Greece

The charity formation and legal framework in philanthropy in Greece are of following forms of nonprofit entities: these forms include union of persons, association, foundation, and committee for fundraising. There are also forms of philanthropy and giving such as donations; as far as philanthropy is concerned under the law of Greece a donor or provider can fulfill and satisfy philanthropic intention in Greece mainly through legacies, the establishment and the donation of a foundation serving a philanthropic purpose. The tax donor relief of Greece states that donations or gifts to certain foundation or institutions that are specifically mentioned in the Greek law are deducted from the income tax at twenty percent of their total amount. There are two types of taxation issues: the state and state accounts and the foreign person on condition reciprocity given that such exemptions are stipulated in foreign treaties. Greece does not participate in the philanthropy abroad.