Why fiscally encourage philanthropy? Analysing discourses and issues of political actors who legislate on philanthropy in Switzerland

The promotion of philanthropy is today a political objective in many countries, and the proposal of advantageous fiscal conditions is one of the tools to achieve this. Political philosophy literature on philanthropy gives some rationales to justify these advantages. Going beyond theoretical debates, this chapter studies the concrete rationales and frames used by political actors who make the laws governing philanthropy in Switzerland. Based on qualitative interviews with parliamentarians and members of cantonal executive bodies, it asks how political actors in Switzerland conceive of philanthropy and how they justify the legal and tax treatment that governs it. In a first step, this chapter identifies four rationales that structure, in a general way, the arguments given in favor or against tax exemptions for public-interest organizations. The second step then classifies the politicians’ discourse. It identifies five frames, each one held by a distinct group of political actors and drawing on a different combination of arguments themselves drawn from the different rationales. This chapter shows how reasons for supporting philanthropy are diverse and can be contradictory, referring to very different realities. However, the discourse on efficiency predominates, leading a large majority of these political actors to advocate for increased incentives.