Not-for-Profit Law: Theoretical and Comparative Perspectives

Cambridge University Press, 5/8/2014
EAN 9781107053601, ISBN10: 1107053609

Hardcover, 426 pages, 22.9 x 15.2 x 2.4 cm
Language: English

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.

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.