This paper aims to update findings previously published by CAF in 2006 around international comparisons of charitable giving, and to provide an analysis of the relationship between GDP, tax and giving within a number of countries. The purpose of this paper is not to provide all the answers but merely to act as a document which will hopefully stimulate further discussion and understanding around this important issue. Throughout, it should be borne in mind that we have conducted the analysis amongst 24 countries. The key findings from this analysis of 24 countries are: