40 likes | 180 Views
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).
E N D
Improving the Legal & Enabling Environment for PhilanthropyA Window of Opportunities for Foundations in Europe Hanna Surmatz European Foundation Centre
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
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
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