A new EY survey of issues related to charitable giving found that the reviewed countries offer a diverse array of philanthropic environments, particularly regarding tax relief granted to foreign donations, the ability of foreign entities to qualify as charities in another country, and the existence of a legislative or regulatory framework that supports social impact investing. At the same time, some countries’ efforts to tackle illicit financial flows and deprive terrorist groups of funding through heightened regulation of charities and donations and stricter anti-money laundering rules have created additional burdens upon legitimate philanthropy.