Wealth and inequality continue to rise worldwide, and while the latter represents a very serious challenge, the former offers opportunities to address social and economic disparities that deserve to be analysed. The philanthropic sector, like any other, shows limitations and problems, but has also delivered significant results and impacts in areas as important as education, health, poverty, agriculture and the environment, to name but a few. Evidence, experience and results – considered in this document – indicate that an appropriate framework with clear rules for the philanthropic sector could result in programmes and initiatives of national interest. In this context, the main conclusion is that Costa Rica should develop a solid conceptual and operational framework that stimulates and incentivises philanthropic activity. There are already diagnostics and baselines from which the next steps can be developed.