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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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.
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Applies comparative and theoretical perspectives to not-for-profit law, taxation and regulation to deepen understanding of the sector.
Product details
ISBN
9781107053601
Published
2014-05-08
Publisher
Cambridge University Press
Weight
720 gr
Height
235 mm
Width
158 mm
Thickness
26 mm
Age
P, 06
Language
Product language
Engelsk
Format
Product format
Innbundet
Number of pages
426