Philanthropy is embedded in Qatari culture. The sector is buoyed by various Islamic traditions of charity, including zakat, which requires the wealthy to donate 2.5% of their income. Indeed, listed public companies are mandated by law to allocate 2.5% of their net annual profits to support sports, cultural, and charitable activities. Partly as a result, Qatar has a regional reputation for the variety and reach of its philanthropic institutions. The report (available in English and Arabic) explores the current state of laws and regulations affecting philanthropy, unpacking the history, and the present-day legal environment.