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Research Handbook on Not-For-Profit Law
This Research Handbook provides a comprehensive overview of scholarship on not-for-profit law. The chapters, written by world leading experts, explore key ideas and debates in relation to: theories of the not-for-profit sector, the composition and scope of that sector, not-for-profit organisations and the constitution, the legal conception of charity, the tax treatment of not-for-profit organisations and the regulation of not-for-profits. The book serves to represent not-for-profit law as a field of academic inquiry, and to point the way to future research in that field.
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Critical Acclaim
Contributors
Contents
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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 Research 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 Research Handbook also examines the often-neglected topic of not-for-profits and the constitution. This interdisciplinary Research 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 Research Handbook to be an indispensable source of information.
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 Research Handbook also examines the often-neglected topic of not-for-profits and the constitution. This interdisciplinary Research 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 Research Handbook to be an indispensable source of information.
Critical Acclaim
‘Harding has put together a seminal body of work that compels the reader to engage further with the subject matter. Each of the contributors provides thoughtful scholarship and comprehensive bibliographies, making the Research Handbook an invaluable resource for scholars and students around the world. As a contemporary treatise on not-for-profit law, it also contains unique insights for practitioners engaged in legal and regulatory issues affecting not-for-profits and policymakers involved in not-for-profit reform.’
– Natalie Silver, International Society for Third-Sector Research
‘The Research Handbook on Not-for-Profit Law is an important and cutting-edge contribution on the range of fascinating issues that make up our not-for-profit law landscape. It will be invaluable for libraries, scholars, practitioners, nonprofit leaders and activists around the world as a resource for research and action.’
– Mark Sidel, University of Wisconsin–Madison, US
‘An inspiring and impressive work. It contributes to the understanding of the role of nonprofits, especially when they deliver welfare services. From this perspective legal frameworks are essential in creating the right environment in which nonprofits can operate to overcome inequalities. It is an interesting time for not-for-profit law.’
– Alceste Santuari, University of Bologna, Italy
– Natalie Silver, International Society for Third-Sector Research
‘The Research Handbook on Not-for-Profit Law is an important and cutting-edge contribution on the range of fascinating issues that make up our not-for-profit law landscape. It will be invaluable for libraries, scholars, practitioners, nonprofit leaders and activists around the world as a resource for research and action.’
– Mark Sidel, University of Wisconsin–Madison, US
‘An inspiring and impressive work. It contributes to the understanding of the role of nonprofits, especially when they deliver welfare services. From this perspective legal frameworks are essential in creating the right environment in which nonprofits can operate to overcome inequalities. It is an interesting time for not-for-profit law.’
– Alceste Santuari, University of Bologna, Italy
Contributors
Contributors: R. Atkinson, J. Beard, O.B. Breen, E. Brody, K. Chan, R. Colinvaux, G.E. Dal Pont, F. du Toit, M.P. Fleischer, B. Galle, J. Garton, M. Harding, D. Jensen, B.M. Leff, M.H. Lubetsky, B. Lucas, F. Martin, M. McGregor-Lowndes, D. Morris, A. O’Connell, A. Parachin, S. Pascoe, J. Picton, P. Ridge, R. Steinberg, M. Synge
Contents
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
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
