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Centre for Tax Policy and Administration

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Taxation and Philanthropy

This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first examines the various arguments for and against the provision of preferential tax treatment for philanthropy. It then reviews the tax treatment of philanthropic entities and giving in the 40 participating countries, in both a domestic and cross-border context. Drawing on this analysis, the report then highlights a range of potential tax policy options for countries to consider.

Published on November 26, 2020Also available in: French

In series:OECD Tax Policy Studiesview more titles

TABLE OF CONTENTS

Foreword
Executive Summary
Introduction
The case for providing tax concessions for philanthropy
The tax treatment of philanthropic entities
The tax treatment of giving
The tax treatment of cross-border philanthropy
Conclusions and policy options
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