Not-for-Profit Law
Theoretical and Comparative Perspectives
Published on 8. May 2014
Book
Hardback
426 pages
978-1-107-05360-1 (ISBN)
Description
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.
More details
Language
English
Place of publication
Cambridge
United Kingdom
Target group
Professional and scholarly
Illustrations
11 Tables, black and white; 1 Halftones, unspecified
Dimensions
Height: 235 mm
Width: 157 mm
Thickness: 27 mm
Weight
764 gr
ISBN-13
978-1-107-05360-1 (9781107053601)
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Schweitzer Classification
Other editions
Additional editions
E-Book
05/2014
Cambridge University Press
€86.49
Available for download
Matthew Harding | Ann O'Connell | Miranda Stewart
Not-for-Profit Law
Theoretical and Comparative Perspectives
E-Book
04/2014
1st Edition
Cambridge University Press
€102.99
Available for download
Persons
Matthew Harding is an Associate Professor in the Melbourne Law School. He has published widely on philosophical foundations and doctrinal aspects of equity and trusts, the law of land registration, and charity law. He is a director of the Australian Charity Law Association. Ann O'Connell is a Professor in the Melbourne Law School. She is a member of the Advisory Panel to the Board of Taxation, a Visiting Fellow at the Centre for Tax Law, University of Cambridge and a member of the Australian Treasury Not-for-Profits Tax Concessions Working Group. Miranda Stewart is a Professor in the Melbourne Law School where she teaches tax theory, policy and law. She is also an International Fellow of the Centre of Business Taxation at the University of Oxford and a member of the Australian Treasury Not-for-Profits Tax Concessions Working Group.
Content
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.