Foundations in Europe. Society, management and law

Book abstract:

Many European countries have seen a period of sustained growth in philanthropic investment . New foundations are emerging and new forms of philanthropy are being tested. This work presents a timely review of the development of philanthropy and provides a basis for research into the philanthropic sectors of European countries.

This compilation of essays is written by over fifty researchers, academic scholars, and respected members of the philanthropic community from both the United States and Europe. Divided into four sections the volume covers the role of foundations in society. The first section provides a historical and comparative overview of foundations, followed by country- by- country profiles, an article on eastern Europe, and a chapter about the European Foundation centre. The second section 'Governance and organisation of foundations' discusses different models for the setting up and management of foundations, as well as issues of transparency and accountability. 'Programme management of foundations', the third section, considers the strategic aspects of funding decisions and provides a chapter on international philanthropy. Finally section four 'The legal and political framework governing philanthropy' examines the legal aspects of setting up a foundation, including tax treatment, state supervision, and cross border giving. The legal framework for foundations in the different countries in Europe are summarised in a useful appendix.

The work will interest students, scholars, polity makers and practitioners working in the fields of philanthropic provision and management.