“This report analyses the political economy of legislation governing the doing of philanthropy in Africa. It pays particular attention to trends and specific country contexts and how these drive national or global agendas. It analyses the enabling environment, including freedoms of association, expression, assembly, right to information and to raise and access resources. It also analyses actions taken by national governments to support, promote and encourage philanthropy. It also looks at how philanthropic organizations are using innovation to open space or ensure that the space is protected, including their access to best practices and lessons learnt. The Report also reflects on Islamic philanthropic institutions in Nigeria, Ghana, Senegal and Egypt. For ease of analysis the paper merges the literature on regulation, specifically private provision of public goods, and governance with the literature on philanthropic Institutions (awqaf) in Egypt. Traditionally, awqaf (plural for the waqf) have underpinned the socioeconomic fabric of Muslim societies. On the other hand, the provision of public goods is at the centre of all State pre-occupations with regulation and governance of philanthropy in Africa, particularly the property rights and fiscal benefits.”