{"version":"1.0","provider_name":"SwissFoundations","provider_url":"https:\/\/sf-wp-dev2.rainstudio.ch\/fr\/","author_name":"Julia Brunner","author_url":"https:\/\/sf-wp-dev2.rainstudio.ch\/fr\/author\/assistant\/","title":"Comparative Highlights of Foundation Laws - Philanthropy Advocacy publishes new report - SwissFoundations","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"XSMdsQlqbj\"><a href=\"https:\/\/sf-wp-dev2.rainstudio.ch\/fr\/actualites\/comparative-highlights-of-foundation-laws\/\">Comparative Highlights of Foundation Laws &#8211; Philanthropy Advocacy publishes new report<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/sf-wp-dev2.rainstudio.ch\/fr\/actualites\/comparative-highlights-of-foundation-laws\/embed\/#?secret=XSMdsQlqbj\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Comparative Highlights of Foundation Laws &#8211; Philanthropy Advocacy publishes new report\u00a0\u00bb &#8212; SwissFoundations\" data-secret=\"XSMdsQlqbj\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/*! This file is auto-generated *\/\n!function(c,d){\"use strict\";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},c.wp.receiveEmbedMessage);else if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(!t);else if(!(t.secret||t.message||t.value));else if(\/[^a-zA-Z0-9]\/.test(t.secret));else{for(var r,s,a,i=d.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=d.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),l=0;l<n.length;l++)n[l].style.display=\"none\";for(l=0;l<i.length;l++)if(r=i[l],e.source!==r.contentWindow);else{if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(s=parseInt(t.value,10)))s=1e3;else if(~~s<200)s=200;r.height=s}if(\"link\"===t.message)if(s=d.createElement(\"a\"),a=d.createElement(\"a\"),s.href=r.getAttribute(\"src\"),a.href=t.value,!o.test(a.protocol));else if(a.host===s.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener(\"message\",c.wp.receiveEmbedMessage,!1),d.addEventListener(\"DOMContentLoaded\",t,!1),c.addEventListener(\"load\",t,!1);function t(){if(o);else{o=!0;for(var e,t,r,s=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),a=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),i=d.querySelectorAll(\"iframe.wp-embedded-content\"),n=0;n<i.length;n++){if(!(r=(t=i[n]).getAttribute(\"data-secret\")))r=Math.random().toString(36).substr(2,10),t.src+=\"#?secret=\"+r,t.setAttribute(\"data-secret\",r);if(s||a)(e=t.cloneNode(!0)).removeAttribute(\"security\"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:\"ready\",secret:r},\"*\")}}}}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/sf-wp-dev2.rainstudio.ch\/wp-content\/uploads\/2021\/10\/comphigh-1.png","thumbnail_width":1440,"thumbnail_height":692,"description":"Today, the Philanthropy Advocacy initiative \u2013 led by Dafne and EFC \u2013launched the most comprehensive overview to date of the legal and fiscal regulation of foundations and philanthropy in Europe. The 2021 \u201cComparative Highlights of Foundation Laws\u201d provides a broad, comparative overview of the diverse legal and fiscal environments of foundations \u2013 across 40 countries \u2013 as well as identifies relevant trends and developments.\u00a0The Swiss country profile was written by SwissFoundations (Julia Jakob) in collaboration with Center for Foundation Law, University of Zurich (Prof. Dr.\u00a0Dominique Jakob and\u00a0Renata Trajkova).The report looks into how philanthropy in Europe is regulated from a comparative perspective, what legal requirements exist to establish a foundation, whether foundations \u00a0can pursue only public-benefit or also private purposes, what governance requirements are set out, what forms of tax incentives exist to encourage philanthropic organisations and giving and how this differs across the continent or what impact anti-money laundering and anti-terrorism legislation has on the European philanthropy sector.\u201cWhile many governments have introduced tax incentives to stimulate philanthropic activity, an enabling environment \u00a0goes beyond tax incentives and includes the freedom to set up a public-benefit organisation, as well as the freedom of foundations and donors to operate without undue restrictions, either domestically or across borders,\u201d says Hanna Surmatz, legal expert and co-lead of the Philanthropy Advocacy initiative."}