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Not-for-profit law : theoretical and comparative perspectives /

"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-pr...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Harding, Matthew, 1974- (Editor ), O'Connell, Ann (Law teacher) (Editor ), Stewart, Miranda, 1968- (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge, United Kingdom ; New York : Cambridge University Press, 2014.
Temas:
Acceso en línea:Texto completo

MARC

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245 0 0 |a Not-for-profit law :  |b theoretical and comparative perspectives /  |c edited by Matthew Harding, Ann O'Connell, Miranda Stewart. 
264 1 |a Cambridge, United Kingdom ;  |a New York :  |b Cambridge University Press,  |c 2014. 
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500 |a "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 
504 |a Includes bibliographical references and index. 
520 |a "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"--  |c Provided by publisher 
588 0 |a Print version record. 
505 0 |a 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. 
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