Not-for-Profit Law (eBook, PDF)

Theoretical and Comparative Perspectives
Redaktion: Harding, Matthew

• Format: PDF

Produktbeschreibung

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.

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Produktdetails

• Verlag: Cambridge University Press
• Erscheinungstermin: 8. Mai 2014
• Englisch
• ISBN-13: 9781139950589
• Artikelnr.: 40808781

Inhaltsangabe

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.