DAFNE | Introduction| 27 November 2018 | Madrid

Foundations and donors Empowering philanthropy in Europe It is considered desirable to achieve more and more effective philanthropy in Europe through empowering foundations and donors. Foundations and donors operate in a dynamic and challenging environment with increasing public and political scrutiny reducing public expenditure the closing space for civil society National associations and donors forums play a critical role in bringing benefits to foundations and donors at national level DAFNE enhancing the individual and collective effectiveness of national associations adding knowledge and voice to the field taking care of European policy advocacy

What DAFNE is about DAFNE is Europe’s network of donors and foundations associations and a leading voice of European philanthropy. With 26 member associations, it represents over 10.000 foundations and grant-makers in Europe. Key data 26 members 10.000 public-benefit foundations and grant-makers € 60 bn expenditure per year € 511 bn endowments & assets

DAFNE members DAFNE unites donors and foundations across Europe with the aim of providing a platform to share knowledge and learn from best practices. Austria Association Funding for Public Benefit Belgium Belgian Federation of Philanthropic Foundations Bulgaria Bulgarian Donors Forum Croatia Croatian Foundations Forum Czech Republic Czech Donors Forum Finland Council of Finnish Foundations France French Foundation Centre Germany Association of German Foundations Hungary Hungarian Donors Forum Ireland Philanthropy Ireland Italy ACRI [Association of Foundations and Savings Banks] Italy Assifero  Liechtenstein Association of Liechtenstein Charitable Foundations  Netherlands Association of Foundations in the Netherlands Norway Association of Foundations Poland Polish Donors Forum Portugal Portuguese Foundation Centre Russia Russian Donors Forum Serbia Serbian Philanthropist Forum Slovakia Slovak Donors Forum Spain Spanish Association of Foundations Sweden Association of Swedish Foundations Switzerland SwissFoundations Turkey Third Sector Foundation of Turkey UK Association of Charitable Foundations Ukraine Ukrainian Philanthropists Forum

DAFNE board Magdalena Pekacka Polish Donors Forum Vice-Chair Beatrice de Durfort Centre Français des Fonds et Fondations Board Member Felix Oldenburg Association of German Foundations Chair Beate Eckhardt SwissFoundations Treasurer

DAFNE team Max von Abendroth Dr. James Magowan Dr. des. Hanna Staehle Executive Director Dr. James Magowan Co-ordinating Director Dr. des. Hanna Staehle Project and Communications Manager Eugenia Arcos Legal Affairs Trainee

The difference DAFNE makes DAFNE is strengthening the philanthropic sector in Europe, and is enhancing professionalism and effectiveness of national associations through advocacy, capability building, promotion of philanthropy and research. DAFNE contributes to maintaining and improving the operating environment for philanthropy in Europe DAFNE develops best practice in relation to associations and donors forums and how they support foundation operation DAFNE fosters international connections between associations and their donor and foundation members DAFNE enhances the level of knowledge and understanding of the value of philanthropy to a wider audience DAFNE builds the field

Foundations of DAFNE’s Work DAFNE’s aim is to empower the philanthropic sector in Europe, to enhance professionalism and effectiveness of national associations through advocacy, capability building, connecting and communicating as well as research. Advocacy Capability building Connecting and communicating Empowering philanthropy in Europe Data and research

Advocacy work by “Philanthropy Advocacy” The DAFNE and EFC joint advocacy project “Philanthropy Advocacy” acts as a monitoring, legal analysis and policy engagement hub for European philanthropy. Its main objective is to shape the national, European and international legislative environment by implementing the European advocacy roadmap for a Single Market for Philanthropy. Philanthropy Advocacy DAFNE and EFC pool their legal and advocacy resources to broaden and deepen the philanthropy ecosystem interest representation in Europe. The long-term aim of advocacy work is to strengthen and protect the operating environment of Europe’s philanthropy sector and to establish favourable conditions for foundations at both national and EU levels Philanthropy Advocacy provides analysis of new regulatory trends and developments at national and EU levels Philanthropy Advocacy proactively represents the interests of the sector in all relevant policy debates and works on policy solutions, whenever necessary and appropriate

Advocacy work by “Philanthropy Advocacy” The DAFNE and EFC joint advocacy project “Philanthropy Advocacy” is set-up as follows: Cross-organisational team between DAFNE and EFC Legal Affairs Committee with 22 DAFNE members – chaired by Isabel Penalosa (AEF) DAFNE/EFC Steering Group inlcuding the DAFNE and EFC Chairs to help with priorities and budget Advocacy meetings National & EU monitoring Philanthropy Advocacy offers a range of meeting formats to develop strategic relationships with policy makers, regulators, authorities, national level legal experts and representatives of the foundation sector (PhilanthropyScrum 2018, Brussels Advocacy Days etc.) Philanthropy Advocacy provides a regular and systematic monitoring of the legal situation for foundations at national and EU level This helps informing the Philanthropy Advocacy team as well as policy makers

Recognise philanthropy Reduce barriers to cross-border philanthropy Key recommendations Philanthropy Advocacy seeks to facilitate cross-border philanthropy and free movement of philanthropic capital and expertise, by calling for a European Single Market for Philanthropy. Recognise philanthropy Reduce barriers to cross-border philanthropy Enable and protect philanthropy Co-grant and co-invest for public good

Recognise philanthropy Key recommendations 1/4 Philanthropy Advocacy seeks to facilitate cross-border philanthropy and free movement of philanthropic capital and expertise, by calling for a European Single Market for Philanthropy. Recognise philanthropy Recognition of philanthropy in the EU treaties (Article 11) and in fundamental rights Application of EU Fundamental Freedoms and Freedom of Association to philanthropic organisations Engagement with philanthropy in policy making

cross-border philanthropy Key recommendations 2/4 Philanthropy Advocacy seeks to facilitate cross-border philanthropy and free movement of philanthropic capital and expertise, by calling for a European Single Market for Philanthropy. Reduce barriers to cross-border philanthropy Freedom of Capital: free philanthropic flows and investments Prohibit Foreign Funding Restrictions Easier comparability of foreign based charities for tax purposes Eliminate barriers to philanthropic, social investment, citizen action Enable cross-border move and mergers Develop European supranational legal forms/other public benefit policy framework

Enable and protect philanthropy Key recommendations 3/4 Philanthropy Advocacy seeks to facilitate cross-border philanthropy and free movement of philanthropic capital and expertise, by calling for a European Single Market for Philanthropy. Enable and protect philanthropy Call on Member States for an enabling environment for philanthropy Ensure that EU measures intended to protect the sector from terrorism financing, money laundering and tax evasion are risk-based, proportionate and evidence-based Work towards a fairer VAT regime for charities Encourage philanthropic and citizen action

Co-grant and co-invest for Key recommendations Philanthropy Advocacy seeks to facilitate cross-border philanthropy and free movement of philanthropic capital and expertise, by calling for a European Single Market for Philanthropy. Co-grant and co-invest for public good Creation of an EU Fund for democracy, human rights and values Strategic partnership with institutional philanthropy in EU budget tools Facilitate engagement into social innovation tools (consider creating guarantee funds to lower risks for social investments, such as “InvestEU”)

Timeline European Elections May 2019 #PhilScrum VAT AMLD Art. 11 MFF EU / Brussels day with members Finalizing „Philan-thropy Manifesto“ EU / Brussels day with members Multi-stakeholder event: AMLD & SNRA & bank derisking NEW European Parliament #PhilScrum EU policy event in Brussels Philan-thropy Advocacy Steering Group Meeting NEW European Commission Identifying champions in EP and EC Romanian Presidency: „philanthropy opinion“ / Sibiu December 2018 December 2018 Spring 2019 May 2019 Automn 2019 Winter 2019/20 February 2020 May 2020 2024 VAT AMLD EU Company Law Taxation Foreign Funding Restrictions Art. 11 MFF EU Fund Implementing Advocacy Roadmap EU & National Monitoring & Legal Analysis & Engagement

Max von Abendroth How to contact DAFNE Executive Director max.abendroth@dafne-online.eu | +32 494 50 51 79 DAFNE aisbl | Philanthropy House | Rue Royale 94 | 1000 Brussels www.dafne-online.eu @dafneHQ