Three major sections comprise this Article. Part I offers a historical overview of recent Guatemalan tax reform efforts and goals for civil society, based on the 1996 Peace Accords. Part II maps and analyzes the current provisions regarding philanthropy and regulation of the NGO sector in Guatemala, including discussion of the limitations imposed by constitutional doctrine. Part III explores recommendations for Guatemalan reform in the areas of philanthropy and civil society, based in part on the negotiations of the 2006-2007 Pacto Fiscal Commission as well as recent recommendations for Latin America in general. While there has been a burgeoning conversation amongst scholars of Latin America and other parts of the developing world on the topic of law and philanthropy, there has been little (to date) on Guatemala and its legal frameworks for civil society, particularly in the realm of taxation. This Article intends to fill this gap through a study that addresses the Guatemalan context while providing a theoretical discussion that promises to be useful to other postwar, transitioning democracies throughout the global south.
Tax Reform and Promoting a Culture of Philanthropy: Guatemala's "Third Sector" in an Era of Peace,
31 Fordham Int'l L.J. 186
Available at: http://ir.lawnet.fordham.edu/ilj/vol31/iss1/3