Philanthropy can mobilise capital, support innovation, and strengthen development outcomes, but only when the right legal, fiscal, and institutional conditions are in place.
Across the world, governments face growing development challenges with limited public resources. At the same time, significant philanthropic capital exists, but remains underutilised, not because of a lack of generosity, but because the conditions to enable it are not fully in place.
When those conditions are weak, resources do not flow, partnerships do not form, and opportunities for impact are lost.
WINGS is working to change that by helping define, strengthen, and advance the conditions that unlock philanthropic resources and allow philanthropy to contribute at its full potential.
This work sits alongside the Philanthropy Transformation Initiative as a cornerstone of WINGS’ approach, focusing on the external conditions that enable philanthropy, while Philanthropy Transformation Initiative focuses on how philanthropy operates from within.

WINGS works with governments, philanthropy support organisations, and expert partners to strengthen the conditions and partnerships that allow philanthropy to mobilise resources, collaborate effectively, and contribute at its full potential.
The Guide, Enabling and Partnering with Philanthropy, provides a practical roadmap for this work, bringing together policy insights, global evidence, and concrete recommendations drawn from more than 20 country cases.
The Guide translates research into action; helping policymakers, philanthropy support organisations, and partners strengthen the conditions that allow philanthropy to mobilise resources, collaborate effectively, and contribute to development outcomes.
Enabling and Partnering with Philanthropy outlines how governments can unlock philanthropy and giving through three roles, each shaping how resources flow and how collaboration happens in practice.
Enabler
Create the legal and regulatory foundations that allow philanthropy to exist, operate, and be trusted.
Catalyst
Use fiscal policy and incentives to mobilise more capital and expand the reach of giving.
Partner
Work alongside philanthropy and other actors to deliver impact at scale through shared priorities.
The Guide sets out 12 recommendations — grounded in real-world experience — that
show how governments can strengthen the enabling environment for philanthropy.


The Playbook of Practices brings together real-world examples from across regions; showing how governments are already enabling and partnering with philanthropy in different contexts.
Each case illustrates how the recommendations translate into action by unlocking resources, strengthening collaboration, and enabling new forms of impact.
Explore how these approaches are applied across different regions and contexts, highlighting what works, and how it can be adapted.
Belgium shows how governments and partners can expand access to funding for grassroots initiatives through match funding and civic crowdfunding. By combining public, private and community contributions, the Growfunding model mobilises new resources and increases local participation, without requiring major legal reform.
Brazil shows how governments can enable long-term, sustainable philanthropy by creating a legal framework for endowment funds. The 2019 law introduced governance, transparency and legal certainty, helping build donor confidence and unlock long-term financing for public-interest causes.
Chile shows how governments can strengthen philanthropy by simplifying complex legal systems rather than expanding incentives. By introducing a unified, more accessible framework for tax-benefited giving, the reform reduced administrative barriers, increased transparency and created clearer pathways for domestic as well as specific cross-border donations.
Country platforms show how governments can mobilise and coordinate large-scale finance by aligning public, private, philanthropic and civil society actors around national priorities. Just Energy Transition Partnerships (JETPs) demonstrate how this approach can be applied to complex climate transitions, combining financing with policy coordination and social considerations.
India’s corporate social responsibility (CSR) law shows how governments can mobilise large-scale domestic resources for public-benefit purposes by embedding social responsibility within corporate law. By making CSR spending mandatory for qualifying companies, the reform transformed corporate giving from a voluntary and uneven practice into a predictable, rules-based system.
Indonesia shows how governments can support the development of impact investing, including blended finance approaches, by enabling coordination across actors rather than introducing a single policy instrument.
Ireland shows how governments can strengthen philanthropy by introducing a national policy that creates clarity, coordination and a shared framework for engaging philanthropy as a development partner.
Kenya’s Public Benefit Organizations (PBO) Act shows how legal reform can create a more predictable and transparent environment for civil society and philanthropy. However, it also highlights that passing a law is not enough. Delays in implementation, restrictive amendments and complex compliance requirements can limit impact.
Singapore shows how governments can use targeted and conditional tax incentives to mobilise private wealth for public benefit. The Philanthropy Tax Incentive Scheme (PTIS) aligns wealth management policy with philanthropic goals, supporting cross-border giving while anchoring activity within the domestic economy.
This case shows how governments can use national investment funds as a policy tool to mobilise private and philanthropic capital for social impact. Rather than relying solely on grants, Spain and Portugal demonstrate how public capital can be structured to build and scale domestic social investment markets, particularly in contexts of fiscal constraint.