Cross Border Giving

This book is for individuals or nonprofits who want to make gifts across international borders. It covers such issues as laws blocking the use of charitable funds to finance organized crime or terrorism, avoiding cooptation of the grantmaking process for fraud or personal gain, and applicable laws in the foreign countries that receive grants.

An invaluable resource for all those involved in cross-border philanthropy, International Charitable Giving offers a comprehensive picture of the issues relevant to charitable giving worldwide. Alongside a thorough overview, the book provides detailed analysis of the interaction between a number of significant legal systems.

Philanthropy’s role in advancing sustainable development attracts a lot of attention. This report calls into question long-held assumptions about the volume, nature and potential of foundations’ engagement in developing countries, and the role they can play to support the SDGs. It presents ground-breaking data and analysis that capture previously non-existent global and comparable quantitative and qualitative data on how foundations support development. The report examines philanthropic resource flows for development purposes, as well as foundations’ priorities, practices and partnering behaviours. It presents fresh perspectives and action-oriented recommendations to optimise philanthropy’s role in support of sustainable development. This report offers practical insights for government policy makers and decision makers in civil society organisations, social enterprises and foundations. It results from close co-operation between the OECD Development Centre’s Network of Foundations Working for Development (netFWD) and the OECD Development Co-operation Directorate.

An invaluable resource for all those involved in cross-border philanthropy, International Charitable Giving offers a comprehensive picture of the issues relevant to charitable giving worldwide. Alongside a thorough overview, the book provides detailed analysis of the interaction between a number of significant legal systems.

The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.

The chronicle of a ten-year partnership between MIT and Singapore's Education Ministry that shows cross-border collaboration in higher education in action. In this book, Dara Fisher chronicles the decade-long collaboration between MIT and Singapore's Education Ministry to establish the Singapore University of Technology and Design (SUTD). Fisher shows how what began as an effort by MIT to export its vision and practices to Singapore became an exercise in adaptation by actors on the ground. As cross-border higher education partnerships become more widespread, Fisher's account of one such collaboration in theory and practice is especially timely.