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Tax Reform and Promoting a Culture of Philanthropy: Guatemala's 'Third Sector' in an Era of Peace

45 Pages Posted: 3 Jan 2008 Last revised: 29 Jun 2013

Archana Sridhar

University of Toronto

Date Written: 2007


This article addresses the gap between the visionary documents of Guatemala's emerging democracy and public policy when it comes to tax reform and the nonprofit sector. It formulates possible ways to utilize Guatemalan tax reforms to both expand the country's meager tax base and generate a thriving culture of philanthropy to benefit nonprofit and/or non-governmental organizations (NGOs). By mapping and analyzing the laws affecting the formation and oversight of Guatemalan civil society organizations, which were important agents of change during Guatemala's long civil war and peacemaking process, the article builds on a scholarly conversation about philanthropy in Latin America. The author makes recommendations for Guatemala, analyzing in part the proposals of Guatemalan civil society groups during the 2006-07 Pacto Fiscal tax reform effort. The regulatory framework of the NGO sector in developing countries like Guatemala is particularly important in an atmosphere of increased government contracts and partnerships with NGOs for traditionally State-sponsored public services.

Keywords: nonprofit, philanthropy, tax reform, taxation, Guatemala, Latin America, NGO, democracy, civil society, privatization

Suggested Citation

Sridhar, Archana, Tax Reform and Promoting a Culture of Philanthropy: Guatemala's 'Third Sector' in an Era of Peace (2007). 31 Fordham International Law Journal 189 (2007); Indiana Legal Studies Research Paper No. 99. Available at SSRN:

Archana Sridhar (Contact Author)

University of Toronto

Department of Statistical Sciences
Toronto, Ontario M5S 3G8

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