The policy brief provides a summary of the key findings of the OECD’s Taxation and Philanthropy report.
The report, produced in collaboration with the Geneva Centre for Philanthropy, provides a detailed review of the tax treatment of the philanthropic sector in 40 OECD member and participating countries.
This brief first summarises the various arguments for and against the provision of preferential tax treatment for philanthropy, before reviewing the tax treatment of philanthropic entities and philanthropic giving in the 40 participating countries. It then highlights a range of potential tax policy options for countries to consider.
Transnational Giving Europe welcomes the OECD’s conclusions on the importance of facilitating cross-border philanthropy.
About the OECD
The Organisation for Economic Co-operation and Development (OECD) is an international organisation that works to build better policies for better lives. Their goal is to shape policies that foster prosperity, equality, opportunity and well-being for all. They draw on 60 years of experience and insights to better prepare the world of tomorrow.
To learn more about the OECD, visit their website: http://www.oecd.org/
Read the full policy brief here:
OECD Taxation & Philanthropy - Policy Brief