For the past two years, WINGS, the Centro de Filantropía e Inversiones Sociales de la Escuela de Gobierno de la Universidad Adolfo Ibáñez (CEFIS UAI) and the Lilly Family School of Philanthropy of Indiana University, have worked together to develop a comparative study on the legal frameworks in Latin America and the Caribbean that regulate donations and the life cycle of non-profit organisations. In this report, you will find detailed information from 19 countries that reveals what regulations hinder and which ones help philanthropy in the region