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註釋The first section of this book gives an historical and comparative overview of foundations in Europe, followed by country-by-country profiles, an article on Central and Eastern Europe, and a chapter about the European Foundation Centre. The second section deals with different models for the setting-up and management of foundations, as well as issues of transparency and accountability. Section three takes a strategic approach to funding decisions and includes a chapter on international philanthropy. The last section duscusses the legal aspects of setting-up a foundation, including tax treatment, state supervision and crossborder giving. It concludes with an appendix summarizing the legal framework for foundations in various European countries.