Analytical Note on Comparative Legislation Concerning the Activities of Civil Society (Non-Profit) Organisations Funded through Interest-Based Philanthropy

Abstract. This analytical note examines the legislative regulation of the activities of public (non-profit) organisations abroad that are funded through interest deductions from personal income tax (interest-based philanthropy). It considers the specific features of the legal status, reporting and liability of such organisations.

Keywords: civil society, public (non-profit) organisations, charity, public benefit, personal income tax, interest-based philanthropy.

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05/2026