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Vol 21 No 11 Nov/Dec 2016

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Not-for-Profit Law: Theoretical and Comparative Perspectives

Edited by: Matthew Harding, Ann O'Connell, Miranda Stewart

ISBN13: 9781107053601
Published: May 2014
Publisher: Cambridge University Press
Country of Publication: UK
Format: Hardback
Price: £79.99



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The law and policy applicable to the not-for-profit sector is of growing importance around the world. In this book, legal experts address fundamental questions about not-for-profit law from a range of theoretical and comparative perspectives.

The essays provide scholarly analysis of not-for-profit law, organised around four themes: (1) Politics, in the broader sense of living as a community, and the narrower sense of political power; (2) Charity, how it is defined and changes in its meaning over time; (3) Taxation, including the rationale for government support of the sector through the tax system; (4) Regulation, which is of increasing significance as governments establish increasingly complex forms of regulation of not-for-profit activity.

The fundamental aim of the book is to deepen our understanding of not-for-profit law and of the rationales and modes of government support for the not-for-profit sector.

Subjects:
Charities
Contents:
Introduction: theoretical and comparative perspectives on not-for-profit law Matthew Harding, Ann O'Connell and Miranda Stewart

Part I. Politics:
1. Philanthropy's function: a neo-classical reconsideration Rob Atkinson
2. Archimedes, Aid/Watch, constitutional levers and where we now stand Matthew Turnour and Elizabeth Turnour
3. Dilemmas in regulating electoral speech of non-profit organisations Nina J. Crimm and Laurence H. Winer

Part II. Charity:
4. Charity law: 'no magic in words'? G. E. Dal Pont
5. The role of fiscal considerations in the judicial interpretation of charity Adam Parachin
6. Charities Act 2011: dog's breakfast or dream come true? A case for further reform Hubert Picarda
7. Convergence and divergence with the common law: the public benefit test and charities for indigenous peoples Fiona Martin
8. The history and future of the definition of charity in Australia Joyce Chia

Part III. Taxation:
9. The tax treatment of charitable contributions in a personal income tax: lessons from theory and Canadian experience David G. Duff
10. The boundaries of charity and tax Miranda Stewart
11. Recent developments in charity taxation in the UK: the law gives and the law takes away Debra Morris
12. Not-for-profit tax reform in Australia: opportunities and challenges Ann O'Connell and John Emerson

Part IV. Regulation:
13. The fault line of charity Jonathan Garton
14. Three challenges in charity regulation: the case of England and Wales Christopher Decker and Matthew Harding
15. Appealing the regulator: experience from the Charity Tribunal for England and Wales Alison McKenna
16. Are we there yet? Myles McGregor-Lowndes.