Non-governmental organisations and philanthropy: The Peruvian case

Abstract

This article describes the historic evolution of the third sector in Peru, from its emergence during the time the country was under Spanish colonial rule (from 1535 to 1821) until developments in the twentieth century. Using available information, an attempt is then made to appraise the recent and current scope of the topic and the dimensions of the institutions of the third sector. The legal status and tax regimes are discussed. Some organisational forms of survival and solidarity implemented by the grassroots communities are also described. These confer characteristics that may be different from those of other Latin American countries. Finally, relations between the third sector and the state are described.