Interesting article in the Wall Street Journal:  The Global Giving Gap, by Sally Beatty:

Hong Kong billionaire Li Ka-shing’s recent pledge to give one-third of his fortune to charity highlights the global growth in philanthropy — and a wave of tax relief and other incentives aimed at boosting charitable donations around the world.

In Asia, government gift-matching programs that Hong Kong and Singapore put in place over the past few years are helping raise money for higher education. In Europe, governments are experimenting with new tax benefits aimed at boosting historically low rates of giving. France, for example, has enacted a new tax credit of 66% of the value of a donation to churches, schools and certain other charities, up to a maximum of 20% of a donor’s taxable income….

By most measures, Americans remain the most charitable people world-wide. In 2005, giving in the U.S. averaged 1.75% of gross domestic product, according to the Charities Aid Foundation, compared to 0.75% in Britain…. In Germany, France and Singapore, the rate of giving was about 0.25% of GDP last year.

And while there has been strong growth in tax-advantaged forms of giving in places like Britain, formidable hurdles remain. In July, the European Commission warned the British government that it faces possible legal action if the country doesn’t allow tax relief for gifts to charities within the European Union.