National Foundation for civil society development, in cooperation with the Office for Cooperation with NGOs will implement a project whereby it will conduct an expert study of possibilities of creation of stimulating tax system for the development of philanthropy and functioning of the civil society organizations in the Republic of Croatia, along with the parallel analysis of the state and opportunities in the EU member states. The incentive to conduct a study was indirectly given by civil society organizations through the open letter published on 21 May and 13 June, whereby they called for introduction of tax system favorable for the development of philanthropy and functioning of the civil society organizations in the Republic of Croatia.