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Research Handbook on Not-for-Profit Law

Edited by: Matthew Harding

ISBN13: 9781785369988
Published: December 2018
Publisher: Edward Elgar Publishing Limited
Country of Publication: UK
Format: Hardback
Price: £236.00



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Recent trends in the social, economic, and political lives of many communities have created new challenges for the not-for-profit sector, which, in turn, have demanded new legal and regulatory responses. This Handbook takes account of these developments, providing a thorough insight to current scholarship in the field of not-for-profit law.

Contributions from both established and emerging scholars reflect a variety of disciplinary and jurisdictional perspectives. A range of topics relating to the not-for-profit sector are explored, including: the sector’s composition and scope, the legal conception of charity, the tax treatment of not-for-profits and their supporters, and the regulation of not-for-profits. The Handbook also examines the often-neglected topic of not-for-profits and the constitution. This interdisciplinary Handbook makes a seminal contribution to defining not-for-profit law as a distinctive field of study, and in doing so, lays a strong foundation for future research.

Scholars working on not-for-profit studies, whether in law, economics, sociology, philosophy, political science or business management, will find this a compelling body of work as it covers all aspects of not-for-profit law. Those working within the sector, or providing legal advice to the sector, will also find this Handbook to be an indispensable source of information.

Subjects:
Charities
Contents:
Introduction
Matthew Harding

Part I Theories of the Not-for-Profit Sector
1. A Law and Economics Perspective on Nonprofit Organizations
Richard Steinberg and Brian Galle
2. A Primer on the Neo-Classical Republican Theory of the Non-Profit Sector (And the Other Three Sectors Too)
Rob Atkinson
3. A Charity Law Perspective on a Liberal Perspective on Charity Law
Adam Parachin
4. The Not-for-Profit Sector: A Roman Catholic View
Fr Brian Lucas

Part II The Composition and Scope of the Not-for-Profit Sector
5. An Overview of the Not-for-Profit Sector
Myles McGregor-Lowndes OAM
6. The Boundary between Not-for-Profits and Government
Darryn Jensen
7. The Boundary between the Not-for-Profit and Business Sectors: Social Enterprise and Hybrid Models
Benjamin M Leff
8. Donor Intention and Dialectic Legal Policy Frames
John Picton

Part III Not-for-Profit Organisations and the Constitution
9. Not-for-Profit Organisations, Public Law and Private Law
Kathryn Chan
10. Not-for-Profit Organisations and Equality Law
François du Toit
11. Charity Law and Freedom of Political Communication: the Australian Experience
Jenny Beard
12. Not-for-Profit Law and Freedom of Religion
Pauline Ridge

Part IV The Legal Conception of Charity
13. The History and Future of the Law of Charity
G E Dal Pont
14. Charity in Common Law and Civilian Jurisdictions
Michael H Lubetsky
15. The Heads of Charity in Comparative Perspective
Debra Morris
16. Public Benefit Post-Pemsel
Mary Synge

Part V The Tax Treatment of Not-for-Profit Organisations
17. Taxation and the Not-for-Profit Sector Globally: Common Issues, Different Solutions
Ann O’Connell
18. Subsidizing Charity Liberally
Miranda Perry Fleischer
19. Ways the Charitable Deduction Has Shaped the US Charitable Sector
Roger Colinvaux
20. The Major Tax Concessions Granted to Charities in Australia, New Zealand, England, the United States of America and Hong Kong: What Lessons Can We Learn?’
Fiona Martin
21. Reforming Tax Policy with Respect to Non-Profit Organisations
Evelyn Brody

Part VI The Regulation of Not-for-Profit Organisations
22. Principles of Regulation of Not-for-Profits
Jonathan Garton
23. Design and Implementation of a Charitable Regulation Regime
Brian Galle
24. Redefining the Measure of Success: A Historical and Comparative Look at Charity Regulation
Oonagh B Breen
25. A Regulator’s View
Susan Pascoe AM

Index