Browsing by Author "Aninat, Magdalena"

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    The 2022 Global Philanthropy Environment Index Chile
    (IU Lilly Family School of Philanthropy, 2022-03-30) Aninat, Magdalena; Vallespin, Rocío
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    Country Report 2018: Chile
    (2018) Aninat, Magdalena
    The right of freedom of association—established in the Chilean Constitution—guarantees the right to associate without prior permission. It acknowledges “intermediate groups” and guarantees their autonomy for accomplishing their own purposes. As such, POs do not need to have legal personality to exist, making individuals free to act collectively through unregistered groups.
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    Country Report 2020: Chile
    (2021-01) Aninat, Magdalena; Vallespin, Rocio
    Donation legislation in Chile is both complex and fragmented. It is tied to specific causes and is reactive to contingency, failing to provide a holistic view of the concept of philanthropy or to see donations as part of an overarching legal figure. Because of this, cross-border donations have not been explicitly taken into account in Chilean legislation. Because Chile has no comprehensive donation system, both donations that enter the country as well as those leaving it fall into a sort of “legal vacuum.” However, in the context of the recent discussion of Law 21.210 that modernizes tax legislation, enacted in 2020, Congress held a discussion on whether the current blanket donation tax in Chile should apply to international donations.