This report provides a detailed analysis of the findings of the research conducted by the Pearl Initiative as part of its Governance in the Philanthropic and Non-Profit Ecosystem programme that was launched in 2017. Findings in this report are based on the results of a survey that captured quantitative results from key individuals engaged in the philanthropic and non-profit ecosystem in the Gulf Region, a series of focus group meetings in Dubai, Kuwait and Saudi Arabia, and discussions with key individuals.