Building on a previous Voluntas article (Salamon and Anheier, 1992b), which formulated a systematic approach to defining the non-profit sector for purposes of comparative research, this article takes on the complementary task of formulating a classification system that can be used to differentiate systematically the types of non-profit organisations that exist at the global level. To do so, the artide first assesses a number of existing classification systems, such as the International Standard Industrial Classification and the National Taxonomy of Exempt Entities. Finding these systems inadequate, the article then introduces an alternative system, which we term the International Classification of Nonprofit Organizations (ICNPO). The ICNPO classifies non-profit establishments into 12 major groups based on their primary economic activity, and then further sub-divides these into 24 sub-groups. The result is a system that scores high in terms of five key evaluation criteria: economy, significance, rigour, organising power, and richness. What is more, initial tests of the ICNPO in a set of countries show that it performs well in coming to terms with the diverse types of non-profit institutions that exist around the world.

The Charity Commissioners’ report of inquiry into Oxfam in 1991 was heralded as having major significance for Britain's charities and their legal position with respect to political activity. The verdict was critical of the charity, and publicly threatened trustees with sanctions in the event of a recurrence of political abuse. However, the outcome cannot be claimed as an important victory for right-wing political forces in their campaign to end what in their view is an unacceptable left-wing political bias in some of the country's leading charitable agencies. Organisations like Oxfam will be able to continue to participate in the political arena. Nevertheless, they face awkward dilemmas concerning their relationships with government, at a time when their own understanding of third world problems and increasing pressure from their overseas partners urge them to take on the mantle of a pressure group.

Worldwide disillusionment with governmental problem-solving, decline in governmental resources, increasing prominence of multinational corporations, and the collapse of communism act as powerful stimuli to international philanthropic activity. US private foundations in particular have been highly motivated by the collapse of communism to act as venture capitalists in seeking grant-making opportunities and philanthropic partners in Eastern Europe. International philanthropy of private foundations can provide expertise in and resources for global as well as regional or local problem-solving. However, resources available must be viewed realistically. This paper puts available foundation resources in perspective. Further, international philanthropy by private foundations is no panacea for the world's problems, and may only be effective at the margins. But to the extent it can be an effective problem solver, it should not be artificially limited by boundaries and laws of any one nation, as it is at present. While reviewing some trends towards increasing activity of larger US private foundations in Eastern Europe, this paper also illustrates small segments of the existing legal, tax and other barriers to international philanthropy. In many instances, simple awareness of some of these barriers will enable potential grantees and philanthropic partners to surmount these barriers. But within the larger context of globalisation of philanthropy, all such barriers to the free movement of philanthropic capital and expertise should be identified and ultimately removed so that international philanthropy, like international trade and free movement of capital and goods, can emerge to an optimal level.

A significant aspect of public policies in France is the decentralisation of the public sector and the increased importance of local voluntary associations to implement programmes and influence local political arenas. Subsidies to local associations are an important vehicle for the central government in managing its decentralisation policy. Based on a locality sample, data on subsidies to associations were collected in nearly 400 municipalities. Results show that the allocation of subsidies is highly uneven, and part of a complex network in which private non-profit services are linked to the services that were previously part of the public sector. Implications for the French non-profit sector and for the government's decentralisation policy are discussed.

Both the pre-war tradition and the real socialist system have influenced the form of the non-profit sector emerging in Poland. In as much as the pre-war traditions are continued by the church charities, lay institutions are established on the basis of state structures in the form of specific non-profit organisations subsidised to a large extent by the state (the so-called ‘non-profit social institutions’). Perhaps in this way partnership relations will develop between the government and nonprofit organisations which will continue to expand. The stage through which Poland is currently passing means that a coherent system of non-profit organisations has not yet developed and, what is more, it is seldom called a ‘voluntary’ or ‘third’ sector. The only formalised institutions are foundations and associations. It is evidently necessary to fill the gap in social service provision caused by government and market failures, and we may cherish a hope that such a system of non-profit organisations providing services to those in most need will soon be created in Poland.

Over the past two years, a loosely-formed group known as the Company Giving in Europe Initiative has been examining the prospects for corporate social responsibility in the increasingly competitive marketplace of the European Community post 1992. As firms capitalise upon the EC's unerring commitment to remove the fiscal, technical and physical barriers to intra-Community trade, many observers are confident that progressive companies will extend their charitable giving programmes in order to mirror their commercial aspirations. A recent study commissioned by members of the Initiative argues that opportunities for increased corporate social responsibility are a consequence of changed political circumstances as much as of improved market conditions (Dabson, 1991). This paper explores this premise and argues that there are still certain changes of policy which the EC institutions could make to maximise the potential of corporate giving.