| Description |
1 online resource |
| Contents |
Philanthropy's function: a neo-classical reconsideration / Rob Atkinson -- Archimedes, Aid/Watch, constitutional levers and where we now stand / Matthew Turnour and Elizabeth Turnour -- Dilemmas in regulating electoral speech of non-profit organisations / Nina J. Crimm and Laurence H. Winer -- Charity law: 'no magic in words'? / G.E. Dal Pont -- Role of fiscal considerations in the judicial interpretation of charity / Adam Parachin -- Charities Act 2011: dog's breakfast or dream come true? A case for further reform / Hubert Picarda -- Convergence and divergence with the common law: the public benefit test and charities for indigenous peoples / Fiona Martin -- History and future of the definition of charity in Australia / Joyce Chia -- Tax treatment of charitable contributions in a personal income tax: lessons from theory and Canadian experience / David G. Duff -- Boundaries of charity and tax / Miranda Stewart -- Recent developments in charity taxation in the UK: the law gives and the law takes away / Debra Morris -- Not-for-profit tax reform in Australia: opportunities and challenges / Ann O'Connell and John Emerson -- Fault line of charity / Jonathan Garton -- Three challenges in charity regulation: the case of England and Wales / Christopher Decker and Matthew Harding -- Appealing the regulator: experience from the Charity Tribunal for England and Wales / Alison McKenna -- Are we there yet? / Myles McGregor-Lowndes |
| Summary |
"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"-- Provided by publisher |
| Notes |
"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 |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Print version record |
| Subject |
Nonprofit organizations -- Law and legislation -- English-speaking countries -- Congresses
|
|
LAW -- Comparative.
|
|
LAW -- Administrative Law & Regulatory Practice.
|
|
Nonprofit organizations -- Law and legislation
|
|
English-speaking countries
|
| Genre/Form |
Conference papers and proceedings
|
| Form |
Electronic book
|
| Author |
Harding, Matthew, 1974- editor.
|
|
O'Connell, Ann (Law teacher), editor.
|
|
Stewart, Miranda, 1968- editor.
|
| ISBN |
9781139958035 |
|
1139958038 |
|
9781107282117 |
|
110728211X |
|
9781139959094 |
|
1139959093 |
|
9781107669970 |
|
1107669979 |
|
