Rules and Incentives: Mapping the Legal Framework for Non-profit Organisations and Philanthropy in Latin America and the Caribbean

Abstract

For the past two years, WINGS, the Centro de Filantropía e Inversiones Sociales de la Escuela de Gobierno de la Universidad Adolfo Ibáñez (CEFIS UAI) and the Indiana University Lilly Family School of Philanthropy, have worked together to develop a comparative study on the legal frameworks in Latin America and the Caribbean that regulate donations and the life cycle of non-profit organisations. In this report, you will find detailed information from 19 countries that reveals what regulations hinder and which ones help philanthropy in the region. Available in English and Spanish.