Creating societal impact is a growing trend among companies, social enterprises, and wealthy individuals. From companies that donate a fixed percentage of their annual revenue or profit to charities, to owners who transfer their business entirely or partially to a foundation with a social purpose. The tax rules surrounding these initiatives are constantly evolving and attract a lot of attention from legislators, politicians, and society. What tax facilities are available in 2025? And how can you anticipate recent and expected changes in laws and regulations?