1 / 4

Hanna Surmatz European Foundation Centre

I mproving the Legal & Enabling Environment for Philanthropy A Window of Opportunities for Foundations in Europe. Hanna Surmatz European Foundation Centre. The Context (or Issue or Challenge).

Télécharger la présentation

Hanna Surmatz European Foundation Centre

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. Improving the Legal & Enabling Environment for PhilanthropyA Window of Opportunities for Foundations in Europe Hanna Surmatz European Foundation Centre

  2. The Context (or Issue or Challenge) • The European foundation sector is increasingly working across borders and growing dynamically – estimated 110,000 public benefit foundations in the EU. • However, international foundation work even within the EU is hampered by civil and tax law barriers, which are costing European foundations some 100 million euros per year, according to a recent study: • problems with transfer a foundation’s seat • recognition of legal personality • tax discrimination against foreign foundations and donors

  3. EFC membership driven work: • Mapping foundation laws in EU • Benchmarking good rules – EFC Model Law • Advocating for: • a European Statute for Foundations as an additional and optional legal tool • national law revisions to end discriminatory tax treatment of foreign foundations and their donors • Co-operation with experts/practitioners • Membership driven advocacy at level of: European institutions, Member States (in co-operation with DAFNE), other partners • Time, patience and persistence Process Resources Involved

  4. European Foundation Statute - We are not there yet: Final political decision at EU level awaited – further support from Member States sought • Breakthrough for tax environment, e.g. 17 out of 27 Member States now allow the tax deductibility of cross-border donations - more to come Results • Co-operation with experts important - ownership of data and analysis with EFC • Targeted advocacy campaigns at national and EU level together with DAFNE members / individual foundations • FAQ document can include critical Q Lessons Learned

More Related