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Item Country Report 2020: Albania(2020-12)The information on cross-border giving for Albania comes from the Catalyst Balkans. The organization uses data from various sources to provide information on philanthropy where there is no or little official data.Item Country Report 2020: Australia(2020-12)Data on cross-border philanthropy are scarce in Australia due to nonprofits’ tendency not to file tax returns and the ineligibility of most individual cross-border donations for tax benefits (Silver, 2016). Some data is available through the Australian Council for International Development (ACFID), whose annual reports of the activity of its member NGOs provide some data on the activity of NGOs and other affiliated organizations that operate in the international development sector (Australian Council for International Development, 2019).Item Country Report 2020: Austria(2020-12)The Fundraising Verband Austria (FVA) is the umbrella organization and primary data collection agency on giving for the Austrian nonprofit sector. The FVA compiles an annual report on giving trends based on responses to a representative public opinion survey of 1008 people age 16 years and older conducted by the Institute for Social Research in Linz (Fundraising Verband Austria, 2019). The data for overall cross-border giving is from the Austria Research Foundation for International Development, which worked with the Austrian Development Agency to generate the report.Item Country Report 2020: Belgium(2020-12)Fundraisers.be collects, analyses, and publishes data on giving in Belgium using financial accounts of nonprofit organizations in Belgium. Data on cross-border giving is available at the Baromètre de la Générosité Publique.Item Country Report 2020: Brazil(2020-12)The data on cross-border donations in Brazil is mainly collected by umbrella organizations which survey their partner organizations. The Group of Institutes, Foundations, and Enterprises (GIFE) collects data on cross-border giving in Brazil, focusing primarily on giving by corporations and corporate foundations. Global research reports such as the “Global Trends in Giving Report” collects data on individual giving behaviors.Item Country Report 2020: Canada(2020-12)Data on cross-border giving are not systematically collected in Canada, but it is possible to obtain figures using other information provided. CanadaHelps, an online giving platform that facilitates donations to thousands of Canadian non-profits, collects data on individuals’ donations through its platform. Cross-border giving is measured as the percentage of total donations that go to organizations in its ‘international’ category. This category includes Canadian-based organizations supporting global causes, such as poverty eradication, disaster response and relief, and promotion of human rights (CanadaHelps, 2020). Philanthropic Foundations Canada collects data on the distribution of grant dollars and other activities by both public and private foundations in Canada, sourced from Imagine Canada’s compilation of data from the Canada Revenue Agency. A percentage of these grant dollars were allocated to international recipients and can be multiplied against total foundation grant dollars for cross-border giving (Philanthropic Foundations Canada, 2020; Philanthropic Foundations Canada, 2017).Item Country Report 2020: Chile(2021-01) Aninat, Magdalena; Vallespin, RocioDonation 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.Item Country Report 2020: Croatia(2020-12)The information on cross-border giving for Croatia comes from the Catalyst Balkans. The organization uses data from various sources to provide information on philanthropy where there is no or little official data.Item Country Report 2020: Czech Republic(2020-12)The main data for the Czech Republic comes from data gathered by the research team from the IU Lilly Family School of Philanthropy. The list of organizations that were included comes from the České fórum pro rozvojovou spolupráci (Czech Forum for Development Cooperation, FoRS). The figures from these organizations were taken from the philanthropic organizations‘ (POs) respective annual reports. Total aggregate cross-border giving is the sum of cross-border giving by the individual organizations, which is calculated as the percentage of international project expenditures funded by private sources. Other data for the Czech Republic comes from the Fórum Dárců (Czech Donor Forum), which provides a breakdown of general giving by individuals, corporations, and foundations.Item Country Report 2020: Denmark(2020-12)Two data sources were used for determining the amount of philanthropic outflows in Denmark. The European Research Network on Philanthropy’s report on Giving in Europe: Research on Giving Denmark utilized a number of reports to gather data on multiple aspects of giving (Lilleør & Lund, 2017). A more recent estimate available on foundation giving was available from the report Fondenes Bevillinger i 2018 published by Fondenes Videnscenter (The Knowledge Centre for Danish Foundations) (Fondenes Videnscenter, 2018). Additionally, Deloitte also did a study in 2018 on foundation giving in Denmark, and they measured grant giving by foundations, as well as trends in foundation development and their commitment to the UN Sustainable Development Goals (SDGs).