The Enabling Environment for Philanthropic Activity in Albania paper seeks to present an overview of the philanthropic state of affairs in Albania and provide the main trends and best practices from other countries, which could serve to a better comprehension of the dynamics from the stakeholders’, part of the PO sector. The paper is structured based on the main indicators composing the philanthropic freedom such as tax and fiscal issues, cross-border philanthropic flows, the political environment in Albania as well as the main trends of the sector.