The table details the scores reported by the 2025 Global Philanthropy Environment Index (2025 GPEI) country experts concerning the legal environment for cross-border philanthropic flows for the 44 overlapping countries (representing 94% of the 2026 GPT countries).
The two indicators comprising the overall score relate to laws and regulations governing the fiscal constraints of sending and receiving cross-border donations.
- A score of “5.0” indicates a highly favorable environment (i.e., the process and procedures for sending or receiving cross-border charitable donations are clear and consistent, require reasonable time and resources, offer tax incentives, and allow for a broad range of charitable activities).
- A score of “1.0” indicates a highly restrictive environment (i.e., cross-border giving is prohibited or significantly impeded by burdensome, costly, or inconsistent requirements).
- A score of “3.5” or higher suggests that the overall environment for cross-border giving is generally favorable.