This chapter addresses the specific nature of tax measures in favor of philanthropy granted to legal entities. Unlike natural persons, the philanthropic will is expressed at the level of the management's entity, which is a distinct legal structure with its own taxpaying capacity. This poses the risk of conflicts of interest that tax law must consider. Based on the experience of Swiss tax law and in light of recent cases, the author will attempt to show how the legislator has tried to limit these risks of conflicts of interest by setting limits, particularly in two cases: (i) when delimiting the scope of the deductions granted in favor of philanthropy by corporations, on the one hand, and (ii) in the case a tax-exempt entity owns a corporation that itself carries on an economic activity, on the other. These examples will illustrate certain more general principles that should guide the legislator in defining tax measures for legal entities favoring philanthropy.