The focus on Philanthropy has substantially increased over the last decade, attracting growing attention from policy makers, the media, the academic community and the public at large. The Notre Dame catastrophe and the COVID-19 pandemic have significantly raised public awareness of the tax treatment to be applied to philanthropic initiatives. The relationship between taxation and philanthropic giving poses a number of fundamental questions. For instance, is it justified to offer tax deductions as a “reward” for donations? Are tax incentives for philanthropy a cost or a benefit to society? Are tax incentives designed in a fair and efficient manner? Can best practices be identified by comparing existing national schemes?
The OECD and the Geneva Centre for Philanthropy have launched a joint research project that addresses these issues. The project is the first large- scale international comparative study and will lead to a milestone report on taxation and philanthropy. On the occasion of the Conference, Mr. Pascal Saint-Amans, Director of the Centre for Tax Policy and Administration at the OECD, presented the report and provided answers to these crucial questions.
The Fondation Lombard Odier Prize for Academic Excellence in Philanthropy was awarded during the Conference.

- Prof. Yves Flückiger
- Patrick Odier
- Dr. Maximilian Martin
- Caroline Honegger
- Prof. Richard Steinberg
- Prof. Henry Peter
- Pascal Saint-Amans
- Dr. Giedre Lideikyte Huber