned as a solution 'looking for a problem', which means basically that the parameters of any online network service must be user-defined and demand-driven. In any case, as a point of departure, it is worthwhile noting that the foundation sector is known as being among the most conservative in terms of adoption of technology and new forms of innovative interaction.

Tools, frameworks, effectiveness

Exploring Transparency and Accountability: Regulation of Public-Benefit Foundations in Europe

December 15, 2011

With the strings tightening on government purses across Europe and the role and influence of non-profit organisations growing, a number of questions have been raised concerning the legitimacy of foundations in particular and whether existing public regulation and self-regulatory frameworks are enough to ensure that the sector is open and held accountable. Seeking to offer answers to these questions, the EFC (European Foundation Centre) and DAFNE (Donors and Foundations Donors in Europe) mapped and analysed how the transparency and accountability of foundations is framed by legal and tax legislation and self-regulatory initiatives across Europe.

Europe; Transparency and accountability

Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe 2011

December 1, 2011

This document provides comprehensive charts that allow a comparison of legal and fiscal regulations and practices across the countries of the EU. These charts act as a benchmarking tool of good legal and fiscal provisions and practices at the national level, which can have an impact on those countries revisiting their foundation and tax laws.

Enabling environment and civic space; Europe

Global Philanthropy Leadership Initiative (GPLI) Rome Report 2009

June 25, 2010

The vision for the Global Philanthropy Leadership Initiative (GPLI) is to work together to improve, develop and grow the practice and impact of philanthropy in a global context. There are issues and opportunities in philanthropy in an increasingly globalized context that only collective leadership can address. A GPLI task force comprised of a diverse set of philanthropic leaders was established in 2010 to form an action agenda centered on three priority areas of focus:

Philanthropy ecosystems and infrastructure; Tools, frameworks, effectiveness

Global Philanthropy Leadership Initiative (GPLI) Rome Dossier 2009

August 5, 2009

The vision for the Global Philanthropy Leadership Initiative (GPLI) is to work together to improve, develop and grow the practice and impact of philanthropy in a global context. There are issues and opportunities in philanthropy in an increasingly globalized context that only collective leadership can address. A GPLI task force comprised of a diverse set of philanthropic leaders was established in 2010 to form an action agenda centered on three priority areas of focus:

Philanthropy ecosystems and infrastructure; Tools, frameworks, effectiveness

Implementing the EFC Principles: Illustrative Practice Options for Foundations

December 1, 2007

This new 12-page guide is intended as a guide to implementing the EFC's Principles of Good Practice, a two-page document that was revised in 2006. The Principles and this document are intended to support and guide European foundations in their implementation of good practice throughout their policies, governance, programs and operations.

Tools, frameworks, effectiveness

Advancing Equality: What Can Foundations Do? A Selected Overview of Equal Opportunities Actions

November 1, 2007

A report produced by the EFC as a contribution to the 2007 European Year of Equal Opportunities for All. The document outlines 110 case examples of independent funders' involvement and practices in the fields of equal opportunities and non-discrimination.

Critical philanthropy and power; Enabling environment and civic space

Principles of Accountability for International Philanthropy

May 1, 2007

The "Principles of Accountability for International Philanthropy", a joint initiative of the European Foundation Centre (EFC) and the US Council on Foundations (COF), aims to guide and support funders in making better decisions in pursuing their international missions and objectives, and to provide a framework that will encourage and assist more foundations to get involved internationally. They are the result of a two-year collaborative effort of a 14-member EFC-COF working group, comprising foundations and corporate donors of varying philanthropic styles, experience, traditions, asset and expenditure bases, programmatic interests and geographic areas of activity.

Transparency and accountability

Disaster Grantmaking: A Practical Guide for Foundations and Corporations

April 1, 2007

The guide was developed by a joint working group of the Council on Foundations and the European Foundation Centre. It identifies eight principles of good disaster grantmaking and offers a number of tips to help grantmakers address disasters more effectively, including facts and figures about recent major disasters around the world and a list of useful disaster information websites.

Family, HNWI, and independent philanthropy

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