Guest Lecture by Dr. Ana Colomer Segura on “From Legislation to Practice: The Reform of Philanthropic Incentives Based on Two Studies of the Spanish Nonprofit Sector”

As part of the Forum Sustainability event series, the final event for the 2026 summer term, focusing on the overarching theme of "Local sustainability policy", took place on July 9^th, 2026. Following a brief introduction by Dr. Christoph Mohamad-Klotzbach (Chair of Social Science Sustainability Research),  Dr. Ana Colomer Segura (University of València) delivered a presentation in English on the topic “From Legislation to Practice: The Reform of Philanthropic Incentives Based on Two Studies of the Spanish Nonprofit Sector”.

In her presentation, Dr. Ana Colomer Segura presented two empirical studies on the financial structure and transparency of Spanish nonprofit organizations (NPOs). The studies were conducted in the context of the 2023 reform of the philanthropic giving regime (RDL 6/2023), the measurable effects of which will be observable starting in 2026 onwards. The studies examine whether the reform has led, among other things, to changes in income diversification, dependence on public funds and accountability practices. While one study focuses on locally based NPOs in Valencia regarding vulnerable groups, the other study examines foundations from the AEF database within Valencia that cover a broader range of topics—from culture to health.

Dr. Ana Colomer Segura then provided an overview of the upcoming research project on NPOs in the field of sustainability that are active in both Germany and Spain. Following the presentation, the audience had the opportunity to ask questions and offer comments on the studies and the research outlook.

The event counted toward the GSiK Certificates ("Intercultural Competence" in areas B and C, as well as "Sustainability and Global Responsibility")!

The events will be organized in interdisciplinary cooperation with the Chair of Social Science Sustainability Research, the Department of Political Theory, the Chair of International Relations and European Studies, the Chair of Public Law and International Economic Law, the Chair of Human Geography and the WueLAB.