Análisis de 16 marcos fiscales para donantes en América Latina
This document contains information on the legal and fiscal frameworks of 16 Latin American countries related to donations. It is a starting point within the complex and changing world of laws that lead to donations. We believe that it will help clarify its comprehension and allow us to compare reflections on regulations, benefits, and barriers existing in different jurisdictions. We hope that this publication will stimulate conversation about the differences in legislation and its impact on donations to favour the development of philanthropy and the nonprofit sector in Latin America.