By looking at a sample of 26 nations – detailed notes on each are available in a separate annex – this report will look at the way tax incentives regimes are conceived and implemented to ascertain the ideal approach to incentivising charitable giving. In identifying an ideal approach it will of course be necessary to define the ideal outcome. As an organisation which exists to try and create a sustainable resource base on which civil society can flourish globally, CAF believes that tax incentives should be judged to some degree on the extent that they elicit greater giving. However, if as is the case for CAF, an ideal scenario for civil society is seen as one where everyone is encouraged to give generously to a range of causes which is as wide and vibrant as the needs, interests, concerns and aspirations of the society it reflects, we must take a holistic approach which looks beyond the value of incentives and donor responsiveness.