Not-for-profit law : theoretical and comparative perspectives

著者

書誌事項

Not-for-profit law : theoretical and comparative perspectives

edited by Matthew Harding, Ann O'Connell and Miranda Stewart

Cambridge University Press, 2014

  • : hardback

大学図書館所蔵 件 / 全5件

この図書・雑誌をさがす

注記

"The genesis of this book was a conference on "Defining, Taxing and Regulating the Not-for-Profit Sector: Law and Policy for the 21st Century", held at the University of Melbourne in July 2012"--Acknowledgements

Includes bibliographical references and index

内容説明・目次

内容説明

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.

目次

  • 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.

「Nielsen BookData」 より

詳細情報

ページトップへ