Michael Layton, PhD Philanthropy and Civil Society Project ITAM, Mexico 8 th International Meeting International Society for Third Sector Research Barcelona, Spain July 9-12, 2008 Philanthropy and the Third Sector in Mexico: The Enabling Environment and its Limitations
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Michael Layton, PhD Philanthropy and Civil Society Project ITAM, Mexico 8 th International Meeting International Society for Third Sector Research Barcelona,
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Michael Layton, PhDPhilanthropy and Civil Society Project
ITAM, Mexico
8th International MeetingInternational Society for Third Sector Research
Barcelona, Spain July 9-12, 2008
Philanthropy and the Third Sector in Mexico: The Enabling Environment and its Limitations
• A legal framework that empowers groups • A tax structure that provides incentives, not
penalties • An accountability system that builds
confidence in CSOs• The institutional capacity to implement
effective activities • The availability of resources to undertake
these activities
Source: Salamon, Lester M. and Stefan Toepler, “The Influence of the Legal Environment on the Development of the Nonprofit Sector,” Working Paper of the Johns Hopkins Center for Civil Society Studies, No. 17 (May 2000).
Legal framework that empowers
0
1000
2000
3000
4000
5000
6000
7000
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
Year
Nu
mb
er o
f D
on
atar
ias
Number of Donatarias Autorizadas
Source: Servicio de Administración Tributaria (SAT ), Mexico
Legal framework that empowersNumber of Donatarias Autorizadas per year 1991-2007
www.filantropia.itam.mx
Tax structure that provides incentives
Golpea reforma altruismo• La ley del CETU no incluye a
donativos como parte de sus 7 conceptos de deducibles para calcular la base de tributación del nuevo gravamen.
Ciudad de México 05 julio 2007
Por Grupo Reforma
Source: ENAFI 2005
Accountability system that builds confidence
Mucho6%
Algo16%
Poco25%
Nada44%
NS/NC9%
How much do you trust…NGOs or social organizations?
4723 46074019
8446
2386
6944
0
2000
4000
6000
8000
10000
1999 2000
Año
Número de Organizaciones Civiles nuevas, que permanecen y desaparecen por año 1999-2000.
Nuevas
Permanecen
Desaparecen
Source: Miriam Calvillo, CEDIOC Data Base 2001, UAM-Iztapalapa, Mexico
Institutional capacity
Source: Lester M. Salamon et al., Global Civil Society, Dimensions of the Nonprofit Sector, Volume 2, Johns Hopkins Comparative Nonprofit Sector Project, Kumarian Press, 2004.
Availability of resources
Country GDP Percentage Dedicated to Philanthropy
USA 1.01%Spain 0.87%
Argentina 0.38%Colombia 0.32%
Peru 0.26%Brazil 0.17%
Mexico 0.04%
¿Cómo prefiere usted, realizar aportaciones o dar ayuda?
6% 2%
13%
79%
darlo directamente auna personanecesitadadarlo a través deinstituciones uorganizacionesle da lo mismo
NS/NC
www.filantropia.itam.mx
A sixth element: Culture (ENAFI)
Preference to Give to Needy Individuals
www.filantropia.itam.mx
A way out?
All you need is …
engagement?
impact?
accountability?
Thank you!
Michael D. LaytonPhilanthropy and Civil Society Project