The European philanthropy manifesto: ‘clearly needed and a very good thing'?

Harrow, Jenny; Jung, Tobias

doi:10.1332/204080519x15681051942478

Voluntary Sector Review

2020

DOI: 10.1332/204080519x15681051942478

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The European philanthropy manifesto: ‘clearly needed and a very good thing'?

Jenny Harrow

Tobias Jung

Abstract: Launched in March 2019, the European philanthropy manifesto (EPM) argues for the introduction of a single market for philanthropy. Examining the historic precedents of that idea and the recommendations put forward in the EPM to achieve the single market, in this policy review we critically reflect on the potential and shortcomings of the EPM.

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Cited by 2 publications

References 19 publications

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Geographies of super-philanthropy: Disaggregating the global philanthropic complex

Fuentenebro,

Bok,

Rosenman

et al. 2024

Dialogues in Human Geography

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In recent decades the world has witnessed an unparalleled growth of philanthropic initiatives and institutions that has proven inextricable from the vast accumulation and concentration of wealth on a global scale. Echoing recent calls for geographers to study philanthropy, this paper seeks to advance a critical geographical understanding of globalising philanthropy. Inspired by geographical scholarship on relational thinking, the paper frames the varied manifestations of contemporary philanthropy as a ‘philanthropic complex’ in order to understand philanthropy through central themes of relationality, intermediation and stabilisation. Advancing theories of philanthropy by characterising the complex's geographical unevenness and political functions of depoliticisation, the paper closes by outlining avenues in which relational thinking about philanthropy can advance geographical theories of elites and global development.

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Geographies of super-philanthropy: Disaggregating the global philanthropic complex

Fuentenebro,

Bok,

Rosenman

et al. 2024

Dialogues in Human Geography

View full text Add to dashboard Cite

show abstract

Cross-Border Tax and Philanthropy: Avoiding the Icebergs in the Sea of Generosity

Breen

Cordery

2022

Nonprofit Policy Forum

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This study examines the structural and policy obstacles hampering free movement of philanthropic capital across the EU’s ‘sea of generosity’. While free movement of capital is a key element in the EU single market as enshrined in the Treaty of Maastricht, this principle previously focused on the for-profit sphere and efficient markets. In 2009, the European Court of Justice (ECJ) confirmed that the free movement principle also covered philanthropic capital, with Member States being prohibited from restricting philanthropic capital movements and payments across borders. This decision should facilitate cross-border fundraising, investment, and tax-effective giving by both corporates and individuals. Yet, significant regulatory drag hinders the use of fiscal incentives, and to date, proposals for EU-wide policy solutions (e.g. a common public benefit definition) have failed. Using the theoretical construct of regulatory space, we highlight the regulatory space characteristics impacting cross-border philanthropic capital movement. This multi-regulatory space analysis finds that contrasting actions by regulators, disparate national policies and the dominance of tax evasion concerns affect the free movement of philanthropic capital across the EU. We argue EU philanthropy could be expanded if there was greater clarity regarding administrative taxation procedures and support for foreign charities and donors seeking to navigate the straits of comparability.

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The European philanthropy manifesto: ‘clearly needed and a very good thing'?

Cited by 2 publications

References 19 publications

Geographies of super-philanthropy: Disaggregating the global philanthropic complex

Geographies of super-philanthropy: Disaggregating the global philanthropic complex

Cross-Border Tax and Philanthropy: Avoiding the Icebergs in the Sea of Generosity

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