The Ethics of Reciprocity in the Light of the German and the English Charitable Sector and Emerging Trends in European Philanthropic Governance

The lively debate about European cross-border donations and the European philanthropic landscape that has been started has seemingly reached a slight standstill since the global financial crisis and austerity plans are dominating the every day discussion. However, the European non-profit sector remains an area that is of crucial importance for the European labour market, the European Research Area, and most importantly, the participation of European civil society which directly influences questions of citizenship and European identity. The paper will compare the origin and legal framework of the English and the German charitable foundations and link it to the EU’s third sector where the European Foundation Centre (EFC) as a key representative for civil society actors in the non-profit area and the Commission play a pivotal role in the establishment of a European Foundation Statute (FE) that is meant to facilitate cross-border donations and non-profit activities throughout the EU. In the concluding part, the wider meaning of a strong third sector in the EU will be analysed.