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Not-for-profit law : theoretical and comparative perspectives / edited by Matthew Harding, Ann O'Connell and Miranda Stewart.

Contributor(s): Publication details: Cambridge : Cambridge University Press, 2014.Description: xxviii, 396 p. ; 24 cmISBN:
  • 9781107053601 (hbk.)
Subject(s): DDC classification:
  • 346.1521 HAR
Contents:
1. Philanthropy's function: a neo-classical reconsideration; 2. Archimedes, Aid/Watch, constitutional levers and where we now stand Matthew; 3. Dilemmas in regulating electoral speech of non-profit organisations; 4. Charity law: 'no magic in words'?; 5. The role of fiscal considerations in the judicial interpretation of charity; 6. Charities Act 2011: dog's breakfast or dream come true? A case for further reform; 7. Convergence and divergence with the common law: the public benefit test and charities for indigenous peoples; 8.The history and future of the definition of charity in Australia; 9. The tax treatment of charitable contributions in a personal income tax: lessons from theory and Canadian experience; 10. The boundaries of charity and tax; 11. Recent developments in charity taxation in the UK: the law gives and the law takes away; 12. Not-for-profit tax reform in Australia: opportunities and challenges; 13. The fault line of charity; 14. Three challenges in charity regulation: the case of England and Wales; 15. Appealing the regulator: experience from the Charity Tribunal for England and Wales; 16. Are we there yet?.
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1. Philanthropy's function: a neo-classical reconsideration; 2. Archimedes, Aid/Watch, constitutional levers and where we now stand Matthew; 3. Dilemmas in regulating electoral speech of non-profit organisations; 4. Charity law: 'no magic in words'?; 5. The role of fiscal considerations in the judicial interpretation of charity; 6. Charities Act 2011: dog's breakfast or dream come true? A case for further reform; 7. Convergence and divergence with the common law: the public benefit test and charities for indigenous peoples; 8.The history and future of the definition of charity in Australia; 9. The tax treatment of charitable contributions in a personal income tax: lessons from theory and Canadian experience; 10. The boundaries of charity and tax; 11. Recent developments in charity taxation in the UK: the law gives and the law takes away; 12. Not-for-profit tax reform in Australia: opportunities and challenges; 13. The fault line of charity; 14. Three challenges in charity regulation: the case of England and Wales; 15. Appealing the regulator: experience from the Charity Tribunal for England and Wales; 16. Are we there yet?.