Not-for-profit law theoretical and comparative perspectives
Machine generated contents note: 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, constituti...
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| Format: | UnknownFormat |
| Sprache: | eng |
| Veröffentlicht: |
Cambridge, United Kingdom, New York
Cambridge University Press
2014
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| Online Zugang: | Inhaltsverzeichnis Cover |
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| Zusammenfassung: | Machine generated contents note: 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. "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"-- "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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| Beschreibung: | "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 |
| Beschreibung: | XXVIII, 396 pages graph. Darst |
| ISBN: | 9781107053601 978-1-107-05360-1 |