From the Hudson Institute Website:
The Index of Philanthropic Freedom 2015 is the first analysis of philanthropic freedom across the world. By examining barriers and incentives for individuals and organizations to donate money and time to social causes, CGP [Center for Global Prosperity] has measured, ranked, and compared countries on their ease of giving. The research is a major step in identifying the public policy actions to encourage private giving which, in turn, can increase generosity.
From the Publication Announcement
“The Index provides a roadmap on which policies are needed to improve the giving environment in all countries,” says Dr. Carol Adelman, senior fellow and director of the Center for Global Prosperity at Hudson Institute. “Our research shows how to make non-profit registration easier, create the best tax incentives, and improve cross-border flows to grow generosity everywhere.”
Study findings contradict the notion that developed countries have the most conducive laws and regulations on philanthropy. Of countries with per capita incomes of less than $25,000, 36 percent had philanthropic freedom scores in the top half of the study.
Additional findings include the success of The Philippines, which rank in the top third of philanthropic freedom scores, as reflected in the nation’s quick and successful recovery after Typhoon Haiyan in 2013. Qatar, a wealthy Gulf Coast state, has one of highest GDPs in the world yet ranks second from the bottom on philanthropic freedom.
Direct to Full Text Report (50 pages; PDF)
Direct to Interactive Map of Philanthropic Freedom
Underlying data can be downloaded.