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Vol 21 No 9 Sept/Oct 2016

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Goode on Commercial Law

Edited by: Ewan McKendrick
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Comparative Corporate Governance of Non-Profit Organizations

Edited by: Klaus Hopt, Thomas Von Hippel

ISBN13: 9780521761840
Published: April 2010
Publisher: Cambridge University Press
Country of Publication: UK
Format: Hardback
Price: £159.99

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The economic importance of the non-profit sector is growing rapidly in the USA and Europe. However, the law has not kept abreast with its development. The European Court of Justice has extended certain freedoms of the EC Treaty to non-profit organisations, and more case law is expected to follow in the near future, but the observations, theories, solutions and legal and non-legal rules in this field are manifold. The chances of harmonising the law on a European level are slim. Despite these differences, a common core of international corporate governance problems and regulatory solutions can be seen. This volume of essays brings together a variety of international experts from both corporate governance and governance of non-profit organisations to compare the two areas and explore the lessons that can be learned regarding comparative corporate governance for non-profit organisations.

Part I. Economic Findings and Theories on Non-Profit Organizations
1. The non-profit sector: introductory remarks
What kind of non-profit sector, what kind of society? Comparative policy reflections Helmut K. Anheier
2. Good and not so good governance of non-profit organizations: factual observations from the USA and Europe
Good and not so good governance of non-profit organizations: factual observations from the USA John A. Edie
Good and not so good governance of non-profit organizations: factual observations from foundations in Germany Christoph Mecking
3. Economic theories of non-profit organizations
The economics of non-profit organizations Henry Hansmann
principle-agent theory and non-profit accountability Richard Steinberg
Part II. The Non-Profit Sector: Private Law, Trust Law, Tax Law in Selected Countries
4. Anglo-American countries
Non-profit organizations in the United States James Fishman
Harmonising non-profit law in the European Union: an English perspective and digest Hubert Picarda
5. Germanic countries
Non-profit organizations in Germany Thomas von Hippel
Non-profit organizations in the Netherlands Tymen J. van der Ploeg
6. Romanic countries
Non-profit organizations in France Katrin Deckert
7. Transformation countries
Non-profit organizations in Hungary Zoltan Csehi
Non-profit organizations in the Czech Republic Katerina Ronovska
Non-profit organizations in the People's Republic of China Thomas Von Hippel and Knut B. Pissler
Part III. The Board of Non-Profit Organizations
8. The board of non-profit organizations: law and practice
The board of non-profit organizations: puzzling through the gaps between law and practice: a view from the United States Evelyn Brody
The board of non-profit organizations: some corporate governance thoughts from Europe Klaus J. Hopt
9. The duty of obedience
Rediscovering the duty of obedience: Toward a trinitarian theory of fiduciary duty Robert Atkinson
Duty of obedience: the German perspective Rainer Huttemann
Part IV. Good Governance of Non-Profit Organizations
Activities and Regulatory Problems: 10. Fundraising
Regulation of fundraising by charities and voluntary organisations in England and Wales Peter Luxton
Comparing regulation of fundraising: self-regulation or governmental regulation? W. J. M. van Veen
11. Asset management in non-profit organizations
asset management in non-profit organizations Carsten Carstensen
Legal standards for capital investments by foundations in hedge funds according to German and American law Maximilian Haag and Andreas Richter
12. Non-profit organizations and economic activities/Enterprises
Non-profit organizations and economic activities/enterprises Carl Hemstrom
Non-profit organizations and enterprises: the Danish foundation law as an example Soren Friis Hansen
Part V. Good Governance of Non-Profit Organizations: Internal Governance, Self-Regulation, Disclosure and Supervision
13. Internal governance and self-regulation
The protection of members and creditors of non-profit organisations Susanne Kalss
Foundation governance in Switzerland Thomas Sprecher
14. Disclosure, reporting, auditing
Financial reporting by non-profit organizations: United States developments Stanley Siegel
Charity commission regulation of the charity sector in England and Wales: the key role of charity audit regulation Greyham Dawes
15. Enforcement by state supervision and tax authorities
The charity commission for England and Wales Richard Fries
Internal revenue service and states revenue department oversight of non-profit organizations in the United States John D. Colombo
Tax law as an instrument to strengthen the corporate governance of the non-profit sector Thomas von Hippel and Rainer Walz.

Series: International Corporate Law and Financial Market Regulation

The Derivative Action in Asia: A Comparative and Functional Approach ISBN 9781107012271
Published June 2012
Cambridge University Press
Corporate Lawyers and Corporate Governance ISBN 9780521762557
Published June 2011
Cambridge University Press
EU Prospectus Law: New Perspectives on Regulatory Competition in Securities Markets ISBN 9780521517652
Published May 2011
Cambridge University Press
Regulating Global Corporate Capitalism ISBN 9780521181969
Published May 2011
Cambridge University Press
Convergence in Shareholder Law ISBN 9780521187916
Published February 2011
Cambridge University Press
How to Protect Investors: Lessons from the EC and the UK ISBN 9780521888707
Published January 2010
Cambridge University Press
EC Regulation of Corporate Governance ISBN 9780521876674
Published December 2009
Cambridge University Press
Perspectives in Company Law and Financial Regulation ISBN 9780521515702
Published June 2009
Cambridge University Press
Convergence in Shareholder Law ISBN 9780521876759
Published December 2007
Cambridge University Press