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Moore and Rutzen (2011, p. 6) define cross-border (or international) philanthropy as “the making of grant, donation or voluntary contribution from a private donor in one country to a recipient in another, in order to pursue a public objective.” This can be distinguished from domestic philanthropy where both donor and recipient reside within the boundaries of one country. Cross-border private philanthropic flows from private foundations, corporations, individuals, and nonprofits can also be distinguished from official development assistance (ODA) and other official flows provided by government. The OECD defines private philanthropic flows as “transfers made by private voluntary agencies and NGOs in cash, goods or services for which no payment is required” (OECD 2019).
There are a number of ways a cross-border donation or grant can be effectuated. Such a gift can be made (i) directly to a foreign charity; (ii) indirectly through a domestic organization for the operation of its...
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