Taxation of philanthropy is a heterogeneous topic that extends to multiple scientific disciplines. For academics and practitioners working in philanthropy, it is not uncommon to turn to branches such as philosophy, law, sociology, and economics to obtain thorough answers to the questions they encounter in their research and work. To date, however, there has been no comprehensive multidisciplinary analysis of the interaction between taxation and philanthropy. The present volume seeks to fill this gap. Through this handbook, the editors also endeavored to contribute to the emerging multidisciplinary domain that can be referred to as “the science of philanthropy.” It is hoped that the readers will find the contributions in this volume not only useful but also thought provoking and that they will be encouraged to pursue such studies further.