Governments provide tax support for charitable donations, aim at strengthening national cohesion, reducing its responsibilities and financial burdens in providing public goods especially for those in need, and also attracting people support for them. The experiences of the leading countries indicate that all governments use two common methods i.e. tax deductions and tax credit but their related laws and regulations, rates and the level of this kind of supports differs. The most important criteria in selecting these methods and their evaluations are the efficiency of treasury and social efficiency on one hand and equity and justice from the other hand. Reviewing the best practices of the leading countries in respect of laws, type of support, performance and evaluation of these methods, this paper provide necessary grounds for comparative study of support. Finally it suggests different solutions for enriching fiscal support for charitable contributions in Iran.

Keywords: Charitable Contributions, Tax Deductions, Tax Credit, Treasury Efficiency, World Giving Index

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