The report describes regulation of philanthropic organizations by federal, state, and self-regulatory groups within the organizations. It is the final volume in a five volume series examining the relationship between nonprofit institutions and their donors. Topics discussed in the first part of this volume are regulation of the philanthropic sector, accountability with respect to financial reporting, solicitation and fund raising, and lobbying activities. Detailed procedures and pending legislation are reviewed concerning federal and state regulations. Section two examines tax incentives, matching grant programs, and regulation of charities in foreign countries. Special emphasis is on Canada and Great Britain. Other countries reviewed are Australia, France, West Germany, Italy, Japan, and Sweden. (Author/AV)