Modernising Charity Law


Book Description

In recent years the pressure for charity law reform has swept across the common law jurisdictions with differing results. Modernising Charity Law examines how the UK jurisdictions have enacted significant statutory reforms after many years of debate, whilst the federations of Canada and Australia seem merely to have intentions of reform. New Zealand and Singapore have begun their own reform journeys. This highly insightful book brings together perspectives from academics,regulators and practitioners from across the common law jurisdictions. The expert contributors consider the array of reforms to charity law and assess their relative successes. Particular attention is given to the controversial issues of expanded heads of charity, public benefit, religion, competition with business, government participation and regulation. The book concludes by challenging the very notion of charity as a foundation for societies which, faced by an array of global threats and the rising tide of human rights, must now also embrace the expanding notions of social capital, social entrepreneurism and civil society This original and highly topical work will be a valuable resource for academics, regulators and legal practitioners as well as advanced and postgraduate students in law and public policy. Specialists in charity law, comparative law, and law and public policy should also not be without this important book.




Modern Studies in Property Law - Volume 9


Book Description

This book contains a collection of peer-reviewed papers presented at the Eleventh Biennial Modern Studies in Property Law Conference held at Queen's University Belfast in April 2016. It is the ninth volume to be published under the name of the Conference. The Conference and its published proceedings have become an established forum for property lawyers from around the world to showcase current research in the discipline. This collection reflects the diversity and contemporary relevance of modern research in property law. Following a foreword from the keynote speaker at the Conference, Queen's alumnus Lord Kerr of Tonaghmore, the chapters address a range of issues, from the nature of land law and property rights, through claims to the home and digital assets, to the growing debate on the nature of public property. Collectively the chapters demonstrate the vibrancy and importance of property law in dealing with modern concerns across the common law world.




The Public-Private Nature of Charity Law


Book Description

Is charity law a 'private law' or a 'public law' subject? This book maps charity law's relationship to the public law-private law divide, arguing that charity law is best understood as a hybrid (public-private) legal tradition that is constantly seeking to maintain an equilibrium between the protection of the autonomy of property-owning individuals to direct and control their wealth, and the furtherance of competing public visions of the good. Of interest to scholars and charity lawyers alike, The Public-Private Nature of Charity Law applies its unique lens both to traditional topics such as the public benefit rule and charity law's rules of standing, and to more contemporary issues such as the co-optation of charitable resources by threatened welfare states and the emergence of social enterprise. 'This book should be read by all who are interested in the respective domains of public and private law. Kathryn Chan brings new light to the divide and reveals the way in which both public and private law inform charity law. The book is subtle, original and rigorous, with an excellent grasp of primary and secondary material.' - Paul Craig, Professor of English Law at the University of Oxford and a Fellow of St John's College 'An original and thought-provoking book which takes the somewhat unruly law of charities and, with great insight and clarity, helps it to find its place on the legal map.' - Mary Synge, Associate Professor in Law at the University of Exeter 'Kathryn Chan's impressive monograph breaks new ground in its analytical approach towards charity in the modern world. Her careful study helps us to understand how charitable enterprises partake of the values and concerns of both public and private law, and to evaluate the strength and weaknesses of different approaches to the governance of charitable enterprises.' - Lionel Smith, Sir William C Macdonald Professor of Law, McGill University




The Tax Treatment of NGO's


Book Description

Most national taxation regimes afford certain privileges to non-governmental non-profit organisations of public benefit. However, cross-border extension of such privileges has failed to materialise in any significant way, despite various efforts and the existence of model treaty provisions and even draft NGO multilateral tax treaties. Although experts tend to oppose harmonisation?on the grounds that international privilege would sink to the lowest national level?there does seem to be general agreement that tax incentives to encourage the cross-border activity of public benefit organisations should be clarified and augmented. The expert authors whose work is assembled in this book offer rich perspectives on this issue. Their various analyses include the following: detailed discussion of the objections of principle commonly advanced by states; the role of discrimination legislation in strategies to advance cross-border privilege; the continuing failure of political will to achieve changes in this area of taxation; the potential of reciprocal unilateral action; tax treaties and non-tax treaties with tax-related provisions; multilateral initiatives (OECD, UN, EU, Council of Europe, World Bank, regional treaties); and, Documentation (International Bureau of Fiscal Documentation). Ten of the essays discuss relevant measures in specific countries and regions. The volume includes extensive primary source material, including selected provisions from bilateral tax treaties, national tax arrangements, and the Interphil?s draft for a European Convention on the Tax Treatment of NGOs , as well as full texts of Round Table declarations, and the European Convention on the Recognition of Legal Personality of International NGOs. Quite apart from its importance as an in-depth study of a taxation issue of significant social value, The Tax Treatment of NGOs will be of great assistance to NGOs and their supporters and benefactors. It opens the way to more vigorous lobbying power for the NGO community to influence changes in taxation law and policy. Because this issue promises to soon be one ?whose time has come,? taxation officials and policymakers cannot afford to ignore this book.




Charity Law


Book Description

This work provides an analytical and comparative analysis of the development of charity law, as well as providing a critical commentary on a number of contemporary changes within the charity law field across a range of common law jurisdictions. The book follows earlier studies which cover a similar, and traditional, jurisdictional spread, but which are now dated. It further considers in detail charity law issues within Hong Kong and Singapore, about which there has been historically more limited charity law discussion. The area is growing in terms of practical legal and academic interest.







International Encyclopedia of Civil Society


Book Description

Recently the topic of civil society has generated a wave of interest, and a wealth of new information. Until now no publication has attempted to organize and consolidate this knowledge. The International Encyclopedia of Civil Society fills this gap, establishing a common set of understandings and terminology, and an analytical starting point for future research. Global in scope and authoritative in content, the Encyclopedia offers succinct summaries of core concepts and theories; definitions of terms; biographical entries on important figures and organizational profiles. In addition, it serves as a reliable and up-to-date guide to additional sources of information. In sum, the Encyclopedia provides an overview of the contours of civil society, social capital, philanthropy and nonprofits across cultures and historical periods. For researchers in nonprofit and civil society studies, political science, economics, management and social enterprise, this is the most systematic appraisal of a rapidly growing field.




The Church of England - Charity Law and Human Rights


Book Description

This book examines the interface between religion, charity law and human rights. It does so by treating the Church of England and its current circumstances as a timely case study providing an opportunity to examine the tensions that have now become such a characteristic feature of that interface. Firstly, it suggests that the Church is the primary source of canon law principles that have played a formative role in shaping civic morality throughout the common law jurisdictions: the history of their emergence and enforcement by the State in post-Reformation England is recorded and assessed. Secondly, it reveals that of such principles those of greatest weight were associated with matters of sexuality: in particular, for centuries, family law was formulated and applied with regard for the sanctity of the heterosexual marital family which provided the only legally permissible context for any form of sexual relationship. Thirdly, given that history, it identifies and assesses the particular implications that now arise for the Church as a consequence of recent charity law reform outcomes and human rights case law developments: a comparative analysis of religion related case law is provided. Finally, following an outline of the structure and organizational functions of the Church, a detailed analysis is undertaken of its success in engaging with these issues in the context of the Lambeth Conferences, the wider Anglican Communion and in the ill-fated Covenant initiative. From the perspective of the dilemmas currently challenging the moral authority of the Church of England, this book identifies and explores the contemporary ‘moral imperatives’ or red line issues that now threaten the coherence of Christian religions in most leading common law nations. Gay marriage and abortion are among the host of morally charged and deeply divisive topics demanding a reasoned response and leadership from religious bodies. Attention is given to the judicial interpretation and evaluation of these and other issues that now undermine the traditional role of the Church of England. As the interface between religion, charity law and human rights becomes steadily more fractious, with religious fundamentalism and discrimination acquiring a higher profile, there is now a pressing need for a more balanced relationship between those with and those without religious beliefs. This book will be an invaluable aid in starting the process of achieving a triangulated relationship between the principles of canon law, charity law and human rights law.




Religion, Charity and Human Rights


Book Description

For the first time in 400 years a number of leading common law nations have, fairly simultaneously, embarked on charity law reform leading to an encoding of key definitional matters in charity legislation. This book provides an analysis of international case law developments on the ever growing range of issues now being generated by clashes between human rights, religion and charity law. Kerry O'Halloran identifies and assesses the agenda of 'moral imperatives', such as abortion and gay marriage that delineate the legal interface and considers their significance for those with and those without religious belief. By assessing jurisdictional differences in the law relating to religion/human rights/charity the author provides a picture of the evolving 'culture wars' that now typify and differentiates societies in western nations including the USA, England and Wales, Ireland, Australia, Canada and New Zealand.




The Politics of Charity


Book Description

The Politics of Charity examines the contemporary political role played by charity, as legally defined, in the developed democratic nations. It considers how this has come about, why it is now significant, what it is that is integral to the content and role of ‘charity’ that allows it to hold such a pivotal political position and why this would seem to be non-transferable to undemocratic nations. It also identifies and assesses the political relevance of different types of charitable activity.