Not-for-Profit Law: Theoretical and Comparative Perspectives

doi:10.1017/CBO9781107282117

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Not-for-Profit Law

Not-for-Profit Law

Theoretical and Comparative Perspectives

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Burston, Mary A. 2020. A complex matter: charitable organisation or corporate institution? A reflection on charity and its applicability in an era of market-driven higher education in Australia. Critical Studies in Education, Vol. 61, Issue. 1, p. 115.

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Edited by Matthew Harding, University of Melbourne, Ann O'Connell, University of Melbourne, Miranda Stewart, University of Melbourne

Publisher: Cambridge University Press
Online publication date: July 2014
Print publication year: 2014
Online ISBN: 9781107282117
DOI: https://doi.org/10.1017/CBO9781107282117

Subjects: Law, Comparative Law, Jurisprudence

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Not-for-Profit Law
Edited by Matthew Harding, Ann O'Connell, Miranda Stewart
Online ISBN: 9781107282117

Book DOI: https://doi.org/10.1017/CBO9781107282117
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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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Not-for-Profit Law

Theoretical and Comparative Perspectives

This book has been cited by the following publications. This list is generated based on data provided by CrossRef.

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Contents

Not-for-Profit Law - Half title page
pp i-ii

Not-for-Profit Law - Title page
pp iii-iii

Copyright page
pp iv-iv

Contents
pp v-vii

Contributors
pp viii-ix

Figure and tables
pp x-x

Foreword
pp xi-xii

Acknowledgements
pp xiii-xiii

Abbreviations
pp xiv-xv

Table of Cases
pp xvi-xxiii

Table of legislation
pp xxiv-xxviii

Introduction: theoretical and comparative perspectives on not-for-profit law
pp 1-12

Part I - Politics
pp 13-85

1 - Philanthropy's function: a neoclassical reconsideration
pp 15-36

2 - Archimedes,Aid/Watch, constitutional levers and where we now stand
pp 37-60

3 - Dilemmas in regulating electoral speech of non-profit organisations
pp 61-85

Part II - Charity
pp 86-197

4 - Charitylaw: ‘no magic in words’?
pp 87-112

5 - Therole of fiscal considerations in the judicial interpretation of charity
pp 113-133

6 - CharitiesAct 2011: dog's breakfast or dream come true?
pp 134-158

7 - Convergenceand divergence with the common law: the public benefit test and charities for indigenous peoples
pp 159-178

8 - The history and future of the definition of charity in Australia
pp 179-197

Part III - Taxation
pp 198-295

9 - The taxtreatment of charitable contributions in a personal income tax: lessons from theory and the Canadian experience
pp 199-231

10 - The boundaries of charity and tax
pp 232-253

11 - Recent developments in charity taxation in the United Kingdom: the law gives and the law takes away
pp 254-275

12 - Not-for-profit tax reform in Australia: opportunities and challenges
pp 276-295

Part IV - Regulation
pp 296-386

13 - The faultline of charity
pp 297-313

14 - Three challenges in charity regulation: the case of England and Wales
pp 314-335

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Theoretical and Comparative Perspectives

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