Philanthropy and Taxation: OECD Report Details Policy Options

The OECD on Thursday published a report highlighting policy options for the taxation of philanthropic giving.

The report reviews the tax treatment of philanthropic entities and philanthropic activity in 40 countries, and highlights a range of potential policy options, including tax relief designed to encourage charitable giving. It was produced in conjunction with the Geneva Center for Philanthropy.

• The report also recommends that countries reduce complexity and improve oversight of their preferential regimes for philanthropic entities and philanthropic giving, ...