Charity law & social policy: National and international perspectives on the functions of the law relating to charities
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Berlin
Springer Netherland
2008
|
| Ausgabe: | 1. ed. |
| Schriftenreihe: | Library of Public Policy and Public Administration
10 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXVIII, 614 S. 235 mm x 155 mm |
| ISBN: | 9781402084133 1402084137 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804137956513939456 |
|---|---|
| adam_text | KERRY O HALLORAN * MYLES MCGREGOR-LOWNDES KARLA W. SIMON CHARITY LAW &
SOCIAL POLICY NATIONAL AND INTERNATIONAL PERSPECTIVES ON THE FUNCTIONS
OF THE LAW RELATING TO CHARITIES ^ SPRINGER CONTENTS ACKNOWLEDGEMENTS V
INTRODUCTION 1 PART I CHARITY, THE LAW AND SOCIAL POLICY IN THE UK 1
CHARITY: CONCEPT PARTIES AND GOVERNING PRINCIPLES 7 INTRODUCTION 7
CONCEPTS, PARTIES AND THE GIFT RELATIONSHIP 7 THE KEY CONCEPTS 8 CHARITY
8 BENEVOLENCE 9 PHILANTHROPY 10 NEED 11 THE PARTIES 11 THE DONOR 12 THE
CHARITABLE ORGANISATION 12 THE RECIPIENT 12 THE STATE 13 THE GIFT
RELATIONSHIP 13 THE GIVER 14 THE GIFT 14 THE RECIPIENT 15 THE CHARITABLE
ORGANISATION 15 THE STATE 16 PRINCIPLES 16 CHARITABLE INTENT 16
OBJECTIVE/SUBJECTIVE TEST 17 BENIGNANT CONSTRUCTION 17 EXCLUSIVELY
CHARITABLE 18 PUBLIC BENEFIT 19 PUBLIC 19 CONTENTS BENEFIT 21
INDEPENDENT 21 NON-GOVERNMENTAL 22 NON-PROFIT DISTRIBUTING 22
NON-POLITICAL 23 DISTINCTION BETWEEN CHARITIES AND OTHER NOT-FOR-PROFIT
ORGANISATIONS 23 TYPES OF ORGANISATION 23 A CHARITY 24 AN INDUSTRIAL AND
PROVIDENT SOCIETY 24 A FRIENDLY SOCIETY 24 CO-OPERATIVES ETC 25 HYBRIDS
25 STRUCTURES 25 A TRUST 26 AN UNINCORPORATED ASSOCIATION 27 OTHER
STRUCTURES 27 BRIEF HISTORY OF CHARITY AND ITS SOCIAL ROLE IN ENGLAND &
WALES 28 THE ELIZABETHAN POOR LAW 28 THE STATUTE OF CHARITABLE USES 1601
29 THE PREAMBLE 29 JUDICIAL CLASSIFICATION OF CHARITABLE PURPOSES 29
DEVELOPMENT OF A MODERN ROLE FOR CHARITIES 30 HEALTH CARE 31 EDUCATION
32 HOUSING 32 COMMUNITY SOLIDARITY 33 PUBLIC UTILITIES 33 NEW FORMS AND
FUNCTIONS FOR CHARITIES 34 LEADERS OF VOLUNTARY ACTION 35 THE WELFARE
STATE 36 THE REALITIES OF PARTNERSHIP 37 RECREATION AND SOCIAL WELFARE
37 CONCLUSION 38 CHARITY, THE LAW AND POLITICS: THE EMERGENCE OF
CONTEMPORARY SOCIAL POLICY ISSUES IN ENGLAND & WALES 41 INTRODUCTION 41
CHARITY, THE LAW AND EVOLVING SOCIAL POLICY IN ENGLAND AND WALES ... 41
THE PREAMBLE AND THE FOUNDATIONS OF GOVERNMENT SOCIAL POLICY ... 42
JUDICIAL DEVELOPMENT OF CHARITY UNDER THE FOUR PEMSEL HEADS 42 THE
SPIRIT AND INTENDMENT RULE 43 THE RELIEF OF POVERTY 43 THE ADVANCEMENT
OF EDUCATION 47 CONTENTS IX THE ADVANCEMENT OF RELIGION 49 BENEFICIAL TO
THE COMMUNITY, NOT FALLING UNDER ANY OF THE PRECEDING HEADS 50 EMERGING
SOCIAL POLICY THEMES AND DILEMMAS 51 CONSOLIDATION OF PREAMBLE THEMES 51
THE DOCTRINE OF PRECEDENT 52 CREATION OF NEW CHARITABLE PURPOSES 52
EMERGING SOCIAL POLICY DILEMMAS 52 CHARITY, PUBLIC BENEFIT AND POLITICS
54 POLITICS, RIGHTS AND CHARITY LAW 54 CHARITY LAW 55 LEGAL RIGHTS AND
CHARITY 55 PUBLIC BENEFIT PROVISION 56 THE BROADENING OF PUBLIC BENEFIT
PROVISION 56 PUBLIC BENEFIT PROVISION: THE ROLES OF GOVERNMENT AND
CHARITY.... 56 GOVERNMENT AND CHARITY IN A CONTEMPORARY POLICY CONTEXT
57 GOVERNMENT POLICY 58 REDUCED GOVERNMENT SPENDING 58 INCREASED
SUPERVISION OF NON-GOVERNMENT ORGANISATIONS 59 FACILITATING THE BUILDING
OF SOCIAL CAPITAL 60 INCREASED INVOLVEMENT OF PRIVATE FINANCE 60
PROMOTING PARTNERSHIP ARRANGEMENTS 60 THE CHARITABLE SECTOR 61
GOVERNMENT GRANTS AND CONTRACTS 62 THE NATIONAL LOTTERY 63 SOCIAL POLICY
AND CHARITY LAW REFORM IN ENGLAND & WALES 63 THE PROCESS 64 CHANGES TO
DEFINITIONAL MATTERS AND LEGAL STRUCTURES 64 CHARITABLE PURPOSE 64
PUBLIC BENEFIT 65 LEGAL STRUCTURES 65 PRIMARY REGULATORY BODY 66 SOCIAL
POLICY AND CHARITY LAW REFORM 66 THE LEGISLATIVE BROADENING OF
CHARITABLE PURPOSES 66 THE PUBLIC BENEFIT TEST 69 CONCLUSION 69 PART II
A FUNCTIONAL APPROACH TO THE LAW AS IT RELATES TO CHARITY IN THE UK 3
LAW AND ITS FUNCTIONS 73 INTRODUCTION 73 LAW AND ITS ROLE IN SOCIETY 73
AUTHORITY 74 CONTENTS LEGAL POSITIVISM AND NATURAL LAW 74 JUSTICE 75 LAW
AND SOCIETY 75 SOCIAL COHESION 76 ORDER 76 CONTINUITY 77 SOCIAL CHANGE
79 LEGAL SYSTEM AND SOCIAL POLICY 79 LEGAL SYSTEM 80 SOCIAL POLICY, LAW
AND LEGAL FUNCTION 81 SOURCES OF LAW: THE COMMON LAW AND STATUTE LAW 82
THE COMMON LAW 83 JUDGE MADE LAW 83 EMPHASIS ON RIGHTS AND DUTIES OF THE
INDIVIDUAL 84 EXTENSION OF STATUS BY ANALOGY RATHER THAN PRINCIPLE 84
RESPECT FOR SOCIAL INSTITUTIONS 84 ENFORCEMENT BY FINANCIAL PENALTIES 84
STATUTE LAW 85 FORMATIVE LEGISLATION 85 VESTING AUTHORITY 86 SOURCES OF
LAW: FUNDAMENTAL HUMAN RIGHTS AND CHARITY LAW 86 CHARITIES AND THE
EUROPEAN CONVENTION 87 PUBLIC BODIES 87 THE PUBLIC BENEFIT TEST 88
CONVENTION RIGHTS AND CHARITY LAW 89 FREEDOM OF ASSOCIATION 89 FREEDOM
OF EXPRESSION 91 FREEDOM FROM DISCRIMINATION 92 FREEDOM OF THOUGHT,
CONSCIENCE AND RELIGION 93 ACCESS TO JUSTICE 94 DUE PROCESS 95 THE RIGHT
TO RESPECT FOR PRIVATE AND FAMILY LIFE 95 CONVENTION BENCHMARKS AND
LEGAL FUNCTIONS 97 BENCHMARKS 97 RELEVANCE FOR LEGAL FUNCTIONS 98
FUNCTIONS OF THE LAW AS THEY RELATE TO CHARITIES 99 CHARITY AND THE ROLE
OF LEGAL FUNCTIONS 99 PROTECTION 100 POLICING 101 MEDIATION AND
ADJUSTMENT 102 SUPPORT 103 A TEMPLATE OF LEGAL FUNCTIONS 104 CONCLUSION
104 CONTENTS XI 4 LEGAL FUNCTIONS: PROTECTION 1 07 INTRODUCTION 107
ORIGINS OF THE PROTECTIVE FUNCTION 108 PARENS PATRIAE 108 ORIGINS OF
POWERS 108 NATURE OF POWERS 109 SUBJECT OF POWERS 109 EXTENT OF POWERS
110 PARENS PATRIAE AND CHANCERY 110 THE LAW RELATING TO TRUSTS,
CHARITABLE TRUSTS AND TRUSTEES ILL ORIGINS ILL MORTMAIN ILL THE RULE
AGAINST PERPETUITIES 113 THE RULE AGAINST INALIENABILITY 113 THE LAW
RELATING TO TRUSTS AND CHARITABLE TRUSTS 113 THE CHARITABLE TRUST 114
CHARITABLE TRUSTS AND CHARITABLE CORPORATIONS 115 TRUSTS AND OTHER
NON-PROFIT MODELS 115 TRUSTEES 115 DUTIES OF TRUSTEES 116 GIVING EFFECT
TO THE PROTECTIVE FUNCTION: BODIES, POWERS AND APPLICATION 119 A
PROTECTIVE LEGAL FRAMEWORK FOR CHARITIES 119 THE ATTORNEY GENERAL 120
PROCEEDINGS AND THE ATTORNEY GENERAL 120 THE ROLE OF AMICUS CURIAE 121
REVENUE AND OTHER AGENCIES 122 CHARITY COMMISSIONERS 122 DETERMINING
CHARITABLE STATUS 122 MAINTAINING CHARITABLE STATUS 123 THE HIGH COURT
123 JUDICIAL DEVELOPMENT OF THE PROTECTION FUNCTION 123 NATIONAL COURTS
AND THE PROTECTION FUNCTION 123 JUDICIAL PROTECTION OF CHARITABLE TRUSTS
124 JUDICIAL PROTECTION OF CHARITABLE STATUS 124 JUDICIAL PROTECTION OF
CHARITABLE PURPOSE 125 THE EUROPEAN CONVENTION AND THE PROTECTION
FUNCTION 125 FREEDOM OF ASSOCIATION 126 FREEDOM OF EXPRESSION 127
FREEDOM FROM DISCRIMINATION 127 THE OUTCOME OF THE CHARITY LAW REFORM
PROCESS AND IMPLICATIONS FOR THE FUTURE OF THE PROTECTION FUNCTION AND
SOCIAL POLICY 128 THE COMMON LAW PARAMETERS 129 XII CONTENTS GIVING
EFFECT TO SOCIAL POLICY THROUGH THE PROTECTION FUNCTION .... 129 POVERTY
129 EDUCATION 130 HEALTH CARE 130 OTHER CORE CHARITABLE PURPOSES 130
CONCLUSION 130 5 LEGAL FUNCTIONS: POLICING 133 INTRODUCTION 133 ORIGINS
OF THE POLICING FUNCTION 133 LEGISLATIVE RESTRAINT 134 THE STATUTE OF
MORTMAIN 1391 134 THE STATUTE OF USES 1535 135 THE STATUTE OF CHARITABLE
USES 1601 135 THE MORTMAIN AND CHARITABLE USES ACT 1736 136 CHARITY
COMMISSIONERS SCRUTINY 137 REGISTRATION OF CHARITIES 137 THE BROUGHAM
INQUIRY 138 THE PERMANENT CHARITY COMMISSION 138 THE REPORT OF THE
COMMITTEE ON THE LAW AND PRACTICE RELATING TO CHARITABLE TRUSTS (THE
NATHAN REPORT) 139 INLAND REVENUE ASSESSMENT 140 GIVING EFFECT TO THE
POLICING FUNCTION: BODIES, POWERS AND APPLICATION 141 A REGULATORY
ENVIRONMENT FOR FISCAL AFFAIRS 141 REGULATING TAX EXEMPTION 142 OTHER
AGENCIES 143 REGULATING LEGAL MATTERS 143 THE HIGH COURT 144 THE
ATTORNEY GENERAL 144 THE PROBATE OFFICE 145 REGULATING FUNDRAISING 145
THE CHARITY COMMISSIONERS AND LEGISLATIVE DEVELOPMENT OF THE POLICING
FUNCTION IN THE LATE 20TH CENTURY 146 THE CHARITIES ACT 1960 146 THE
EXPENDITURE COMMITTEE REPORT 1974-1975 147 THE NCSS COMMITTEE OF INQUIRY
INTO THE EFFECT OF CHARITY LAW AND PRACTICE ON VOLUNTARY ORGANISATIONS
(THE GOODMAN REPORT) 148 REPORT ON THE EFFICIENCY SCRUTINY OF THE
SUPERVISION OF CHARITIES (THE WOODFIELD REPORT) 150 THE COMMISSIONERS
AND THEIR ROLE UNDER CONTEMPORARY LEGISLATION 151 THE CHARITIES ACTS OF
1992 AND 1993 151 THE CHARITIES ACT 2006 152 CONTENTS XIII
COMMISSIONERS REGISTRATION ROLE 152 EXEMPT AND EXCEPTED CHARITIES 153
COMMISSIONERS REGULATORY ROLE 153 COMMISSIONERS AND FUNDRAISING 154
JUDICIAL DEVELOPMENT OF THE POLICING FUNCTION 154 RESTRICTIVE APPROACH
TO CHARITABLE BEQUESTS 155 PROTECTING THE INHERITANCE RIGHTS OF
NEXT-OF-KIN 156 PROTECTING THE DONOR S GIFT 156 RESTRICTIVE APPLICATION
OF THE PUBLIC BENEFIT TEST 157 PUBLIC 157 BENEFIT 158 APPLYING THE
TEST 158 RESTRICTIVE APPLICATION OF THE SPIRIT AND INTENDMENT RULE 159
RESTRICTIVE APPLICATION OF THE EXCLUSIVELY CHARITABLE RULE 160
RESTRICTIVE INTERPRETATION OF POLITICAL ACTIVITY 160 RESTRICTIVE
APPROACH TO AID, TRADE AND PROFIT DISTRIBUTION 161 INTERNATIONAL AID 161
TRADING 161 PROFIT DISTRIBUTION 162 THE JUDICIARY AND THE EUROPEAN
CONVENTION 162 THE OUTCOME OF THE CHARITY LAW REFORM PROCESS AND
IMPLICATIONS FOR THE FUTURE OF THE POLICING FUNCTION AND SOCIAL POLICY
163 INCREASING THE POWERS AND RANGE OF THE POLICING FUNCTION 163
APPLYING THE PUBLIC BENEFIT TEST 163 ROLE OF THE PRIMARY REGULATORY BODY
164 REGISTRATION 164 CHARITY APPEALS TRIBUNAL 164 FUNDRAISING 165 OTHER
FISCAL MATTERS 165 GIVING EFFECT TO SOCIAL POLICY THROUGH THE POLICING
FUNCTION 166 ADVOCACY/POLITICAL ACTIVITY 166 CONCLUSION 1 66 6 LEGAL
FUNCTIONS: MEDIATION AND ADJUSTMENT 167 INTRODUCTION 167 ORIGINS OF THE
MEDIATION AND ADJUSTMENT FUNCTION 168 CHANCERY AND THE COMMON LAW COURTS
168 CHANCERY AND THE 1601 ACT 169 THE APPROACH DEVELOPED IN CHANCERY 169
DISCRETION 170 FRAUD 171 FUSION OF EQUITY AND COMMON LAW 171 DEVELOPING
APPROPRIATE LEGAL STRUCTURES FOR CHARITIES 171 THE CHARITABLE TRUST 172
CONTENTS STRENGTHS OF THE TRUST 172 TRUST AS PREFERRED LEGAL FORM FOR A
CHARITY 172 OTHER LEGAL STRUCTURES FOR CHARITIES 173 MODERN TYPES OF
STRUCTURE 174 FORUMS AND THEIR CAPACITY FOR DEVELOPING CHARITABLE
PURPOSES 174 FORUMS FOR MEDIATION AND ADJUSTMENT 175 THE HIGH COURT 175
THE CHARITY COMMISSIONERS 176 THE INLAND REVENUE 176 CONSTRAINTS ON
EFFECTING CHANGE 176 THE DOCTRINE OF PRECEDENT 177 THE RULE AGAINST
PERPETUITIES 177 THE SPIRIT AND INTENDMENT RULE 178 THE CY-PRES
DOCTRINE 178 CHARITY COMMISSIONERS DEVELOPMENT OF THE MEDIATION/
ADJUSTMENT FUNCTION 179 THE STATUTORY DUTIES OF THE CHARITY
COMMISSIONERS 179 REGISTRATION 179 DEVELOPING CHARITABLE PURPOSES 180
RELIEF OF UNEMPLOYMENT 180 URBAN AND RURAL REGENERATION 181 COMMUNITY
DEVELOPMENT 182 PARTNERSHIP WITH GOVERNMENT 182 POLITICAL ACTIVITY 183
CHANGING CHARITABLE OBJECTS 184 THE DOCTRINE OF CY-PRES 185 THE CY-PRES
RULE 185 APPLYING THE CY-PRES RULE 185 THE MODERN APPLICATION OF THE
CY-PRES RULE 188 THE CY-PRES RULE AND THE CHARITIES ACT 2006 189 THE
OUTCOME OF THE CHARITY LAW REFORM PROCESS AND IMPLICATIONS FOR THE
FUTURE OF THE MEDIATION/ADJUSTMENT FUNCTION AND RELATED SOCIAL POLICY
189 INCREASING THE POWERS AND RANGE OF THE MEDIATION/ ADJUSTMENT
FUNCTION 190 UNIFORM APPLICATION OF THE PUBLIC BENEFIT TEST 190 IMPACT
MEASURES 190 THE EXTENDED RANGE OF CHARITABLE PURPOSES 190 GIVING EFFECT
TO SOCIAL POLICY THROUGH THE MEDIATION/ADJUSTMENT FUNCTION 191 THE
PREVENTION OF POVERTY 192 THE ADVANCEMENT OF HEALTH OR THE SAVING OF
LIVES 192 THE ADVANCEMENT OF CITIZENSHIP OR COMMUNITY DEVELOPMENT; AND
THE ADVANCEMENT OF AMATEUR SPORT 192 CONTENTS XV THE ADVANCEMENT OF
HUMAN RIGHTS, CONFLICT RESOLUTION OR RECONCILIATION OR THE PROMOTION OF
RELIGIOUS OR RACIAL HARMONY OR EQUALITY AND DIVERSITY 193 THE RELIEF OF
THOSE IN NEED, BY REASON OF YOUTH, AGE, ILL-HEALTH, DISABILITY,
FINANCIAL HARDSHIP OR OTHER DISADVANTAGE 193 THE ADVANCEMENT OF THE
ARTS, CULTURE, HERITAGE OR SCIENCE; AND THE ADVANCEMENT OF ENVIRONMENTAL
PROTECTION OR IMPROVEMENT 194 THE ADVANCEMENT OF ANIMAL WELFARE 194 THE
PROMOTION OF THE EFFICIENCY OF THE ARMED FORCES OF THE CROWN, OR OF THE
EFFICIENCY OF THE POLICE, FIRE AND RESCUE SERVICES OR AMBULANCE SERVICES
194 OTHER PURPOSES CURRENTLY RECOGNISED AS CHARITABLE OR ARE IN THE
SPIRIT OF ANY PURPOSES CURRENTLY RECOGNIZED AS CHARITABLE... 194
CONCLUSION 195 7 LEGAL FUNCTIONS: SUPPORT 197 INTRODUCTION 197 ORIGINS
OF THE SUPPORT FUNCTION 198 EMERGENCE OF GOVERNMENT SUPPORT FOR
CHARITIES 198 THE PREAMBLE AND THE PARTNERSHIP AGENDA 198 THE INCOME TAX
ACT 1799 199 THE CHARITABLE TRUSTS ACT 1853 200 THE POLICE, FACTORIES,
ETC. (MISCELLANEOUS PROVISIONS) ACT 1916 .... 200 EMERGENCE OF JUDICIAL
SUPPORT FOR CHARITIES 200 SUPPORT FOR DONORS 201 SUPPORT FOR CHARITIES
203 THE MODERN LEGISLATIVE DEVELOPMENT OF THE SUPPORT FUNCTION 204
RATIONALE FOR GOVERNMENT SUPPORT 204 DEFRAYING GOVERNMENT EXPENDITURE
204 COMPLEMENTING GOVERNMENT PROVISION 205 BUILDING SOCIAL CAPITAL 205
MAINTAINING SOCIAL COHESION 205 RECENT LEGISLATIVE HISTORY 206 THE
CHARITIES ACT 1960 206 THE INCOME AND CORPORATION TAXES ACT 1988 206 THE
CHARITIES ACTS OF 1992 AND 1993 207 THE NATIONAL LOTTERY ACT 1993 207
THE TRUSTEE ACT 2000 208 THE CHARITIES ACT 2006 208 GIVING EFFECT TO THE
SUPPORT FUNCTION: BODIES, POWERS AND APPLICATION 211 THE INLAND REVENUE
211 THE HIGH COURT AND ATTORNEY-GENERAL 212 XVI CONTENTS THE CHARITY
COMMISSIONERS 212 ADVICE AND GUIDANCE 213 ASSISTANCE WITH SORP AND RISK
MANAGEMENT 213 SCHEMES FOR THE ADMINISTRATION OF A CHARITY 214 REVIEW OF
REGISTERED CHARITIES 214 OFFICE OF THE THIRD SECTOR 214 THE
NON-GOVERNMENT ORGANISATIONS 215 CHARITY COMMISSION S EXERCISE OF THE
SUPPORT FUNCTION TO DEVELOP CHARITABLE PURPOSES: ESTABLISHING PRECEDENTS
215 COMMISSION CAPACITY TO SET PRECEDENTS 216 REVIEW OF REGISTERED
CHARITIES 216 EXTENT OF POWERS 217 COMMISSION DECISION-MAKING 217
POVERTY 217 PUBLIC SERVICE PROVISION 218 PARTNERSHIP WITH GOVERNMENT 218
HUMAN RIGHTS 219 INTERNATIONAL AND RACE RELATIONS 219 USE OF CY-PRES 220
RESEARCH 220 POLITICAL ACTIVITY 220 THE OUTCOME OF THE CHARITY LAW
REFORM PROCESS AND IMPLICATIONS FOR THE FUTURE OF THE SUPPORT FUNCTION
AND SOCIAL POLICY 220 INSTITUTIONAL CHANGE AND THE SUPPORT FUNCTION 221
THE INLAND REVENUE AND THE CHARITY COMMISSION 221 STRENGTHENING THE
SUPPORT CAPACITY OF THE CHARITY COMMISSION .... 221 NEW LEGAL STRUCTURES
FOR CHARITIES 222 INCREASING PUBLIC CONFIDENCE IN CHARITIES 222 GIVING
EFFECT TO SOCIAL POLICY THROUGH THE SUPPORT FUNCTION 222 THE NEW
CHARITABLE PURPOSES 223 CONCLUSION 224 PART III INTERNATIONAL
PERSPECTIVES 8 AUSTRALIA 227 INTRODUCTION 227 A SOCIO-ECONOMIC PROFILE
227 POPULATION AND COMPOSITION 228 THE NATIONAL ECONOMY 228 SHRINKING OF
THE STATE SECTOR 229 THE CHARITABLE SECTOR 230 VOLUNTEERING 231 CHARITY
AND SOCIAL POLICY: A HISTORY 231 CONTENTS XVII RELEVANT SOCIAL POLICY
MILESTONES 232 THE INDIGENOUS PEOPLE 232 THE WHITE AUSTRALIA POLICY 234
AN EVOLVING PACIFIC RIM ORIENTATION 234 CURRENT SOCIAL POLICY THEMES AND
CHARITY 235 POVERTY 235 WELFARE REFORM 236 MULTI-CULTURALISM 237 ASYLUM
SEEKERS 238 THE INDIGENOUS PEOPLE 239 HUMAN RIGHTS, ANTI-TERRORISM AND
SOCIAL JUSTICE 241 CHARITY AND THE LAW 242 THE RELATIONSHIP BETWEEN LAW
AND CHARITY: AN OVERVIEW 242 THE COMMON LAW: DEFINITIONAL MATTERS 243
THE COMMON LAW: INSTITUTIONAL INFRASTRUCTURE 243 DEVELOPMENTAL
MILESTONES IN AUSTRALIAN CHARITY LAW 244 CASE LAW MILESTONES 244
LEGISLATIVE MILESTONES 247 CHARITY LAW REFORM 249 APPLYING THE LEGAL
FUNCTIONS OF CHARITY LAW 250 PROTECTION 251 THE COURTS AND ATTORNEY
GENERAL 251 THE AUSTRALIAN TAXATION OFFICE 252 POLICING 252 THE COURTS
AND ATTORNEY GENERAL 253 THE AUSTRALIAN TAXATION OFFICE 254 THE OFFICES
OF FAIR TRADING 257 THE AUSTRALIAN SECURITIES AND INVESTMENT COMMISSION
(ASIC) 257 MEDIATION AND ADJUSTMENT 258 THE COURTS AND THE ATTORNEY
GENERAL 258 THE AUSTRALIAN TAX OFFICE 261 SUPPORT 262 GOVERNMENT 263 THE
COURTS AND THE ATTORNEY GENERAL 263 THE ATO 264 NON-GOVERNMENT AGENCIES
264 CHARITY LAW AND SOCIAL POLICY: THE FIT WITH CONTEMPORARY
CIRCUMSTANCES 265 THE LEGAL FUNCTIONS 265 DIFFERENTIAL IN FUNCTIONAL
WEIGHTING 265 THE FUNCTIONAL IMBALANCE IN CHARITY LAW 266 THE RESULTING
SOCIAL POLICY DEFICIT 267 CONCLUSION 268 XVIII CONTENTS 9 THE UNITED
STATES 271 INTRODUCTION 271 BRIEF HISTORY 272 ABORIGINAL PEOPLES AND
EUROPEAN SETTLEMENTS 272 BEGINNINGS OF SLAVERY 273 DEVELOPMENT OF
CULTURAL AND EDUCATIONAL INSTITUTIONS 273 SELF-GOVERNANCE, CONFEDERATION
AND REVOLUTION 274 GROWTH THROUGH SETTLEMENT AND LAND PURCHASES IN 18TH
AND 19TH CENTURIES 275 GROWTH OF SLAVERY AND THE CIVIL WAR 275 THE
INDUSTRIAL REVOLUTION, GROWTH AND CHANGE 275 WORLD WAR I AND THE GREAT
DEPRESSION 276 THE NEW DEAL AND WORLD WAR II 276 THE 21ST CENTURY,
TERRORISM AND HUMAN RIGHTS 277 A POLITICAL AND SOCIO-ECONOMIC PROFILE
277 POLITICAL OVERVIEW 277 POPULATION AND COMPOSITION 278 THE NATIONAL
ECONOMY 278 SOCIAL POLICY ISSUES RAISED BY THE STATE OF THE NATIONAL
ECONOMY *. 279 THE ROLE OF THE STATE SECTOR IN ADDRESSING VARIOUS SOCIAL
POLICY ISSUES 280 THE NOT-FOR-PROFIT OR NONPROFIT SECTOR (NPO SECTOR) -
ITS CURRENT ROLE IN U.S. SOCIETY 282 GIVING AND VOLUNTEERING * * 284
CHARITY AND SOCIAL POLICY: AN OVERVIEW * 286 ROLE OF THE ABORIGINAL
PEOPLES * * 286 EUROPEAN INFLUENCES * * 286 THE REVOLUTION, THE
CONSTITUTION, AND THEIR IMPACT ON STATE AND FEDERAL INVOLVEMENT WITH
NPOS * 287 CURRENT SOCIAL POLICY THEMES AND CHARITY LAW 289 POVERTY AND
INEQUALITY * 289 HOMELESSNESS * 290 WELFARE REFORM * 290 ABORIGINAL
PEOPLES 290 VIOLENCE AGAINST ABORIGINAL WOMEN 291 ILLEGAL IMMIGRATION
292 HUMAN RIGHTS, TERRORISM, AND SOCIAL JUSTICE * 292 FOREIGN AID * 293
CHARITY AND THE LAW 294 THE RELATIONSHIP BETWEEN LAW AND CHARITY: AN
OVERVIEW 295 THE COMMON LAW: DEFINITIONAL MATTERS 295 APPLICATION OF THE
PUBLIC BENEFIT REQUIREMENT 296 POLITICAL ACTIVITIES * 296 BUSINESS
ACTIVITIES 298 CONTENTS XIX THE PEMSEL HEADS 299 THE COMMON LAW -
INSTITUTIONAL INFRASTRUCTURE 306 THE IRS 306 COURTS AND STATE ATTORNEYS
GENERAL 307 SELF-REGULATION 307 DEVELOPMENTAL MILESTONES IN AMERICAN
CHARITY LAW 308 CASE LAW MILESTONES 308 LEGISLATIVE MILESTONES 309 IRS
AND TREASURY MILESTONES 313 CHARITY LAW REFORM 314 APPLYING THE LEGAL
FUNCTIONS OF CHARITY LAW 316 PROTECTION 316 THE COURTS AND STATE
ATTORNEYS GENERAL 316 THE TREASURY AND THE IRS 317 POLICING 318 THE
COURTS AND STATE ATTORNEYS GENERAL 318 TREASURY AND THE IRS 319
MEDIATION AND ADJUSTMENT 320 THE COURTS AND STATE ATTORNEYS GENERAL 320
TREASURY AND THE IRS 322 SUPPORT 323 TREASURY AND THE IRS 323 OTHER
GOVERNMENT AGENCIES 324 NON-GOVERNMENT AGENCIES 325 CHARITY LAW AND
SOCIAL POLICY: THE FIT WITH CONTEMPORARY CIRCUMSTANCES 325 THE LEGAL
FUNCTIONS 326 DIFFERENTIAL IN FUNCTIONAL WEIGHTING 326 THE FUNCTIONAL
IMBALANCE IN CHARITY LAW 326 THE RESULTING SOCIAL POLICY DEFICIT 327
POVERTY 328 HEALTH AND SOCIAL CARE 328 MULTICULTURAL ISSUES/IMMIGRATION
ETC 328 NATIVE AMERICANS 330 HUMAN RIGHTS 330 CONCLUSION 331 10
SINGAPORE 333 INTRODUCTION 333 A SOCIO-ECONOMIC PROFILE 333 THE MODERN
STATE 334 POPULATION AND COMPOSITION 334 THE NATIONAL ECONOMY 334 THE
CHARITABLE SECTOR 335 CONTENTS CHARITY AND SOCIAL POLICY: A HISTORY 336
RELEVANT SOCIAL POLICY MILESTONES 336 CURRENT SOCIAL POLICY THEMES AND
CHARITY 337 POVERTY 337 MULTI-CULTURALISM 338 HUMAN RIGHTS,
ANTI-TERRORISM AND SOCIAL JUSTICE 338 CHARITY AND THE LAW 340 THE
RELATIONSHIP BETWEEN LAW AND CHARITY: AN OVERVIEW 341 THE COMMON LAW:
DEFINITIONAL MATTERS 341 LEGAL STRUCTURES 342 THE COMMON LAW:
INSTITUTIONAL INFRASTRUCTURE 342 DEVELOPMENTAL MILESTONES IN THE CHARITY
LAW OF SINGAPORE 343 CASE LAW MILESTONES 343 LEGISLATIVE MILESTONES 344
THE HOUSE-TO-HOUSE AND STREET COLLECTIONS ACT 1947 345 THE SOCIETIES ACT
1966 345 THE COMPANIES ACT 1967 346 THE TRUSTEES ACT 1967 346 CHARITIES
ACT 1982 346 INCOME TAX ACT 1992 346 THE CHARITIES ACT 1994 347 PROPERTY
TAX ACT 1997 347 CHARITY LAW REFORM 347 APPLYING THE LEGAL FUNCTIONS OF
CHARITY LAW 348 PROTECTION 349 THE COURTS AND ATTORNEY GENERAL 349 THE
COMMISSIONER OF CHARITIES 350 POLICING 350 THE COURTS AND ATTORNEY
GENERAL 350 THE INLAND REVENUE AUTHORITY OF SINGAPORE 351 THE
COMPTROLLER OF INCOME TAX 351 THE COMMISSIONER OF CHARITIES 352 THE
REGISTRAR OF SOCIETIES 354 THE REGISTRY OF COMPANIES AND BUSINESSES 354
MEDIATION AND ADJUSTMENT 355 THE COURTS AND THE ATTORNEY GENERAL 355 THE
COMMISSIONER OF CHARITIES 355 SUPPORT 356 GOVERNMENT SUPPORT 356 THE
INLAND REVENUE AUTHORITY OF SINGAPORE 357 THE COMMISSIONER OF CHARITIES
358 NON-GOVERNMENT AGENCIES 359 CHARITY LAW AND SOCIAL POLICY: THE FIT
WITH CONTEMPORARY CIRCUMSTANCES 359 THE LEGAL FUNCTIONS 359 CONTENTS XXI
DIFFERENTIAL IN FUNCTIONAL WEIGHTING 360 THE FUNCTIONAL IMBALANCE IN
CHARITY LAW 360 THE RESULTING SOCIAL POLICY DEFICIT 361 RACIAL HARMONY
361 RELIGIOUS TOLERANCE 361 ANTI-TERRORISM 362 POVERTY AND SOCIAL
SERVICE PROVISION 362 VOLUNTARY SECTOR ENTREPRENEURSHIP 363 CONCLUSION
363 11 NEW ZEALAND 365 INTRODUCTION 365 A SOCIO-ECONOMIC PROFILE 365 THE
ECONOMY 366 POPULATION AND COMPOSITION 366 THE CHARITABLE SECTOR 366
BRIEF HISTORY 367 CURRENT SCALE OF CHARITABLE ACTIVITY 368 CHARITY AND
SOCIAL POLICY: A HISTORY 369 RELEVANT SOCIAL POLICY MILESTONES 370 MAORI
370 CURRENT SOCIAL POLICY THEMES AND CHARITY 371 GOVERNMENT AND THE
CHARITABLE SECTOR 371 RANGE OF CONTEMPORARY DOMESTIC ISSUES 373 HEALTH
AND SOCIAL CARE 373 MULTI-CULTURALISM 374 HUMAN RIGHTS, ANTI-TERRORISM
AND SOCIAL JUSTICE 375 CHARITY AND THE LAW 376 THE COMMON LAW:
DEFINITIONAL MATTERS 377 CHARITABLE INTENT 377 PUBLIC BENEFIT 378
EXCLUSIVELY CHARITABLE 378 INDEPENDENT 378 NON-GOVERNMENTAL 378
NON-PROFIT DISTRIBUTING 379 CHARITABLE PURPOSES 379 THE COMMON LAW:
INSTITUTIONAL INFRASTRUCTURE 379 DEVELOPMENTAL MILESTONES IN CHARITY LAW
380 CASE LAW MILESTONES 380 LEGISLATIVE MILESTONES 383 THE RELIGIOUS,
CHARITABLE AND EDUCATIONAL TRUSTS LEGISLATION 383 THE CHARITABLE FUNDS
APPROPRIATION ACT 1871 383 THE HOSPITALS AND CHARITABLE INSTITUTIONS ACT
1885 384 THE CHARITABLE TRUSTS EXTENSION ACT 1886 384 CONTENTS THE
UNCLASSIFIED SOCIETIES REGISTRATION ACT 1895 384 THE INCORPORATED
SOCIETIES ACT 1908 384 THE RELIGIOUS, CHARITABLE AND EDUCATIONAL TRUSTS
ACT 1908 385 THE HOSPITALS AND CHARITABLE INSTITUTIONS ACT 1909 385
CURRENT LEGISLATION 385 THE CHARITABLE TRUSTS ACT 1957 386 CHARITY LAW
REFORM 387 THE CHARITIES ACT 2005 388 LEGAL STRUCTURES FOR CHARITIES 389
TYPES OF STRUCTURE 390 APPLYING THE LEGAL FUNCTIONS OF CHARITY LAW 391
PROTECTION 391 THE ATTORNEY GENERAL 391 THE INLAND REVENUE DEPARTMENT
392 THE CHARITIES COMMISSION 392 POLICING 393 THE HIGH COURT AND
ATTORNEY GENERAL 393 THE INLAND REVENUE DEPARTMENT 394 THE CHARITIES
COMMISSION 394 THE REGISTRAR OF INCORPORATED SOCIETIES 396 THE REGISTRAR
OF INCORPORATED SOCIETIES 396 THE SOLICITOR GENERAL S OFFICE 396 THE
COMPANIES OFFICE 396 MEDIATION/ADJUSTMENT 397 THE COURTS AND THE
ATTORNEY GENERAL 397 THE INLAND REVENUE DEPARTMENT 397 THE CHARITIES
COMMISSION 398 SUPPORT 398 GOVERNMENT 398 THE COURTS AND THE ATTORNEY
GENERAL 399 THE INLAND REVENUE DEPARTMENT 399 THE CHARITIES COMMISSION
400 CHARITY LAW AND SOCIAL POLICY: THE FIT WITH CONTEMPORARY
CIRCUMSTANCES 401 THE LEGAL FUNCTIONS 401 DIFFERENTIAL IN FUNCTIONAL
WEIGHTING 401 THE FUNCTIONAL IMBALANCE IN CHARITY LAW 402 THE RESULTING
SOCIAL POLICY DEFICIT 403 MAORI 404 THE RELIEF OF POVERTY AND OTHER
FORMS OF SOCIAL DISADVANTAGE 404 THE ADVANCEMENT OF RELIGION 405 THE
ADVANCEMENT OF EDUCATION 405 OTHER PURPOSES 405 CONCLUSION 406 CONTENTS
XXIII 12 CANADA 407 INTRODUCTION 407 A POLITICAL AND SOCIO-ECONOMIC
PROFILE 409 POLITICAL OVERVIEW 409 POPULATION AND COMPOSITION 409 THE
NATIONAL ECONOMY 410 THE ROLE OF THE STATE SECTOR IN ADDRESSING VARIOUS
SOCIAL POLICY ISSUES 410 THE SPECIFIC ISSUE OF HEALTH CARE 412 THE
CHARITABLE AND VOLUNTARY SECTOR - ITS CURRENT ROLE IN CANADIAN SOCIETY
412 GIVING AND VOLUNTEERING 414 THE RURAL-URBAN DIVIDE 414 CHARITY AND
SOCIAL POLICY: AN OVERVIEW OF THE SECTOR IN CANADA 415 ROLE OF THE
ABORIGINAL PEOPLES 415 EUROPEAN INFLUENCES 416 THE CONSTITUTION ACT 1867
AND ITS IMPACT ON PROVINCIAL AND FEDERAL INVOLVEMENT WITH VOLUNTARY
ORGANIZATIONS 416 CURRENT SOCIAL POLICY THEMES AND CHARITY LAW 417
POVERTY AND INEQUALITY 418 WELFARE REFORM 419 MULTICULTURALISM 420
ABORIGINAL PEOPLES 421 VIOLENCE AGAINST ABORIGINAL WOMEN 421 HUMAN
RIGHTS, ANTI-TERRORISM, AND SOCIAL JUSTICE 423 FOREIGN AID 426 CHARITY
AND THE LAW 426 THE RELATIONSHIP BETWEEN LAW AND CHARITY: AN OVERVIEW
426 THE COMMON LAW: DEFINITIONAL MATTERS 427 APPLICATION OF A PUBLIC
BENEFIT REQUIREMENT 428 POLITICAL ACTIVITIES 429 THE PEMSEL HEADS 429
THE COMMON LAW: INSTITUTIONAL INFRASTRUCTURE 431 THE CRA 432 PROVINCIAL
AND TERRITORIAL ATTORNEYS GENERAL 432 SELF-REGULATION 433 DEVELOPMENTAL
MILESTONES IN CANADIAN CHARITY LAW 434 CASE LAW MILESTONES 435
LEGISLATIVE MILESTONES 438 CRA MILESTONES 441 CHARITY LAW REFORM 443
RECENT REFORM DISCUSSIONS AND THEIR RESULTS 445 APPLYING THE LEGAL
FUNCTIONS OF CHARITY LAW 449 XXIV CONTENTS PROTECTION 450 THE COURTS AND
ATTORNEYS GENERAL 450 THE CRA 451 POLICING 452 THE COURTS AND ATTORNEYS
GENERAL 453 THE CRA 455 MEDIATION AND ADJUSTMENT 458 THE COURTS AND THE
ATTORNEYS GENERAL 458 THE CRA 460 THE LEGISLATURE 460 SUPPORT 461 THE
CRA 461 OTHER GOVERNMENT AGENCIES 464 NON-GOVERNMENT AGENCIES 465
CHARITY LAW AND SOCIAL POLICY: THE FIT WITH CONTEMPORARY CIRCUMSTANCES
465 THE LEGAL FUNCTIONS 466 DIFFERENTIAL IN FUNCTIONAL WEIGHTING 466 THE
FUNCTIONAL IMBALANCE IN CHARITY LAW 467 THE RESULTING SOCIAL POLICY
DEFICIT 468 ABORIGINAL PEOPLES 469 POVERTY 469 MULTI-CULTURAL ISSUES 469
PARTNERSHIP WITH GOVERNMENT 470 CONCLUSION 470 PART IV RE-CONFIGURING
THE SOCIAL POLICY CONTEXT FOR CHARITY AND THE LAW 13 DEFINITIONAL
PROBLEMS: CHARITABLE PURPOSES 473 INTRODUCTION 473 DEFINITIONAL MATTERS
IN GENERAL 474 THE DEFINITIONAL MATTERS 475 CHARITY 475 EXCLUSIVELY
COMMON LAW 476 ADDITIONAL TAX CLASSIFICATION 476 THE PUBLIC BENEFIT TEST
477 STATUTORY CHANGE 479 APPLYING THE TEST 481 EXCLUSIVELY CHARITABLE
482 ANCILLARY AND INCIDENTAL 482 ACTIVITIES 483 CHARITABLE TRUSTS AND
CHARITABLE CORPORATIONS 484 STATUTORY CHANGE 485 CONTENTS XXV
INDEPENDENT 486 NON-GOVERNMENTAL 487 STATUTORY CHANGE 487 NON-PROFIT
DISTRIBUTING 488 STATUTORY CHANGE 489 NON-POLITICAL 490 STATUTORY CHANGE
491 DEFINITIONAL MATTERS: CHARITABLE PURPOSES 493 PEMSEL PURPOSES 493
JURISDICTIONAL DIFFERENCES IN PEMSEL APPLICATION 494 PEMSEL DEFICIENCIES
499 PEMSEL AND GLOBAL ISSUES 500 PEMSEL PLUS 500 NEW STATUTORY PURPOSES
COMMON TO BRITISH AND IRISH JURISDICTIONS.. 501 NEW STATUTORY PURPOSES
IN AUSTRALIA 502 NEW STATUTORY PURPOSES, SOCIAL POLICY AND PARTNERSHIP
504 CONCLUSION 507 14 INTERPRETATIONAL PROBLEMS: PUBLIC SERVICE AND
CHARITABLE PURPOSE 509 INTRODUCTION 509 THE PROBLEM: DIFFERENTIATING
PUBLIC FROM PRIVATE INTERESTS 510 GOVERNMENT AND CHARITY PARTNERSHIPS:
THE DEMOCRATIC DEFICIT ARGUMENT 511 MANAGING GOVERNMENT 511 TAX
EXEMPTION AND DOUBLE JEOPARDY 512 REPRESENTATIVE AND PARTICIPATIVE
DEMOCRACY 513 BYPASSING REPRESENTATION 514 NEW PUBLIC SERVICE MANAGEMENT
515 THE PURPOSES OF CHARITY 516 A HOLLOWED OUT WELFARE STATE 517 NEW
CHARITY ENTREPRENEURS 518 CHARITY LAW REFORM AND THE PUBLIC INTEREST 518
COMMON LAW CONCEPTS AND MODERN PUBLIC BENEFIT SERVICE DELIVERY 518 LEGAL
PROTECTION FOR CHARITABLE STATUS 520 FORMALISING RELATIONS BETWEEN
SECTOR AND GOVERNMENT 520 IMPLICATIONS ARISING FOR THE CHARITABLE STATUS
OF BODIES DEPENDENT UPON GOVERNMENT FUNDING OR MAINLY CONCERNED WITH
DELIVERING PUBLIC SERVICES 521 THE PRICE OF PARTNERSHIP 521 DISTORTION
OF THE SECTOR 521 ISOMORPHISM 522 MUTING OF DISSENT 523 XXVI CONTENTS
IDENTITY OF CHARITY 523 THE STATUS OF CHARITY 524 INTEGRITY OF
CHARITABLE PURPOSE 525 MISSION DRIFT 525 ADVOCACY 526 THE DUTIES OF
TRUSTEES 526 PUBLIC BENEFIT AND PUBLIC SERVICE PROVISION 526 CHARITIES
AND PUBLIC SERVICE PROVISION 527 JURISDICTIONAL MANIFESTATIONS OF THE
PROBLEM: THE GOVERNMENT/ CHARITY INTERFACE 528 THE INSTITUTIONAL
INFRASTRUCTURE AND ADJUSTING THE REGULATORY REGIME FOR CHARITIES 528 THE
REVENUE 529 THE HIGH COURT AND ATTORNEY GENERAL 530 CHARITY COMMISSIONER
531 TRUSTEES AND CORPORATE BOARDS 532 THE GOVERNMENT/CHARITY INTERFACE
AND LAW REFORM 534 THE JURISDICTIONS AND THE GOVERNMENT/CHARITY
INTERFACE IN PUBLIC SERVICE PROVISION 534 THE JURISDICTIONS AND THE
INDEPENDENT GOVERNANCE OF CHARITIES 535 THE JURISDICTIONS AND GOVERNMENT
FUNDING 535 THE JURISDICTIONS AND CHARITABLE PURPOSES 537 THE
JURISDICTIONS AND CHARITY CAPACITY TO CHALLENGE GOVERNMENT POLICY 538
TOWARDS AN ANSWER: CLARIFYING THE DISTINCTION BETWEEN CHARITY, OTHER
NON-PROFIT ORGANISATIONS AND GOVERNMENT BODIES IN RESPECT OF PUBLIC
BENEFIT PROVISION 538 DIFFERENTIATION BETWEEN ROLES OF CHARITY AND
GOVERNMENT IN PUBLIC SERVICE PROVISION 539 GOVERNING PRINCIPLES AND
MATTERS OF PRACTICE 540 INSTITUTIONAL INFRASTRUCTURE 542 DIFFERENTIATION
BETWEEN CHARITY AND OTHER NONPROFITS IN LEGAL STATUS 543 GOVERNANCE 543
DESIGNATED LEGAL STRUCTURES 543 CONCLUSION 544 15 FRAMEWORK PROBLEMS:
LEGAL AND ADMINISTRATIVE REGIMES 547 INTRODUCTION 547 THE POLITICAL
DIMENSION 547 SOCIAL POLICY AND REGULATING THE CORE DEFINITIONAL MATTERS
OF CHARITY LAW 549 NATIONAL DIFFERENCES IN THE DEVELOPMENT OF CHARITABLE
PURPOSES ... 549 SOCIAL POLICY, LEGISLATION AND CHARITABLE PURPOSES 550
CONTENTS XXVII SOCIAL POLICY, LEGISLATION AND THE PUBLIC BENEFIT TEST
552 SOCIAL POLICY AND REGULATING TAX PRIVILEGES 552 STRUCTURING THE TAX
REGIME 553 MANIPULATING THE TAX CODE 554 SOCIAL POLICY AND THE REGULATOR
555 JURISDICTIONAL VARIANCE IN REGULATOR S EXPOSURE TO POLITICAL
INFLUENCE 556 THE ROLE OF THE REGULATORS 556 GATEKEEPER 557 GATEKEEPER
AND ANTI-TERRORISM 557 GATEKEEPER TO CHARITABLE STATUS 558 APPLYING THE
TAX CODE 560 CY-PRES 561 HOUSEKEEPER 561 SPREAD OF PHILANTHROPIC
ACTIVITY 562 EFFECTIVENESS OF CHARITABLE ACTIVITY 563 SIZE OF CHARITIES
564 A LEAD REGULATORY BODY 566 COMMON LAW INSTITUTIONAL LEGACY 566
REGULATORY LEADERSHIP 566 LEGAL STRUCTURES 567 REGULATING WITH AN
EMPHASIS ON CHARITABLE PURPOSE 568 TRUSTS 568 REGULATORY METHODS 569
REGULATING WITH AN EMPHASIS ON LEGAL STRUCTURE 570 COMPANIES 570 ENDOWED
FOUNDATIONS 570 COMMUNITY FOUNDATIONS 571 COOPERATIVES 572 RELIGIOUS
CORPORATIONS 573 TWO-TIERED DEFINITIONAL SYSTEMS 573 DUAL REGULATORY
SYSTEMS 573 REGULATING AND THE INTRODUCTION OF NEW STATUTORY AND HYBRID
LEGAL STRUCTURES 574 THE NEW STATUTORY MODELS 574 THE NEW HYBRID MODELS
577 CONCLUSION 579 CONCLUSION 581 SOCIAL POLICY, THE PREAMBLE AND
CURRENT CHANGE 582 SOCIAL POLICY AND THE PREAMBLE 582 PREAMBLE, THE
PUBLIC BENEFIT AND PARTNERSHIP 582 NEW CHARITABLE PURPOSES: THE EXTENDED
PREAMBLE AGENDA 583 THE PUBLIC/PRIVATE DIVIDE 584 XXVIIJ CONTENTS
CHARITY LAW AND CIVIL SOCIETY 584 POST-CIVIL SOCIETY 585 LEGAL
FUNCTIONS, THE PREAMBLE AND CURRENT CHANGE 586 POLICING 586 SINGAPORE
AND AUSTRALIA 586 OTHER JURISDICTIONS 588 BLEND OF POLICING/PROTECTION
AND SUPPORT 588 US AND CANADA 588 OTHER JURISDICTIONS 590
MEDIATION/ADJUSTMENT 591 ENGLAND & WALES 591 OTHER JURISDICTIONS 592
CHARITY LAW: THE FUTURE 592 POLITICAL CONTEXT 593 LEGAL FUNCTIONS AND
POLITICAL CLIMATE 593 JUDICIAL CONTEXT 594 THE COURTS AND PROTECTING THE
INTERESTS OF CHARITIES 594 THE COURTS AND HUMAN RIGHTS 595 THE FUNDING
CONTEXT 595 A NEW APPROACH: SOCIAL ENTREPRENEURSHIP ETC 596 NEW LEGAL
STRUCTURES: HYBRID BODIES ETC 597 APPENDIX A TEMPLATE OF LEGAL FUNCTIONS
599 PROTECTION 599 POLICING 599 MEDIATION AND ADJUSTMENT 600 SUPPORT.
600 INDEX 603
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KERRY O'HALLORAN * MYLES MCGREGOR-LOWNDES KARLA W. SIMON CHARITY LAW &
SOCIAL POLICY NATIONAL AND INTERNATIONAL PERSPECTIVES ON THE FUNCTIONS
OF THE LAW RELATING TO CHARITIES ^ SPRINGER CONTENTS ACKNOWLEDGEMENTS V
INTRODUCTION 1 PART I CHARITY, THE LAW AND SOCIAL POLICY IN THE UK 1
CHARITY: CONCEPT PARTIES AND GOVERNING PRINCIPLES 7 INTRODUCTION 7
CONCEPTS, PARTIES AND THE GIFT RELATIONSHIP 7 THE KEY CONCEPTS 8 CHARITY
8 BENEVOLENCE 9 PHILANTHROPY 10 NEED 11 THE PARTIES 11 THE DONOR 12 THE
CHARITABLE ORGANISATION 12 THE RECIPIENT 12 THE STATE 13 THE GIFT
RELATIONSHIP 13 THE GIVER 14 THE GIFT 14 THE RECIPIENT 15 THE CHARITABLE
ORGANISATION 15 THE STATE 16 PRINCIPLES 16 CHARITABLE INTENT 16
OBJECTIVE/SUBJECTIVE TEST 17 BENIGNANT CONSTRUCTION 17 EXCLUSIVELY
CHARITABLE 18 PUBLIC BENEFIT 19 PUBLIC 19 CONTENTS BENEFIT 21
INDEPENDENT 21 NON-GOVERNMENTAL 22 NON-PROFIT DISTRIBUTING 22
NON-POLITICAL 23 DISTINCTION BETWEEN CHARITIES AND OTHER NOT-FOR-PROFIT
ORGANISATIONS 23 TYPES OF ORGANISATION 23 A CHARITY 24 AN INDUSTRIAL AND
PROVIDENT SOCIETY 24 A FRIENDLY SOCIETY 24 CO-OPERATIVES ETC 25 HYBRIDS
25 STRUCTURES 25 A TRUST 26 AN UNINCORPORATED ASSOCIATION 27 OTHER
STRUCTURES 27 BRIEF HISTORY OF CHARITY AND ITS SOCIAL ROLE IN ENGLAND &
WALES 28 THE ELIZABETHAN POOR LAW 28 THE STATUTE OF CHARITABLE USES 1601
29 THE PREAMBLE 29 JUDICIAL CLASSIFICATION OF CHARITABLE PURPOSES 29
DEVELOPMENT OF A MODERN ROLE FOR CHARITIES 30 HEALTH CARE 31 EDUCATION
32 HOUSING 32 COMMUNITY SOLIDARITY 33 PUBLIC UTILITIES 33 NEW FORMS AND
FUNCTIONS FOR CHARITIES 34 LEADERS OF VOLUNTARY ACTION 35 THE WELFARE
STATE 36 THE REALITIES OF PARTNERSHIP 37 RECREATION AND SOCIAL WELFARE
37 CONCLUSION 38 CHARITY, THE LAW AND POLITICS: THE EMERGENCE OF
CONTEMPORARY SOCIAL POLICY ISSUES IN ENGLAND & WALES 41 INTRODUCTION 41
CHARITY, THE LAW AND EVOLVING SOCIAL POLICY IN ENGLAND AND WALES . 41
THE PREAMBLE AND THE FOUNDATIONS OF GOVERNMENT SOCIAL POLICY . 42
JUDICIAL DEVELOPMENT OF CHARITY UNDER THE FOUR PEMSEL HEADS 42 THE
'SPIRIT AND INTENDMENT' RULE 43 THE RELIEF OF POVERTY 43 THE ADVANCEMENT
OF EDUCATION 47 CONTENTS IX THE ADVANCEMENT OF RELIGION 49 BENEFICIAL TO
THE COMMUNITY, NOT FALLING UNDER ANY OF THE PRECEDING HEADS 50 EMERGING
SOCIAL POLICY THEMES AND DILEMMAS 51 CONSOLIDATION OF PREAMBLE THEMES 51
THE DOCTRINE OF PRECEDENT 52 CREATION OF NEW CHARITABLE PURPOSES 52
EMERGING SOCIAL POLICY DILEMMAS 52 CHARITY, PUBLIC BENEFIT AND POLITICS
54 POLITICS, RIGHTS AND CHARITY LAW 54 CHARITY LAW 55 LEGAL RIGHTS AND
CHARITY 55 PUBLIC BENEFIT PROVISION 56 THE BROADENING OF PUBLIC BENEFIT
PROVISION 56 PUBLIC BENEFIT PROVISION: THE ROLES OF GOVERNMENT AND
CHARITY. 56 GOVERNMENT AND CHARITY IN A CONTEMPORARY POLICY CONTEXT
57 GOVERNMENT POLICY 58 REDUCED GOVERNMENT SPENDING 58 INCREASED
SUPERVISION OF NON-GOVERNMENT ORGANISATIONS 59 FACILITATING THE BUILDING
OF SOCIAL CAPITAL 60 INCREASED INVOLVEMENT OF PRIVATE FINANCE 60
PROMOTING PARTNERSHIP ARRANGEMENTS 60 THE CHARITABLE SECTOR 61
GOVERNMENT GRANTS AND CONTRACTS 62 THE NATIONAL LOTTERY 63 SOCIAL POLICY
AND CHARITY LAW REFORM IN ENGLAND & WALES 63 THE PROCESS 64 CHANGES TO
DEFINITIONAL MATTERS AND LEGAL STRUCTURES 64 CHARITABLE PURPOSE 64
PUBLIC BENEFIT 65 LEGAL STRUCTURES 65 PRIMARY REGULATORY BODY 66 SOCIAL
POLICY AND CHARITY LAW REFORM 66 THE LEGISLATIVE BROADENING OF
CHARITABLE PURPOSES 66 THE PUBLIC BENEFIT TEST 69 CONCLUSION 69 PART II
A FUNCTIONAL APPROACH TO THE LAW AS IT RELATES TO CHARITY IN THE UK 3
LAW AND ITS FUNCTIONS 73 INTRODUCTION 73 LAW AND ITS ROLE IN SOCIETY 73
AUTHORITY 74 CONTENTS LEGAL POSITIVISM AND NATURAL LAW 74 JUSTICE 75 LAW
AND SOCIETY 75 SOCIAL COHESION 76 ORDER 76 CONTINUITY 77 SOCIAL CHANGE
79 LEGAL SYSTEM AND SOCIAL POLICY 79 LEGAL SYSTEM 80 SOCIAL POLICY, LAW
AND LEGAL FUNCTION 81 SOURCES OF LAW: THE COMMON LAW AND STATUTE LAW 82
THE COMMON LAW 83 JUDGE MADE LAW 83 EMPHASIS ON RIGHTS AND DUTIES OF THE
INDIVIDUAL 84 EXTENSION OF STATUS BY ANALOGY RATHER THAN PRINCIPLE 84
RESPECT FOR SOCIAL INSTITUTIONS 84 ENFORCEMENT BY FINANCIAL PENALTIES 84
STATUTE LAW 85 FORMATIVE LEGISLATION 85 VESTING AUTHORITY 86 SOURCES OF
LAW: FUNDAMENTAL HUMAN RIGHTS AND CHARITY LAW 86 CHARITIES AND THE
EUROPEAN CONVENTION 87 PUBLIC BODIES 87 THE PUBLIC BENEFIT TEST 88
CONVENTION RIGHTS AND CHARITY LAW 89 FREEDOM OF ASSOCIATION 89 FREEDOM
OF EXPRESSION 91 FREEDOM FROM DISCRIMINATION 92 FREEDOM OF THOUGHT,
CONSCIENCE AND RELIGION 93 ACCESS TO JUSTICE 94 DUE PROCESS 95 THE RIGHT
TO RESPECT FOR PRIVATE AND FAMILY LIFE 95 CONVENTION BENCHMARKS AND
LEGAL FUNCTIONS 97 BENCHMARKS 97 RELEVANCE FOR LEGAL FUNCTIONS 98
FUNCTIONS OF THE LAW AS THEY RELATE TO CHARITIES 99 CHARITY AND THE ROLE
OF LEGAL FUNCTIONS 99 PROTECTION 100 POLICING 101 MEDIATION AND
ADJUSTMENT 102 SUPPORT 103 A TEMPLATE OF LEGAL FUNCTIONS 104 CONCLUSION
104 CONTENTS XI 4 LEGAL FUNCTIONS: PROTECTION 1 07 INTRODUCTION 107
ORIGINS OF THE PROTECTIVE FUNCTION 108 PARENS PATRIAE 108 ORIGINS OF
POWERS 108 NATURE OF POWERS 109 SUBJECT OF POWERS 109 EXTENT OF POWERS
110 PARENS PATRIAE AND CHANCERY 110 THE LAW RELATING TO TRUSTS,
CHARITABLE TRUSTS AND TRUSTEES ILL ORIGINS ILL MORTMAIN ILL THE RULE
AGAINST PERPETUITIES 113 THE RULE AGAINST INALIENABILITY 113 THE LAW
RELATING TO TRUSTS AND CHARITABLE TRUSTS 113 THE CHARITABLE TRUST 114
CHARITABLE TRUSTS AND CHARITABLE CORPORATIONS 115 TRUSTS AND OTHER
NON-PROFIT MODELS 115 TRUSTEES 115 DUTIES OF TRUSTEES 116 GIVING EFFECT
TO THE PROTECTIVE FUNCTION: BODIES, POWERS AND APPLICATION 119 A
PROTECTIVE LEGAL FRAMEWORK FOR CHARITIES 119 THE ATTORNEY GENERAL 120
PROCEEDINGS AND THE ATTORNEY GENERAL 120 THE ROLE OF AMICUS CURIAE 121
REVENUE AND OTHER AGENCIES 122 CHARITY COMMISSIONERS 122 DETERMINING
CHARITABLE STATUS 122 MAINTAINING CHARITABLE STATUS 123 THE HIGH COURT
123 JUDICIAL DEVELOPMENT OF THE PROTECTION FUNCTION 123 NATIONAL COURTS
AND THE PROTECTION FUNCTION 123 JUDICIAL PROTECTION OF CHARITABLE TRUSTS
124 JUDICIAL PROTECTION OF CHARITABLE STATUS 124 JUDICIAL PROTECTION OF
CHARITABLE PURPOSE 125 THE EUROPEAN CONVENTION AND THE PROTECTION
FUNCTION 125 FREEDOM OF ASSOCIATION 126 FREEDOM OF EXPRESSION 127
FREEDOM FROM DISCRIMINATION 127 THE OUTCOME OF THE CHARITY LAW REFORM
PROCESS AND IMPLICATIONS FOR THE FUTURE OF THE PROTECTION FUNCTION AND
SOCIAL POLICY 128 THE COMMON LAW PARAMETERS 129 XII CONTENTS GIVING
EFFECT TO SOCIAL POLICY THROUGH THE PROTECTION FUNCTION . 129 POVERTY
129 EDUCATION 130 HEALTH CARE 130 OTHER CORE CHARITABLE PURPOSES 130
CONCLUSION 130 5 LEGAL FUNCTIONS: POLICING 133 INTRODUCTION 133 ORIGINS
OF THE POLICING FUNCTION 133 LEGISLATIVE RESTRAINT 134 THE STATUTE OF
MORTMAIN 1391 134 THE STATUTE OF USES 1535 135 THE STATUTE OF CHARITABLE
USES 1601 135 THE MORTMAIN AND CHARITABLE USES ACT 1736 136 CHARITY
COMMISSIONERS' SCRUTINY 137 REGISTRATION OF CHARITIES 137 THE BROUGHAM
INQUIRY 138 THE PERMANENT CHARITY COMMISSION 138 THE REPORT OF THE
COMMITTEE ON THE LAW AND PRACTICE RELATING TO CHARITABLE TRUSTS (THE
NATHAN REPORT) 139 INLAND REVENUE ASSESSMENT 140 GIVING EFFECT TO THE
POLICING FUNCTION: BODIES, POWERS AND APPLICATION 141 A REGULATORY
ENVIRONMENT FOR FISCAL AFFAIRS 141 REGULATING TAX EXEMPTION 142 OTHER
AGENCIES 143 REGULATING LEGAL MATTERS 143 THE HIGH COURT 144 THE
ATTORNEY GENERAL 144 THE PROBATE OFFICE 145 REGULATING FUNDRAISING 145
THE CHARITY COMMISSIONERS AND LEGISLATIVE DEVELOPMENT OF THE POLICING
FUNCTION IN THE LATE 20TH CENTURY 146 THE CHARITIES ACT 1960 146 THE
EXPENDITURE COMMITTEE REPORT 1974-1975 147 THE NCSS COMMITTEE OF INQUIRY
INTO THE EFFECT OF CHARITY LAW AND PRACTICE ON VOLUNTARY ORGANISATIONS
(THE GOODMAN REPORT) 148 REPORT ON THE EFFICIENCY SCRUTINY OF THE
SUPERVISION OF CHARITIES (THE WOODFIELD REPORT) 150 THE COMMISSIONERS
AND THEIR ROLE UNDER CONTEMPORARY LEGISLATION 151 THE CHARITIES ACTS OF
1992 AND 1993 151 THE CHARITIES ACT 2006 152 CONTENTS XIII
COMMISSIONERS' REGISTRATION ROLE 152 EXEMPT AND EXCEPTED CHARITIES 153
COMMISSIONERS' REGULATORY ROLE 153 COMMISSIONERS' AND FUNDRAISING 154
JUDICIAL DEVELOPMENT OF THE POLICING FUNCTION 154 RESTRICTIVE APPROACH
TO CHARITABLE BEQUESTS 155 PROTECTING THE INHERITANCE RIGHTS OF
NEXT-OF-KIN 156 PROTECTING THE DONOR'S GIFT 156 RESTRICTIVE APPLICATION
OF THE PUBLIC BENEFIT TEST 157 'PUBLIC' 157 'BENEFIT' 158 APPLYING THE
TEST 158 RESTRICTIVE APPLICATION OF THE SPIRIT AND INTENDMENT RULE 159
RESTRICTIVE APPLICATION OF THE EXCLUSIVELY CHARITABLE RULE 160
RESTRICTIVE INTERPRETATION OF POLITICAL ACTIVITY 160 RESTRICTIVE
APPROACH TO AID, TRADE AND PROFIT DISTRIBUTION 161 INTERNATIONAL AID 161
TRADING 161 PROFIT DISTRIBUTION 162 THE JUDICIARY AND THE EUROPEAN
CONVENTION 162 THE OUTCOME OF THE CHARITY LAW REFORM PROCESS AND
IMPLICATIONS FOR THE FUTURE OF THE POLICING FUNCTION AND SOCIAL POLICY
163 INCREASING THE POWERS AND RANGE OF THE POLICING FUNCTION 163
APPLYING THE PUBLIC BENEFIT TEST 163 ROLE OF THE PRIMARY REGULATORY BODY
164 REGISTRATION 164 CHARITY APPEALS TRIBUNAL 164 FUNDRAISING 165 OTHER
FISCAL MATTERS 165 GIVING EFFECT TO SOCIAL POLICY THROUGH THE POLICING
FUNCTION 166 ADVOCACY/POLITICAL ACTIVITY 166 CONCLUSION 1 66 6 LEGAL
FUNCTIONS: MEDIATION AND ADJUSTMENT 167 INTRODUCTION 167 ORIGINS OF THE
MEDIATION AND ADJUSTMENT FUNCTION 168 CHANCERY AND THE COMMON LAW COURTS
168 CHANCERY AND THE 1601 ACT 169 THE APPROACH DEVELOPED IN CHANCERY 169
DISCRETION 170 FRAUD 171 FUSION OF EQUITY AND COMMON LAW 171 DEVELOPING
APPROPRIATE LEGAL STRUCTURES FOR CHARITIES 171 THE CHARITABLE TRUST 172
CONTENTS STRENGTHS OF THE TRUST 172 TRUST AS PREFERRED LEGAL FORM FOR A
CHARITY 172 OTHER LEGAL STRUCTURES FOR CHARITIES 173 MODERN TYPES OF
STRUCTURE 174 FORUMS AND THEIR CAPACITY FOR DEVELOPING CHARITABLE
PURPOSES 174 FORUMS FOR MEDIATION AND ADJUSTMENT 175 THE HIGH COURT 175
THE CHARITY COMMISSIONERS 176 THE INLAND REVENUE 176 CONSTRAINTS ON
EFFECTING CHANGE 176 THE DOCTRINE OF PRECEDENT 177 THE RULE AGAINST
PERPETUITIES 177 THE 'SPIRIT AND INTENDMENT' RULE 178 THE CY-PRES
DOCTRINE 178 CHARITY COMMISSIONERS' DEVELOPMENT OF THE MEDIATION/
ADJUSTMENT FUNCTION 179 THE STATUTORY DUTIES OF THE CHARITY
COMMISSIONERS 179 REGISTRATION 179 DEVELOPING CHARITABLE PURPOSES 180
RELIEF OF UNEMPLOYMENT 180 URBAN AND RURAL REGENERATION 181 COMMUNITY
DEVELOPMENT 182 PARTNERSHIP WITH GOVERNMENT 182 POLITICAL ACTIVITY 183
CHANGING CHARITABLE OBJECTS 184 THE DOCTRINE OF CY-PRES 185 THE CY-PRES
RULE 185 APPLYING THE CY-PRES RULE 185 THE MODERN APPLICATION OF THE
CY-PRES RULE 188 THE CY-PRES RULE AND THE CHARITIES ACT 2006 189 THE
OUTCOME OF THE CHARITY LAW REFORM PROCESS AND IMPLICATIONS FOR THE
FUTURE OF THE MEDIATION/ADJUSTMENT FUNCTION AND RELATED SOCIAL POLICY
189 INCREASING THE POWERS AND RANGE OF THE MEDIATION/ ADJUSTMENT
FUNCTION 190 UNIFORM APPLICATION OF THE PUBLIC BENEFIT TEST 190 IMPACT
MEASURES 190 THE EXTENDED RANGE OF CHARITABLE PURPOSES 190 GIVING EFFECT
TO SOCIAL POLICY THROUGH THE MEDIATION/ADJUSTMENT FUNCTION 191 THE
PREVENTION OF POVERTY 192 THE ADVANCEMENT OF HEALTH OR THE SAVING OF
LIVES 192 THE ADVANCEMENT OF CITIZENSHIP OR COMMUNITY DEVELOPMENT; AND
THE ADVANCEMENT OF AMATEUR SPORT 192 CONTENTS XV THE ADVANCEMENT OF
HUMAN RIGHTS, CONFLICT RESOLUTION OR RECONCILIATION OR THE PROMOTION OF
RELIGIOUS OR RACIAL HARMONY OR EQUALITY AND DIVERSITY 193 THE RELIEF OF
THOSE IN NEED, BY REASON OF YOUTH, AGE, ILL-HEALTH, DISABILITY,
FINANCIAL HARDSHIP OR OTHER DISADVANTAGE 193 THE ADVANCEMENT OF THE
ARTS, CULTURE, HERITAGE OR SCIENCE; AND THE ADVANCEMENT OF ENVIRONMENTAL
PROTECTION OR IMPROVEMENT 194 THE ADVANCEMENT OF ANIMAL WELFARE 194 THE
PROMOTION OF THE EFFICIENCY OF THE ARMED FORCES OF THE CROWN, OR OF THE
EFFICIENCY OF THE POLICE, FIRE AND RESCUE SERVICES OR AMBULANCE SERVICES
194 OTHER PURPOSES CURRENTLY RECOGNISED AS CHARITABLE OR ARE IN THE
SPIRIT OF ANY PURPOSES CURRENTLY RECOGNIZED AS CHARITABLE. 194
CONCLUSION 195 7 LEGAL FUNCTIONS: SUPPORT 197 INTRODUCTION 197 ORIGINS
OF THE SUPPORT FUNCTION 198 EMERGENCE OF GOVERNMENT SUPPORT FOR
CHARITIES 198 THE PREAMBLE AND THE PARTNERSHIP AGENDA 198 THE INCOME TAX
ACT 1799 199 THE CHARITABLE TRUSTS ACT 1853 200 THE POLICE, FACTORIES,
ETC. (MISCELLANEOUS PROVISIONS) ACT 1916 . 200 EMERGENCE OF JUDICIAL
SUPPORT FOR CHARITIES 200 SUPPORT FOR DONORS 201 SUPPORT FOR CHARITIES
203 THE MODERN LEGISLATIVE DEVELOPMENT OF THE SUPPORT FUNCTION 204
RATIONALE FOR GOVERNMENT SUPPORT 204 DEFRAYING GOVERNMENT EXPENDITURE
204 COMPLEMENTING GOVERNMENT PROVISION 205 BUILDING SOCIAL CAPITAL 205
MAINTAINING SOCIAL COHESION 205 RECENT LEGISLATIVE HISTORY 206 THE
CHARITIES ACT 1960 206 THE INCOME AND CORPORATION TAXES ACT 1988 206 THE
CHARITIES ACTS OF 1992 AND 1993 207 THE NATIONAL LOTTERY ACT 1993 207
THE TRUSTEE ACT 2000 208 THE CHARITIES ACT 2006 208 GIVING EFFECT TO THE
SUPPORT FUNCTION: BODIES, POWERS AND APPLICATION 211 THE INLAND REVENUE
211 THE HIGH COURT AND ATTORNEY-GENERAL 212 XVI CONTENTS THE CHARITY
COMMISSIONERS 212 ADVICE AND GUIDANCE 213 ASSISTANCE WITH SORP AND RISK
MANAGEMENT 213 SCHEMES FOR THE ADMINISTRATION OF A CHARITY 214 REVIEW OF
REGISTERED CHARITIES 214 OFFICE OF THE THIRD SECTOR 214 THE
NON-GOVERNMENT ORGANISATIONS 215 CHARITY COMMISSION'S EXERCISE OF THE
SUPPORT FUNCTION TO DEVELOP CHARITABLE PURPOSES: ESTABLISHING PRECEDENTS
215 COMMISSION CAPACITY TO SET PRECEDENTS 216 REVIEW OF REGISTERED
CHARITIES 216 EXTENT OF POWERS 217 COMMISSION DECISION-MAKING 217
POVERTY 217 PUBLIC SERVICE PROVISION 218 PARTNERSHIP WITH GOVERNMENT 218
HUMAN RIGHTS 219 INTERNATIONAL AND RACE RELATIONS 219 USE OF CY-PRES 220
RESEARCH 220 POLITICAL ACTIVITY 220 THE OUTCOME OF THE CHARITY LAW
REFORM PROCESS AND IMPLICATIONS FOR THE FUTURE OF THE SUPPORT FUNCTION
AND SOCIAL POLICY 220 INSTITUTIONAL CHANGE AND THE SUPPORT FUNCTION 221
THE INLAND REVENUE AND THE CHARITY COMMISSION 221 STRENGTHENING THE
SUPPORT CAPACITY OF THE CHARITY COMMISSION . 221 NEW LEGAL STRUCTURES
FOR CHARITIES 222 INCREASING PUBLIC CONFIDENCE IN CHARITIES 222 GIVING
EFFECT TO SOCIAL POLICY THROUGH THE SUPPORT FUNCTION 222 THE NEW
CHARITABLE PURPOSES 223 CONCLUSION 224 PART III INTERNATIONAL
PERSPECTIVES 8 AUSTRALIA 227 INTRODUCTION 227 A SOCIO-ECONOMIC PROFILE
227 POPULATION AND COMPOSITION 228 THE NATIONAL ECONOMY 228 SHRINKING OF
THE STATE SECTOR 229 THE CHARITABLE SECTOR 230 VOLUNTEERING 231 CHARITY
AND SOCIAL POLICY: A HISTORY 231 CONTENTS XVII RELEVANT SOCIAL POLICY
MILESTONES 232 THE INDIGENOUS PEOPLE 232 THE WHITE AUSTRALIA POLICY 234
AN EVOLVING PACIFIC RIM ORIENTATION 234 CURRENT SOCIAL POLICY THEMES AND
CHARITY 235 POVERTY 235 WELFARE REFORM 236 MULTI-CULTURALISM 237 'ASYLUM
SEEKERS' 238 THE INDIGENOUS PEOPLE 239 HUMAN RIGHTS, ANTI-TERRORISM AND
SOCIAL JUSTICE 241 CHARITY AND THE LAW 242 THE RELATIONSHIP BETWEEN LAW
AND CHARITY: AN OVERVIEW 242 THE COMMON LAW: DEFINITIONAL MATTERS 243
THE COMMON LAW: INSTITUTIONAL INFRASTRUCTURE 243 DEVELOPMENTAL
MILESTONES IN AUSTRALIAN CHARITY LAW 244 CASE LAW MILESTONES 244
LEGISLATIVE MILESTONES 247 CHARITY LAW REFORM 249 APPLYING THE LEGAL
FUNCTIONS OF CHARITY LAW 250 PROTECTION 251 THE COURTS AND ATTORNEY
GENERAL 251 THE AUSTRALIAN TAXATION OFFICE 252 POLICING 252 THE COURTS
AND ATTORNEY GENERAL 253 THE AUSTRALIAN TAXATION OFFICE 254 THE OFFICES
OF FAIR TRADING 257 THE AUSTRALIAN SECURITIES AND INVESTMENT COMMISSION
(ASIC) 257 MEDIATION AND ADJUSTMENT 258 THE COURTS AND THE ATTORNEY
GENERAL 258 THE AUSTRALIAN TAX OFFICE 261 SUPPORT 262 GOVERNMENT 263 THE
COURTS AND THE ATTORNEY GENERAL 263 THE ATO 264 NON-GOVERNMENT AGENCIES
264 CHARITY LAW AND SOCIAL POLICY: THE FIT WITH CONTEMPORARY
CIRCUMSTANCES 265 THE LEGAL FUNCTIONS 265 DIFFERENTIAL IN FUNCTIONAL
WEIGHTING 265 THE FUNCTIONAL IMBALANCE IN CHARITY LAW 266 THE RESULTING
SOCIAL POLICY DEFICIT 267 CONCLUSION 268 XVIII CONTENTS 9 THE UNITED
STATES 271 INTRODUCTION 271 BRIEF HISTORY 272 ABORIGINAL PEOPLES AND
EUROPEAN SETTLEMENTS 272 BEGINNINGS OF SLAVERY 273 DEVELOPMENT OF
CULTURAL AND EDUCATIONAL INSTITUTIONS 273 SELF-GOVERNANCE, CONFEDERATION
AND REVOLUTION 274 GROWTH THROUGH SETTLEMENT AND LAND PURCHASES IN 18TH
AND 19TH CENTURIES 275 GROWTH OF SLAVERY AND THE CIVIL WAR 275 THE
INDUSTRIAL REVOLUTION, GROWTH AND CHANGE 275 WORLD WAR I AND THE GREAT
DEPRESSION 276 THE NEW DEAL AND WORLD WAR II 276 THE 21ST CENTURY,
TERRORISM AND HUMAN RIGHTS 277 A POLITICAL AND SOCIO-ECONOMIC PROFILE
277 POLITICAL OVERVIEW 277 POPULATION AND COMPOSITION 278 THE NATIONAL
ECONOMY 278 SOCIAL POLICY ISSUES RAISED BY THE STATE OF THE NATIONAL
ECONOMY *. 279 THE ROLE OF THE STATE SECTOR IN ADDRESSING VARIOUS SOCIAL
POLICY ISSUES 280 THE NOT-FOR-PROFIT OR NONPROFIT SECTOR (NPO SECTOR) -
ITS CURRENT ROLE IN U.S. SOCIETY 282 GIVING AND VOLUNTEERING * * 284
CHARITY AND SOCIAL POLICY: AN OVERVIEW * 286 ROLE OF THE ABORIGINAL
PEOPLES * * 286 EUROPEAN INFLUENCES * * 286 THE REVOLUTION, THE
CONSTITUTION, AND THEIR IMPACT ON STATE AND FEDERAL INVOLVEMENT WITH
NPOS * 287 CURRENT SOCIAL POLICY THEMES AND CHARITY LAW 289 POVERTY AND
INEQUALITY * 289 HOMELESSNESS * 290 WELFARE REFORM * 290 ABORIGINAL
PEOPLES 290 VIOLENCE AGAINST ABORIGINAL WOMEN 291 ILLEGAL IMMIGRATION
292 HUMAN RIGHTS, TERRORISM, AND SOCIAL JUSTICE * 292 FOREIGN AID * 293
CHARITY AND THE LAW 294 THE RELATIONSHIP BETWEEN LAW AND CHARITY: AN
OVERVIEW 295 THE COMMON LAW: DEFINITIONAL MATTERS 295 APPLICATION OF THE
PUBLIC BENEFIT REQUIREMENT 296 POLITICAL ACTIVITIES * 296 BUSINESS
ACTIVITIES 298 CONTENTS XIX THE PEMSEL HEADS 299 THE COMMON LAW -
INSTITUTIONAL INFRASTRUCTURE 306 THE IRS 306 COURTS AND STATE ATTORNEYS
GENERAL 307 SELF-REGULATION 307 DEVELOPMENTAL MILESTONES IN AMERICAN
CHARITY LAW 308 CASE LAW MILESTONES 308 LEGISLATIVE MILESTONES 309 IRS
AND TREASURY MILESTONES 313 CHARITY LAW REFORM 314 APPLYING THE LEGAL
FUNCTIONS OF CHARITY LAW 316 PROTECTION 316 THE COURTS AND STATE
ATTORNEYS GENERAL 316 THE TREASURY AND THE IRS 317 POLICING 318 THE
COURTS AND STATE ATTORNEYS GENERAL 318 TREASURY AND THE IRS 319
MEDIATION AND ADJUSTMENT 320 THE COURTS AND STATE ATTORNEYS GENERAL 320
TREASURY AND THE IRS 322 SUPPORT 323 TREASURY AND THE IRS 323 OTHER
GOVERNMENT AGENCIES 324 NON-GOVERNMENT AGENCIES 325 CHARITY LAW AND
SOCIAL POLICY: THE FIT WITH CONTEMPORARY CIRCUMSTANCES 325 THE LEGAL
FUNCTIONS 326 DIFFERENTIAL IN FUNCTIONAL WEIGHTING 326 THE FUNCTIONAL
IMBALANCE IN CHARITY LAW 326 THE RESULTING SOCIAL POLICY DEFICIT 327
POVERTY 328 HEALTH AND SOCIAL CARE 328 MULTICULTURAL ISSUES/IMMIGRATION
ETC 328 NATIVE AMERICANS 330 HUMAN RIGHTS 330 CONCLUSION 331 10
SINGAPORE 333 INTRODUCTION 333 A SOCIO-ECONOMIC PROFILE 333 THE MODERN
STATE 334 POPULATION AND COMPOSITION 334 THE NATIONAL ECONOMY 334 THE
CHARITABLE SECTOR 335 CONTENTS CHARITY AND SOCIAL POLICY: A HISTORY 336
RELEVANT SOCIAL POLICY MILESTONES 336 CURRENT SOCIAL POLICY THEMES AND
CHARITY 337 POVERTY 337 MULTI-CULTURALISM 338 HUMAN RIGHTS,
ANTI-TERRORISM AND SOCIAL JUSTICE 338 CHARITY AND THE LAW 340 THE
RELATIONSHIP BETWEEN LAW AND CHARITY: AN OVERVIEW 341 THE COMMON LAW:
DEFINITIONAL MATTERS 341 LEGAL STRUCTURES 342 THE COMMON LAW:
INSTITUTIONAL INFRASTRUCTURE 342 DEVELOPMENTAL MILESTONES IN THE CHARITY
LAW OF SINGAPORE 343 CASE LAW MILESTONES 343 LEGISLATIVE MILESTONES 344
THE HOUSE-TO-HOUSE AND STREET COLLECTIONS ACT 1947 345 THE SOCIETIES ACT
1966 345 THE COMPANIES ACT 1967 346 THE TRUSTEES ACT 1967 346 CHARITIES
ACT 1982 346 INCOME TAX ACT 1992 346 THE CHARITIES ACT 1994 347 PROPERTY
TAX ACT 1997 347 CHARITY LAW REFORM 347 APPLYING THE LEGAL FUNCTIONS OF
CHARITY LAW 348 PROTECTION 349 THE COURTS AND ATTORNEY GENERAL 349 THE
COMMISSIONER OF CHARITIES 350 POLICING 350 THE COURTS AND ATTORNEY
GENERAL 350 THE INLAND REVENUE AUTHORITY OF SINGAPORE 351 THE
COMPTROLLER OF INCOME TAX 351 THE COMMISSIONER OF CHARITIES 352 THE
REGISTRAR OF SOCIETIES 354 THE REGISTRY OF COMPANIES AND BUSINESSES 354
MEDIATION AND ADJUSTMENT 355 THE COURTS AND THE ATTORNEY GENERAL 355 THE
COMMISSIONER OF CHARITIES 355 SUPPORT 356 GOVERNMENT SUPPORT 356 THE
INLAND REVENUE AUTHORITY OF SINGAPORE 357 THE COMMISSIONER OF CHARITIES
358 NON-GOVERNMENT AGENCIES 359 CHARITY LAW AND SOCIAL POLICY: THE FIT
WITH CONTEMPORARY CIRCUMSTANCES 359 THE LEGAL FUNCTIONS 359 CONTENTS XXI
DIFFERENTIAL IN FUNCTIONAL WEIGHTING 360 THE FUNCTIONAL IMBALANCE IN
CHARITY LAW 360 THE RESULTING SOCIAL POLICY DEFICIT 361 RACIAL HARMONY
361 RELIGIOUS TOLERANCE 361 ANTI-TERRORISM 362 POVERTY AND SOCIAL
SERVICE PROVISION 362 VOLUNTARY SECTOR ENTREPRENEURSHIP 363 CONCLUSION
363 11 NEW ZEALAND 365 INTRODUCTION 365 A SOCIO-ECONOMIC PROFILE 365 THE
ECONOMY 366 POPULATION AND COMPOSITION 366 THE CHARITABLE SECTOR 366
BRIEF HISTORY 367 CURRENT SCALE OF CHARITABLE ACTIVITY 368 CHARITY AND
SOCIAL POLICY: A HISTORY 369 RELEVANT SOCIAL POLICY MILESTONES 370 MAORI
370 CURRENT SOCIAL POLICY THEMES AND CHARITY 371 GOVERNMENT AND THE
CHARITABLE SECTOR 371 RANGE OF CONTEMPORARY DOMESTIC ISSUES 373 HEALTH
AND SOCIAL CARE 373 MULTI-CULTURALISM 374 HUMAN RIGHTS, ANTI-TERRORISM
AND SOCIAL JUSTICE 375 CHARITY AND THE LAW 376 THE COMMON LAW:
DEFINITIONAL MATTERS 377 CHARITABLE INTENT 377 PUBLIC BENEFIT 378
EXCLUSIVELY CHARITABLE 378 INDEPENDENT 378 NON-GOVERNMENTAL 378
NON-PROFIT DISTRIBUTING 379 CHARITABLE PURPOSES 379 THE COMMON LAW:
INSTITUTIONAL INFRASTRUCTURE 379 DEVELOPMENTAL MILESTONES IN CHARITY LAW
380 CASE LAW MILESTONES 380 LEGISLATIVE MILESTONES 383 THE RELIGIOUS,
CHARITABLE AND EDUCATIONAL TRUSTS LEGISLATION 383 THE CHARITABLE FUNDS
APPROPRIATION ACT 1871 383 THE HOSPITALS AND CHARITABLE INSTITUTIONS ACT
1885 384 THE CHARITABLE TRUSTS EXTENSION ACT 1886 384 CONTENTS THE
UNCLASSIFIED SOCIETIES REGISTRATION ACT 1895 384 THE INCORPORATED
SOCIETIES ACT 1908 384 THE RELIGIOUS, CHARITABLE AND EDUCATIONAL TRUSTS
ACT 1908 385 THE HOSPITALS AND CHARITABLE INSTITUTIONS ACT 1909 385
CURRENT LEGISLATION 385 THE CHARITABLE TRUSTS ACT 1957 386 CHARITY LAW
REFORM 387 THE CHARITIES ACT 2005 388 LEGAL STRUCTURES FOR CHARITIES 389
TYPES OF STRUCTURE 390 APPLYING THE LEGAL FUNCTIONS OF CHARITY LAW 391
PROTECTION 391 THE ATTORNEY GENERAL 391 THE INLAND REVENUE DEPARTMENT
392 THE CHARITIES COMMISSION 392 POLICING 393 THE HIGH COURT AND
ATTORNEY GENERAL 393 THE INLAND REVENUE DEPARTMENT 394 THE CHARITIES
COMMISSION 394 THE REGISTRAR OF INCORPORATED SOCIETIES 396 THE REGISTRAR
OF INCORPORATED SOCIETIES 396 THE SOLICITOR GENERAL'S OFFICE 396 THE
COMPANIES OFFICE 396 MEDIATION/ADJUSTMENT 397 THE COURTS AND THE
ATTORNEY GENERAL 397 THE INLAND REVENUE DEPARTMENT 397 THE CHARITIES
COMMISSION 398 SUPPORT 398 GOVERNMENT 398 THE COURTS AND THE ATTORNEY
GENERAL 399 THE INLAND REVENUE DEPARTMENT 399 THE CHARITIES COMMISSION
400 CHARITY LAW AND SOCIAL POLICY: THE FIT WITH CONTEMPORARY
CIRCUMSTANCES 401 THE LEGAL FUNCTIONS 401 DIFFERENTIAL IN FUNCTIONAL
WEIGHTING 401 THE FUNCTIONAL IMBALANCE IN CHARITY LAW 402 THE RESULTING
SOCIAL POLICY DEFICIT 403 MAORI 404 THE RELIEF OF POVERTY AND OTHER
FORMS OF SOCIAL DISADVANTAGE 404 THE ADVANCEMENT OF RELIGION 405 THE
ADVANCEMENT OF EDUCATION 405 OTHER PURPOSES 405 CONCLUSION 406 CONTENTS
XXIII 12 CANADA 407 INTRODUCTION 407 A POLITICAL AND SOCIO-ECONOMIC
PROFILE 409 POLITICAL OVERVIEW 409 POPULATION AND COMPOSITION 409 THE
NATIONAL ECONOMY 410 THE ROLE OF THE STATE SECTOR IN ADDRESSING VARIOUS
SOCIAL POLICY ISSUES 410 THE SPECIFIC ISSUE OF HEALTH CARE 412 THE
CHARITABLE AND VOLUNTARY SECTOR - ITS CURRENT ROLE IN CANADIAN SOCIETY
412 GIVING AND VOLUNTEERING 414 THE RURAL-URBAN DIVIDE 414 CHARITY AND
SOCIAL POLICY: AN OVERVIEW OF THE SECTOR IN CANADA 415 ROLE OF THE
ABORIGINAL PEOPLES 415 EUROPEAN INFLUENCES 416 THE CONSTITUTION ACT 1867
AND ITS IMPACT ON PROVINCIAL AND FEDERAL INVOLVEMENT WITH VOLUNTARY
ORGANIZATIONS 416 CURRENT SOCIAL POLICY THEMES AND CHARITY LAW 417
POVERTY AND INEQUALITY 418 WELFARE REFORM 419 MULTICULTURALISM 420
ABORIGINAL PEOPLES 421 VIOLENCE AGAINST ABORIGINAL WOMEN 421 HUMAN
RIGHTS, ANTI-TERRORISM, AND SOCIAL JUSTICE 423 FOREIGN AID 426 CHARITY
AND THE LAW 426 THE RELATIONSHIP BETWEEN LAW AND CHARITY: AN OVERVIEW
426 THE COMMON LAW: DEFINITIONAL MATTERS 427 APPLICATION OF A PUBLIC
BENEFIT REQUIREMENT 428 POLITICAL ACTIVITIES 429 THE PEMSEL HEADS 429
THE COMMON LAW: INSTITUTIONAL INFRASTRUCTURE 431 THE CRA 432 PROVINCIAL
AND TERRITORIAL ATTORNEYS GENERAL 432 SELF-REGULATION 433 DEVELOPMENTAL
MILESTONES IN CANADIAN CHARITY LAW 434 CASE LAW MILESTONES 435
LEGISLATIVE MILESTONES 438 CRA MILESTONES 441 CHARITY LAW REFORM 443
RECENT REFORM DISCUSSIONS AND THEIR RESULTS 445 APPLYING THE LEGAL
FUNCTIONS OF CHARITY LAW 449 XXIV CONTENTS PROTECTION 450 THE COURTS AND
ATTORNEYS GENERAL 450 THE CRA 451 POLICING 452 THE COURTS AND ATTORNEYS
GENERAL 453 THE CRA 455 MEDIATION AND ADJUSTMENT 458 THE COURTS AND THE
ATTORNEYS GENERAL 458 THE CRA 460 THE LEGISLATURE 460 SUPPORT 461 THE
CRA 461 OTHER GOVERNMENT AGENCIES 464 NON-GOVERNMENT AGENCIES 465
CHARITY LAW AND SOCIAL POLICY: THE FIT WITH CONTEMPORARY CIRCUMSTANCES
465 THE LEGAL FUNCTIONS 466 DIFFERENTIAL IN FUNCTIONAL WEIGHTING 466 THE
FUNCTIONAL IMBALANCE IN CHARITY LAW 467 THE RESULTING SOCIAL POLICY
DEFICIT 468 ABORIGINAL PEOPLES 469 POVERTY 469 MULTI-CULTURAL ISSUES 469
PARTNERSHIP WITH GOVERNMENT 470 CONCLUSION 470 PART IV RE-CONFIGURING
THE SOCIAL POLICY CONTEXT FOR CHARITY AND THE LAW 13 DEFINITIONAL
PROBLEMS: CHARITABLE PURPOSES 473 INTRODUCTION 473 DEFINITIONAL MATTERS
IN GENERAL 474 THE DEFINITIONAL MATTERS 475 'CHARITY' 475 EXCLUSIVELY
COMMON LAW 476 ADDITIONAL TAX CLASSIFICATION 476 THE PUBLIC BENEFIT TEST
477 STATUTORY CHANGE 479 APPLYING THE TEST 481 EXCLUSIVELY CHARITABLE
482 ANCILLARY AND INCIDENTAL 482 ACTIVITIES 483 CHARITABLE TRUSTS AND
CHARITABLE CORPORATIONS 484 STATUTORY CHANGE 485 CONTENTS XXV
INDEPENDENT 486 NON-GOVERNMENTAL 487 STATUTORY CHANGE 487 NON-PROFIT
DISTRIBUTING 488 STATUTORY CHANGE 489 NON-POLITICAL 490 STATUTORY CHANGE
491 DEFINITIONAL MATTERS: CHARITABLE PURPOSES 493 PEMSEL PURPOSES 493
JURISDICTIONAL DIFFERENCES IN PEMSEL APPLICATION 494 PEMSEL DEFICIENCIES
499 PEMSEL AND GLOBAL ISSUES 500 PEMSEL PLUS 500 NEW STATUTORY PURPOSES
COMMON TO BRITISH AND IRISH JURISDICTIONS. 501 NEW STATUTORY PURPOSES
IN AUSTRALIA 502 NEW STATUTORY PURPOSES, SOCIAL POLICY AND PARTNERSHIP
504 CONCLUSION 507 14 INTERPRETATIONAL PROBLEMS: PUBLIC SERVICE AND
CHARITABLE PURPOSE 509 INTRODUCTION 509 THE PROBLEM: DIFFERENTIATING
PUBLIC FROM PRIVATE INTERESTS 510 GOVERNMENT AND CHARITY PARTNERSHIPS:
THE DEMOCRATIC DEFICIT ARGUMENT 511 MANAGING GOVERNMENT 511 TAX
EXEMPTION AND DOUBLE JEOPARDY 512 REPRESENTATIVE AND PARTICIPATIVE
DEMOCRACY 513 BYPASSING REPRESENTATION 514 NEW PUBLIC SERVICE MANAGEMENT
515 THE PURPOSES OF CHARITY 516 A 'HOLLOWED OUT' WELFARE STATE 517 NEW
CHARITY ENTREPRENEURS 518 CHARITY LAW REFORM AND THE PUBLIC INTEREST 518
COMMON LAW CONCEPTS AND MODERN PUBLIC BENEFIT SERVICE DELIVERY 518 LEGAL
PROTECTION FOR CHARITABLE STATUS 520 FORMALISING RELATIONS BETWEEN
SECTOR AND GOVERNMENT 520 IMPLICATIONS ARISING FOR THE CHARITABLE STATUS
OF BODIES DEPENDENT UPON GOVERNMENT FUNDING OR MAINLY CONCERNED WITH
DELIVERING PUBLIC SERVICES 521 THE PRICE OF PARTNERSHIP 521 DISTORTION
OF THE SECTOR 521 ISOMORPHISM 522 MUTING OF DISSENT 523 XXVI CONTENTS
IDENTITY OF 'CHARITY' 523 THE STATUS OF CHARITY 524 INTEGRITY OF
CHARITABLE PURPOSE 525 MISSION DRIFT 525 ADVOCACY 526 THE DUTIES OF
TRUSTEES 526 PUBLIC BENEFIT AND PUBLIC SERVICE PROVISION 526 CHARITIES
AND PUBLIC SERVICE PROVISION 527 JURISDICTIONAL MANIFESTATIONS OF THE
PROBLEM: THE GOVERNMENT/ CHARITY INTERFACE 528 THE INSTITUTIONAL
INFRASTRUCTURE AND ADJUSTING THE REGULATORY REGIME FOR CHARITIES 528 THE
REVENUE 529 THE HIGH COURT AND ATTORNEY GENERAL 530 CHARITY COMMISSIONER
531 TRUSTEES AND CORPORATE BOARDS 532 THE GOVERNMENT/CHARITY INTERFACE
AND LAW REFORM 534 THE JURISDICTIONS AND THE GOVERNMENT/CHARITY
INTERFACE IN PUBLIC SERVICE PROVISION 534 THE JURISDICTIONS AND THE
INDEPENDENT GOVERNANCE OF CHARITIES 535 THE JURISDICTIONS AND GOVERNMENT
FUNDING 535 THE JURISDICTIONS AND CHARITABLE PURPOSES 537 THE
JURISDICTIONS AND CHARITY CAPACITY TO CHALLENGE GOVERNMENT POLICY 538
TOWARDS AN ANSWER: CLARIFYING THE DISTINCTION BETWEEN CHARITY, OTHER
NON-PROFIT ORGANISATIONS AND GOVERNMENT BODIES IN RESPECT OF PUBLIC
BENEFIT PROVISION 538 DIFFERENTIATION BETWEEN ROLES OF CHARITY AND
GOVERNMENT IN PUBLIC SERVICE PROVISION 539 GOVERNING PRINCIPLES AND
MATTERS OF PRACTICE 540 INSTITUTIONAL INFRASTRUCTURE 542 DIFFERENTIATION
BETWEEN CHARITY AND OTHER NONPROFITS IN LEGAL STATUS 543 GOVERNANCE 543
DESIGNATED LEGAL STRUCTURES 543 CONCLUSION 544 15 FRAMEWORK PROBLEMS:
LEGAL AND ADMINISTRATIVE REGIMES 547 INTRODUCTION 547 THE POLITICAL
DIMENSION 547 SOCIAL POLICY AND REGULATING THE CORE DEFINITIONAL MATTERS
OF CHARITY LAW 549 NATIONAL DIFFERENCES IN THE DEVELOPMENT OF CHARITABLE
PURPOSES . 549 SOCIAL POLICY, LEGISLATION AND CHARITABLE PURPOSES 550
CONTENTS XXVII SOCIAL POLICY, LEGISLATION AND THE PUBLIC BENEFIT TEST
552 SOCIAL POLICY AND REGULATING TAX PRIVILEGES 552 STRUCTURING THE TAX
REGIME 553 MANIPULATING THE TAX CODE 554 SOCIAL POLICY AND THE REGULATOR
555 JURISDICTIONAL VARIANCE IN REGULATOR'S EXPOSURE TO POLITICAL
INFLUENCE 556 THE ROLE OF THE REGULATORS 556 GATEKEEPER 557 GATEKEEPER
AND ANTI-TERRORISM 557 GATEKEEPER TO CHARITABLE STATUS 558 APPLYING THE
TAX CODE 560 CY-PRES 561 HOUSEKEEPER 561 SPREAD OF PHILANTHROPIC
ACTIVITY 562 EFFECTIVENESS OF CHARITABLE ACTIVITY 563 SIZE OF CHARITIES
564 A LEAD REGULATORY BODY 566 COMMON LAW INSTITUTIONAL LEGACY 566
REGULATORY LEADERSHIP 566 LEGAL STRUCTURES 567 REGULATING WITH AN
EMPHASIS ON CHARITABLE PURPOSE 568 TRUSTS 568 REGULATORY METHODS 569
REGULATING WITH AN EMPHASIS ON LEGAL STRUCTURE 570 COMPANIES 570 ENDOWED
FOUNDATIONS 570 COMMUNITY FOUNDATIONS 571 COOPERATIVES 572 RELIGIOUS
CORPORATIONS 573 TWO-TIERED DEFINITIONAL SYSTEMS 573 DUAL REGULATORY
SYSTEMS 573 REGULATING AND THE INTRODUCTION OF NEW STATUTORY AND HYBRID
LEGAL STRUCTURES 574 THE NEW STATUTORY MODELS 574 THE NEW HYBRID MODELS
577 CONCLUSION 579 CONCLUSION 581 SOCIAL POLICY, THE PREAMBLE AND
CURRENT CHANGE 582 SOCIAL POLICY AND THE PREAMBLE 582 PREAMBLE, THE
PUBLIC BENEFIT AND PARTNERSHIP 582 NEW CHARITABLE PURPOSES: THE EXTENDED
PREAMBLE AGENDA 583 THE PUBLIC/PRIVATE DIVIDE 584 XXVIIJ CONTENTS
CHARITY LAW AND CIVIL SOCIETY 584 POST-CIVIL SOCIETY 585 LEGAL
FUNCTIONS, THE PREAMBLE AND CURRENT CHANGE 586 POLICING 586 SINGAPORE
AND AUSTRALIA 586 OTHER JURISDICTIONS 588 BLEND OF POLICING/PROTECTION
AND SUPPORT 588 US AND CANADA 588 OTHER JURISDICTIONS 590
MEDIATION/ADJUSTMENT 591 ENGLAND & WALES 591 OTHER JURISDICTIONS 592
CHARITY LAW: THE FUTURE 592 POLITICAL CONTEXT 593 LEGAL FUNCTIONS AND
POLITICAL CLIMATE 593 JUDICIAL CONTEXT 594 THE COURTS AND PROTECTING THE
INTERESTS OF CHARITIES 594 THE COURTS AND HUMAN RIGHTS 595 THE FUNDING
CONTEXT 595 A NEW APPROACH: SOCIAL ENTREPRENEURSHIP ETC 596 NEW LEGAL
STRUCTURES: HYBRID BODIES ETC 597 APPENDIX A TEMPLATE OF LEGAL FUNCTIONS
599 PROTECTION 599 POLICING 599 MEDIATION AND ADJUSTMENT 600 SUPPORT.
600 INDEX 603 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | O'Halloran, Kerry 1947- McGregor-Lowndes, Myles Simon, Karla W. |
| author_GND | (DE-588)1047107244 |
| author_facet | O'Halloran, Kerry 1947- McGregor-Lowndes, Myles Simon, Karla W. |
| author_role | aut aut aut |
| author_sort | O'Halloran, Kerry 1947- |
| author_variant | k o ko m m l mml k w s kw kws |
| building | Verbundindex |
| bvnumber | BV035027585 |
| ctrlnum | (OCoLC)645353525 (DE-599)DNB987618903 |
| discipline | Rechtswissenschaft |
| discipline_str_mv | Rechtswissenschaft |
| edition | 1. ed. |
| format | Book |
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| geographic | Großbritannien (DE-588)4022153-2 gnd |
| geographic_facet | Großbritannien |
| id | DE-604.BV035027585 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T21:48:35Z |
| indexdate | 2024-07-09T21:20:32Z |
| institution | BVB |
| isbn | 9781402084133 1402084137 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016696614 |
| oclc_num | 645353525 |
| open_access_boolean | |
| owner | DE-12 |
| owner_facet | DE-12 |
| physical | XXVIII, 614 S. 235 mm x 155 mm |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Springer Netherland |
| record_format | marc |
| series | Library of Public Policy and Public Administration |
| series2 | Library of Public Policy and Public Administration |
| spelling | O'Halloran, Kerry 1947- Verfasser (DE-588)1047107244 aut Charity law & social policy National and international perspectives on the functions of the law relating to charities Kerry O'Halloran ; Myles McGregor-Lowndes ; Karla Simon Charity law and social policy 1. ed. Berlin Springer Netherland 2008 XXVIII, 614 S. 235 mm x 155 mm txt rdacontent n rdamedia nc rdacarrier Library of Public Policy and Public Administration 10 Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Sozialpolitik (DE-588)4055879-4 gnd rswk-swf Wohltätigkeit (DE-588)4190155-1 gnd rswk-swf Recht (DE-588)4048737-4 gnd rswk-swf Großbritannien (DE-588)4022153-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Wohltätigkeit (DE-588)4190155-1 s Recht (DE-588)4048737-4 s Sozialpolitik (DE-588)4055879-4 s DE-604 Internationaler Vergleich (DE-588)4120509-1 s McGregor-Lowndes, Myles Verfasser aut Simon, Karla W. Verfasser aut Library of Public Policy and Public Administration 10 (DE-604)BV013068543 10 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016696614&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | O'Halloran, Kerry 1947- McGregor-Lowndes, Myles Simon, Karla W. Charity law & social policy National and international perspectives on the functions of the law relating to charities Library of Public Policy and Public Administration Internationaler Vergleich (DE-588)4120509-1 gnd Sozialpolitik (DE-588)4055879-4 gnd Wohltätigkeit (DE-588)4190155-1 gnd Recht (DE-588)4048737-4 gnd |
| subject_GND | (DE-588)4120509-1 (DE-588)4055879-4 (DE-588)4190155-1 (DE-588)4048737-4 (DE-588)4022153-2 |
| title | Charity law & social policy National and international perspectives on the functions of the law relating to charities |
| title_alt | Charity law and social policy |
| title_auth | Charity law & social policy National and international perspectives on the functions of the law relating to charities |
| title_exact_search | Charity law & social policy National and international perspectives on the functions of the law relating to charities |
| title_exact_search_txtP | Charity law & social policy National and international perspectives on the functions of the law relating to charities |
| title_full | Charity law & social policy National and international perspectives on the functions of the law relating to charities Kerry O'Halloran ; Myles McGregor-Lowndes ; Karla Simon |
| title_fullStr | Charity law & social policy National and international perspectives on the functions of the law relating to charities Kerry O'Halloran ; Myles McGregor-Lowndes ; Karla Simon |
| title_full_unstemmed | Charity law & social policy National and international perspectives on the functions of the law relating to charities Kerry O'Halloran ; Myles McGregor-Lowndes ; Karla Simon |
| title_short | Charity law & social policy |
| title_sort | charity law social policy national and international perspectives on the functions of the law relating to charities |
| title_sub | National and international perspectives on the functions of the law relating to charities |
| topic | Internationaler Vergleich (DE-588)4120509-1 gnd Sozialpolitik (DE-588)4055879-4 gnd Wohltätigkeit (DE-588)4190155-1 gnd Recht (DE-588)4048737-4 gnd |
| topic_facet | Internationaler Vergleich Sozialpolitik Wohltätigkeit Recht Großbritannien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016696614&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV013068543 |
| work_keys_str_mv | AT ohallorankerry charitylawsocialpolicynationalandinternationalperspectivesonthefunctionsofthelawrelatingtocharities AT mcgregorlowndesmyles charitylawsocialpolicynationalandinternationalperspectivesonthefunctionsofthelawrelatingtocharities AT simonkarlaw charitylawsocialpolicynationalandinternationalperspectivesonthefunctionsofthelawrelatingtocharities AT ohallorankerry charitylawandsocialpolicy AT mcgregorlowndesmyles charitylawandsocialpolicy AT simonkarlaw charitylawandsocialpolicy |