Legal Mechanisms to Encourage Development Partnerships

Country Reports: Latin America

The International Journal
of Not-for-Profit Law

Volume 1, Issue 1, September 1998

Region; Belize; Brazil; Chile; Trinidad & Tobago; Venezuela


Project: Strengthening the Culture of Philanthropy in Latin America

Two centers at Harvard University are in the process of organizing a new project that will focus on issues concerning philanthropy in Latin America. The David Rockefeller Center for Latin American Studies and the Hauser Center for Nonprofit Organizations (based at the Kennedy School of Government) are involved in the project. For further information, please contact Steve Reifenberg, Executive Director of the David Rockefeller Center or Christine Letts, Executive Dircector of the Hauser Center

ICNL’s Complete catalog of documents for Latin America can be found here!



1. Framework Legislation

The NGO Community in Belize is presently undertaking the drafting of legislation for the NGO sector. The Association of National Development Agencies (ANDA), as the primary umbrella organization for development agencies in Belize, is spearheading the initiative. A workshop to discuss a draft law was held in July 1998, and the working group is presently seeking to integrate comments received during that workshop into the present draft. A process for moving forward is in the planning stages. For further information please contact Shaun Finnetty, Executive Director of ANDA

2. Documents

For a complete listing of Documents ICNL has in its documentation center on Belize, Click Here!



1. Tax Legislation

The Conselho da Comunidade Solidaria has prepared a study of the ways in which various countries support the NGO sector through tax benefits and direct subsidies. ICNL provided research assistance for this effort, preparing a paper on tax legislation as well as a more general paper on other forms of governmental support (prepared by its Consultant for Latin America, Anna Cynthis Oliveira). For more information on this initiative, please contact Dr. Carlos Cuenca of the Conselho at (55 21) 273-3377 (tel) or (55 21) 293-6522 (fax). Further information on the report on subsidies can also be obtained from Ms. Oliveira at

2. Documents:

For a complete listing of Documents ICNL has in its documentation center on Brazil, Click Here!



1. Tax Legislation:

Two important research projects are being carried out in part to ascertain the effects of the present fiscal legislation on charitable giving in Chile. The first of these, which is entitled “Philanthropic Action as an Element of Social Responsibility,” is being conducted by the Universidad Bolivariana. It will focus broadly on the role of philanthropy in social development. The study is being conducted under the supervision of an advisory committee composed of political, civil society, and business representatives, and it seeks to expand the knowledge of what legislation is needed to promote philanthropy and how philanthropy can contribute to a culture of social responsibility in Chile.

The second project considers “Social Investment by the Private Sector in Public Education in Chile.” There is special legislation permitting private donations to public education in Chile, and the study will assess the effects of that legislation in addition to looking more broadly at ways to streamline the procedures for giving and to improve the public management of social investment mechanisms. This study is being conducted by the Centro de Investigatión y Desarollo de la Educación (CIDE).

Both studies are being supervised by Soledad Teixidó, who can be reached by email for further information –

2. Documents:

For a complete listing of Documents ICNL has in its documentation center on Chile, Click Here!



Framework Legislation

USIS, the Ministry of Planning and Social Development of the Republic of Trinidad and Tobago, and Phoenix Park Gas Processors, Ltd. Are sponsoring a conference on “Nongovernmental Organizations: Preparing for the 21st Century” in Port of Spain on September 25-26, 1998. The conference will include some 250 participants from the NGO sector, government, the donor community, and international development experts; two ICNL experts will participate. The conference is expected to develop a plan and way forward for creating a better enabling environment for NGOs in Trinidad and Tobago. The proceedings of the conference will be published. For more information, contact David Bustamante, Public Affairs Officer, USIS, at



Framework Legislation

The Fundacion Polar and the Venezuelan Organizations for Social Development Network (REDSOC) are organizing, at the beginning of 1999, some activity to analyze the situation NGOs are confronted with in the present context of Venezuela. They have requested the World Bank for a paper based on the World Bank Handbook and participation in a workshop to be held in January.

For a complete listing of Documents ICNL has in its documentation center on Venezuela, Click Here!