Comparative corporate governance of non-profit organizations:
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
Cambridge [u.a.]
Cambridge Univ. Press
2010
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| Edition: | 1. publ. |
| Series: | International corporate law and financial market regulation
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Includes bibliographical references and index |
| Physical Description: | LV, 991 S. 24 cm |
| ISBN: | 9780521761840 |
Staff View
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| 245 | 1 | 0 | |a Comparative corporate governance of non-profit organizations |c ed. by Klaus J. Hopt and Thomas Von Hippel |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Cambridge [u.a.] |b Cambridge Univ. Press |c 2010 | |
| 300 | |a LV, 991 S. |c 24 cm | ||
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| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a International corporate law and financial market regulation | |
| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Nonprofit organizations / Management | |
| 650 | 4 | |a Corporate governance | |
| 650 | 4 | |a Nonprofit organizations / Law and legislation | |
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Corporate governance | |
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Record in the Search Index
| _version_ | 1804142928387375104 |
|---|---|
| adam_text | COMPARATIVE CORPORATE GOVERNANCE OF NON-PROFIT ORGANIZATIONS EDITED BY
KLAUS J. HOPT AND THOMAS VON HIPPEL CAMBRIDGE UNIVERSITY PRESS CONTENTS
O )/AA. LIST OF CONTRIBUTORS XXIV PREFACE XXXV ABBREVIATIONS XLIX PART I
ECONOMIC FINDINGS AND THEORIES ON NONPROFIT ORGANIZATIONS , 1 1 THE
NONPROFIT SECTOR: INTRODUCTORY REMARKS WHAT KIND OF NONPROFIT SECTOR,
WHAT KIND OF SOCIETY? COMPARATIVE POLICY REFLECTIONS 3 HELMUT K. ANHEIER
I INTRODUCTION 3 A NONPROFITS AS SERVICE PROVIDERS 4 B NONPROFITS AND
CIVIL SOCIETY 6 C SOCIAL ACCOUNTABILITY 9 II IMPLICATIONS 11 III
SCENARIOS 13 A NPM SCENARIO 14 B SOCIAL CAPITAL SCENARIO 14 C
ACCOUNTABILITY SCENARIO 14 D THE CORPORATE SCENARIO 14 E THE MELLOW
WEAKNESS SCENARIO 15 F ROLES FOR THE STATE 15 IV SUMMARY AND CONCLUSIONS
16 2 GOOD AND NOT SO GOOD GOVERNANCE OF NONPROFIT ORGANIZATIONS: FACTUAL
OBSERVATIONS FROM THE USA AND EUROPE 2.1 GOOD AND NOT SO GOOD GOVERNANCE
OF NONPROFIT ORGANIZATIONS: FACTUAL OBSERVATIONS FROM THE USA 20 JOHN A.
EDIE I INTRODUCTION 21 VI CONTENTS II MEDIA REPORTS: EXAMPLES OF NOT
SO GOOD GOVERNANCE 22 III RESPONSE TO THE MEDIA: WHO IS PUSHING FOR
CHANGE? 25 IV FOUR KEY EVENTS LEADING TO IMPROVED GOOD GOVERNANCE 27 A
SENATE FINANCE COMMITTEE S WHITE PAPER 28 B REPORT OFTHE PANEL ON THE
NONPROFIT SECTOR 28 C US SENATE PASSAGE OF S. 2020 29 D CALIFORNIA
LEGISLATION 29 V EXAMPLES OF GOOD GOVERNANCE 30 A INDEPENDENT AUDIT 31 B
INDEPENDENT AUDIT COMMITTEE 31 C PUBLIC ACCESS TO AUDITED FINANCIAL
STATEMENTS 32 D COMPENSATION OF CEO APPROVED BY FULL BOARD OF DIRECTORS
32 E CONFLICT OF INTEREST POLICY 33 F WHISTLEBLOWER POLICY 33 G TRAVEL
POLICY 34 VI PRIVATE SECTOR PRESSURE FOR GOOD GOVERNANCE 35 A BBB WISE
GIVING ALLIANCE (ARLINGTON, VIRGINIA) 35 B BOARDSOURCE (WASHINGTON, DC)
36 C COUNCIL ON FOUNDATIONS (WASHINGTON, DC) 36 D FORUM OF REGIONAL
ASSOCIATIONS (WASHINGTON, DC) 37 VII SUMMARY AND CONCLUSIONS 37 2.2 GOOD
AND NOT SO GOOD GOVERNANCE OF NONPROFIT ORGANIZATIONS: FACTUAL
OBSERVATIONS FROM FOUNDATIONS IN GERMANY 39 CHRISTOPH MECKING I
INTRODUCTION 39 II NOT SO GOOD FOUNDATION GOVERNANCE 42 A PROBLEM CASES
42 B A LACK OF PUBLICITY 47 III GOOD FOUNDATIONAL GOVERNANCE 48 A
GOVERNMENT MONITORING 48 B SELF-REGULATION 50 C PRINCIPLES OF GOOD
FOUNDATIONAL PRACTICE 52 IV SUMMARY AND CONCLUSIONS 59 3 ECONOMIC
THEORIES OF NONPROFIT ORGANIZATIONS 3.1 THE ECONOMICS OF NONPROFIT
ORGANIZATIONS 60 HENRY HANSMANN I INTRODUCTION 60 II STRUCTURE AND ROLE
60 CONTENTS VLL III MANAGERIAL AGENCY PROBLEMS 63 IV ENTRY AND EXIT 65 V
REFINING THE NONDISTRIBUTION CONSTRAINT: EXECUTIVE COMPENSATION 68 VI
COOPERATIVES VERSUS NONPROFITS 69 VII SUMMARY AND CONCLUSIONS 71 3.2
PRINCIPAL*AGENT THEORY AND NONPROFIT ACCOUNTABILITY 73 RICHARD STEINBERG
I INTRODUCTION 74 II PRINCIPAL-AGENT THEORY IN ECONOMICS 75 A THE
PROBLEM DENNED 75 B TYPES OF PRINCIPAL-AGENT PROBLEMS 76 C SOLVING
PRINCIPAL-AGENT PROBLEMS 78 D SHORTCOMINGS OF AGENCY THEORY 80 III
APPLICATIONS: DONORS AS PRINCIPALS, ORGANIZATIONS AS AGENTS 83 A
QUANTITY PROBLEMS 85 B LEADERSHIP GIFTS 88 C EXCESSIVE FUNDRAISING AND
ADMINISTRATIVE EXPENDITURES 89 D QUALITY MISMATCH WHEN DONOR-PRINCIPALS
ARE HOMOGENEOUS 92 E QUALITY MISMATCH WHEN DONOR-PRINCIPALS ARE
HETEROGENEOUS 93 IV CUSTOMERS AND CLIENTS AS PRINCIPALS, NONPROFIT
ORGANIZATIONS AS AGENTS 96 V INTERNAL AGENCY PROBLEMS 99 A OVERVIEW -
INTERPRETING EMPIRICAL RESULTS 100 B EXCESSIVE COMPENSATION 102 C
FINANCIAL INCENTIVE PLANS 105 VI SUMMARY AND CONCLUSIONS 113 PART II THE
NONPROFIT SECTOR: PRIVATE LAW, TRUST LAW, TAX LAW IN SELECTED COUNTRIES
127 4 ANGLO-AMERICAN COUNTRIES 4.1 NONPROFIT ORGANIZATIONS IN THE UNITED
STATES 129 JAMES J. FISHMAN I INTRODUCTION 130 II THE NONDISTRIBUTION
CONSTRAINT 131 III PUBLIC BENEFIT AND MUTUAL BENEFIT ORGANIZATIONS 132
IV PRIVATE LAW, TRUST LAW, AND CORPORATE LAW 133 A UNINCORPORATED
ASSOCIATIONS 134 B THE CHARITABLE TRUST 135 VLLL CONTENTS C NONPROFIT
CORPORATIONS 136 V TAX LAW RELATING TO NONPROFITS 139 A STATE TAX
EXEMPTION: REGULATION AND ENFORCEMENT 139 B FEDERAL TAX LAW 140 C THE
FUNCTIONS OF FEDERAL TAX LAW 141 D FEDERAL TAX TAXONOMY: THE CHARITABLE
NON-CHARITABLE DISTINCTION 143 E THE CHARITABLE NONPROFITS: SECTION
501(C)(3) ORGANIZATIONS 143 F THE PUBLIC CHARITY-PRIVATE FOUNDATION
DISTINCTION 144 G RESTRICTIONS ON PRIVATE FOUNDATIONS 146 H EVALUATION
OF THE PRIVATE FOUNDATION RESTRICTIONS 148 VI FIDUCIARY OBLIGATIONS 149
A TRUST LAW: THE DUTY OF PRUDENCE 149 B TRUST LAW: THE DUTY OF LOYALTY
150 C THE NONPROFIT CORPORATION: THE BOARD OF DIRECTORS 150 D NONPROFIT
CORPORATE LAW: THE DUTY OF CARE 151 E THE DUTY OF LOYALTY 152 F PRIVATE
LAW APPROACHES 155 G STATE REGULATION OF FIDUCIARY AND OTHER
OBLIGATIONS: THE ATTORNEY GENERAL 155 H FEDERAL REGULATION OF FIDUCIARY
OBLIGATIONS 158 VII CHARITABLE SOLICITATION 161 A STATE REGULATION 161 B
FEDERAL REGULATION OF CHARITABLE SOLICITATION 165 VIII SUMMARY AND
CONCLUSIONS 166 4.2 HARMONISING NONPROFIT LAW IN THE EUROPEAN UNION: AN
ENGLISH PERSPECTIVE AND DIGEST 170 HUBERT PICARDA I INTRODUCTION 171 II
GENERAL THEMES 173 A THE CONTRAST BETWEEN THE COMMON LAW AND CIVIL LAW:
RECONCILIATION PROBLEMS 173 B THE IMPULSE TO CODIFICATION AND
CROSS-BORDER INITIATIVES IN EUROPE 175 C THE COMPARABLE TECHNIQUES OF
SYNTHESIS OF VIEWS 176 D THE NEED FOR A CORE VOCABULARY 177 E THE FLOOD
OF POLICY AND STATIST AGENDA INTO THE THIRD SECTOR AND THE LAW IN
ENGLAND 178 F OVERVIEW OF THE ENGLISH CHARITIES ACT AND ITS PROBLEM AREA
178 CONTENTS IX G SPECIFIC CROSS-BORDER EUROPEAN INITIATIVES TO PRECLUDE
MONEY LAUNDERING ABUSE BY TERRORISTS AND CRIMINALS OF CHARITIES AND THE
THIRD SECTOR AND FOR THE DEVELOPMENT OF THE EUROPEAN ASSOCIATION AND
OTHER STRATEGIES 183 III ORGANISATIONAL LAW 184 A TRUST 184 B COMPANY
184 C UNINCORPORATED ASSOCIATION (VOLUNTEERS) 185 D INDUSTRIAL AND
PROVIDENT SOCIETIES: CHARITABLE HOUSING ASSOCIATIONS 185 E CHARITABLE
INCORPORATED ORGANISATIONS (CIOS) 185 IV DUTIES OF TRUSTEES AND
DIRECTORS IN RELATION TO LOYALTY AND DUTY OF CARE 186 A DUTY OF LOYALTY
187 B KEEPING TO THE OBJECTS 187 C DUTY TO AVOID OR REMEDY CONFLICT OF
INTERESTS 188 D DUTY OF CARE 191 V ENFORCEMENT OF THOSE DUTIES AND THE
ENFORCERS 192 A ENFORCEMENT OF THOSE DUTIES 192 B ENFORCERS 192 C
METHODS OF ENFORCEMENT 194 VI SUMMARY AND CONCLUSIONS 195 5 GERMANIC
COUNTRIES 5.1 NONPROFIT ORGANIZATIONS IN GERMANY 197 THOMAS VON HIPPEL I
INTRODUCTION 200 A THE TERM NONPROFIT ORGANIZATIONS 200 B EMPIRICAL
INFORMATION 200 II INSTITUTIONAL LAW 200 A ASSOCIATION 200 B FOUNDATION
202 C OTHER LEGAL FORMS FOR NONPROFIT ORGANIZATIONS 203 III TAX LAW 205
A STATUS OF A TAX-EXEMPT ORGANIZATION 205 B TAX BENEFITS 208 IV
FIDUCIARY OBLIGATIONS OF THE BOARD MEMBERS 210 A DUTY OF CARE 210 B DUTY
OF LOYALTY 211 C DUTY OF PRUDENCE (INVESTMENT OF ASSETS) 211 CONTENTS D
DUTY OF OBEDIENCE 213 V GOVERNANCE AND ENFORCEMENT 214 A INTERNAL
GOVERNANCE 214 B STATE SUPERVISION 216 C RIGHTS OF FOUNDERS, DONORS,
BENEFICIARIES AND THIRD PARTIES 218 D REPORTING, AUDITING AND DISCLOSURE
219 VI CHARITABLE SOLICITATION 220 A REGULATION FOR SOLICITATION 220 B
LIMITATIONS FOR FUNDRAISING COSTS? 221 VII ECONOMIC ACTIVITIES,
ENTERPRISES AND CREDITOR PROTECTION 222 A ECONOMIC ACTIVITIES 222 B
NONPROFIT ORGANIZATIONS AND ENTERPRISES 224 C CREDITOR PROTECTION 224
VIII RECENT REFORMS, REFORM PROPOSALS, STANDARDS OF BEST PRACTICE 225 A
RECENT REFORMS 225 B RECENT REFORM PROPOSALS 225 C BEST PRACTICES 225 IX
SUMMARY AND CONCLUSIONS 226 A STRENGTHENING OF CORPORATE GOVERNANCE 226
B REDUCING LEGAL UNCERTAINTY 226 5.2 NONPROFIT ORGANIZATIONS IN THE
NETHERLANDS 228 TYMEN J. VAN DER PLOEG I INTRODUCTION 230 A THE TERM
NONPROFIT ORGANIZATIONS 230 B EMPIRICAL INFORMATION 230 II
INSTITUTIONAL LAW 231 A LEGAL FORMS 231 B THE ASSOCIATION 231 C THE
FOUNDATION 233 III TAX LAW RELATING TO NONPROFITS 234 IV FIDUCIARY
OBLIGATIONS OF THE BOARD MEMBERS 236 A INTRODUCTION 236 B DUTY OF
LOYALTY AND DUTY OF CARE 237 C DUTY OF PRUDENCE (INVESTMENT OF ASSETS)
239 D DUTY OF OBEDIENCE 241 V GOVERNANCE AND ENFORCEMENT 241 A INTERNAL
GOVERNANCE 241 B EXTERNAL SUPERVISION 248 CONTENTS XI C RIGHTS OF THIRD
PARTIES 254 D REPORTING, AUDITING, AND DISCLOSURE 256 VI CHARITABLE
SOLICITATION 258 VII ECONOMIC ACTIVITIES, ENTERPRISES, AND CREDITOR
PROTECTION 259 A ECONOMIC ACTIVITIES 259 B NONPROFIT ORGANIZATIONS AND
ENTERPRISES 259 C CREDITOR PROTECTION 260 VIII RECENT REFORMS, REFORM
PROPOSALS, STANDARDS OF BEST PRACTICE 261 A RECENT REFORMS 261 B REFORM
PROPOSALS 262 C BEST PRACTICES 263 IX SUMMARY AND CONCLUSIONS 263
ROMANIC COUNTRIES NONPROFIT ORGANIZATIONS IN FRANCE 265 KATRIN DECKERT I
INTRODUCTION 268 A THE TERM NONPROFIT ORGANIZATION 268 B EMPIRICAL
INFORMATION 268 C GENERAL REMARKS ON THE LEGAL ENVIRONMENT IN FRANCE 269
II INSTITUTIONAL LAW 272 A ASSOCIATIONS 272 B FOUNDATIONS 280 III TAX
LAW RELATING TO NONPROFITS 285 IV FIDUCIARY OBLIGATIONS OF BOARD MEMBERS
287 A INTRODUCTION 287 B DUTY OF LOYALTY 287 C DUTY OF PRUDENCE 288 D
DUTY OF OBEDIENCE 291 E SYSTEM OF CIVIL LIABILITY IN NONPROFIT
ORGANIZATIONS 293 V GOVERNANCE AND ENFORCEMENT 293 A INTERNAL GOVERNANCE
293 B STATE SUPERVISION 307 C RIGHTS OF THIRD PARTIES 312 D REPORTING,
AUDITING AND DISCLOSURE 313 VI CHARITABLE SOLICITATION 319 VII ECONOMIC
ACTIVITIES, ENTERPRISES AND CREDITOR PROTECTION 319 A ECONOMIC
ACTIVITIES 319 B CREDITOR PROTECTION 322 XLL CONTENTS VIII RECENT
REFORMS, REFORM PROPOSALS, STANDARDS OF BEST PRACTICE 323 IX CONCLUSION
324 7 TRANSFORMATION COUNTRIES 7.1 NONPROFIT ORGANIZATIONS IN HUNGARY
325 ZOLTAN CSEHI I INTRODUCTION 327 A THE TERM NONPROFIT ORGANIZATIONS
327 B HUNGARIAN NONPROFIT ACT: SPECIAL RULES AND BENEFITS FOR REGISTERED
CHARITIES 331 C EMPIRICAL INFORMATION 333 II INSTITUTIONAL LAW 334 A
PURPOSE AND CHARACTERISTICS 334 B REQUIREMENTS OFTHENPO ACT 338 C
ESTABLISHMENT 340 D WINDING UP 343 III FIDUCIARY OBLIGATIONS OF THE
BOARD MEMBERS 345 A INTRODUCTION 345 B DUTY OF LOYALTY 348 C DUTY OF
PRUDENCE 350 D DUTY OF OBEDIENCE 351 E INCOMPATIBILITY RULES OF
REGISTERED NPOS 353 IV GOVERNANCE AND ENFORCEMENT 355 A INTERNAL
GOVERNANCE 355 B STATE SUPERVISION 363 C RIGHTS OF THIRD PARTIES 367 D
REPORTING 369 V ECONOMIC ACTIVITIES, ENTERPRISES AND CREDITOR PROTECTION
374 A ECONOMIC ACTIVITIES 374 B CREDITOR PROTECTION 375 VI RECENT
REFORMS, REFORM PROPOSALS, STANDARDS OF BEST PRACTICE 376 VII SUMMARY
AND CONCLUSIONS 377 7.2 NONPROFIT ORGANIZATIONS IN THE CZECH REPUBLIC
379 KATERINA RONOVSKA I INTRODUCTION 381 A THE TERM NONPROFIT
ORGANISATIONS 381 B EMPIRICAL DATA 383 II INSTITUTIONAL LAW 383 A LEGAL
FORMS 383 CONTENTS XLLL B ASSOCIATIONS 384 C THE FOUNDATION, THE
ENDOWMENT FUND, THE PUBLIC BENEFIT INSTITUTION 388 III TAX LAW RELATING
TO NONPROFITS 396 A GENERAL 396 B SURVEY OF TAX PRIVILEGES 397 IV
FIDUCIARY OBLIGATIONS OF THE BOARD MEMBERS 398 A INTRODUCTION 398 B DUTY
OF LOYALTY 398 C INVESTMENT OF ASSETS (DUTY OF PRUDENCE) 400 D DUTY OF
OBEDIENCE 401 V GOVERNANCE AND ENFORCEMENT 401 A INTERNAL GOVERNANCE 401
B EXTERNAL SUPERVISION 407 C RIGHTS OF THIRD PARTIES 411 D REPORTING,
AUDITING, DISCLOSURE 413 VI CHARITABLE SOLICITATION 416 VII ECONOMIC
ACTIVITIES, ENTERPRISES AND CREDITOR PROTECTION 417 A ECONOMIC
ACTIVITIES 417 B NGOS AND ENTERPRISES 418 C CREDITORS PROTECTION 420
VIII RECENT REFORMS, PROPOSALS, STANDARDS OF BEST PRACTICE 421 A RECENT
REFORMS AND PROPOSALS 421 B BEST PRACTICE 425 IX SUMMARY AND CONCLUSIONS
426 7.3 NONPROFIT ORGANIZATIONS IN THE PEOPLE S REPUBLIC OF CHINA 428
THOMAS VON HIPPEL/KNUT B. PISLER I INTRODUCTION 431 A THE TERM
NONPROFIT ORGANIZATIONS 431 B EMPIRICAL INFORMATION 431 II
INSTITUTIONAL LAW 432 A FOUNDATIONS 434 B SOCIAL ORGANIZATIONS
(ASSOCIATIONS) 439 C CIVIL NON-BUSINESS INSTITUTIONS 442 D CHARITABLE
TRUSTS 444 E FOREIGN NONPROFIT ORGANIZATIONS 446 III TAX LAW RELATING TO
NONPROFITS 446 IV FIDUCIARY OBLIGATIONS OF THE BOARD MEMBERS 447 XIV
CONTENTS A DUTY OF LOYALTY 447 B DUTY OF PRUDENCE (INVESTMENT OF ASSETS)
450 C DUTY OF OBEDIENCE 454 V GOVERNANCE AND ENFORCEMENT 455 A
INTERNAL GOVERNANCE 456 B STATE SUPERVISION (EXTERNAL SUPERVISION) 461 C
RIGHTS OF THIRD PARTIES 462 D REPORTING, AUDITING, AND DISCLOSURE 465 VI
CHARITABLE SOLICITATION 468 VII ECONOMIC ACTIVITIES, ENTERPRISES, AND
CREDITOR PROTECTION 469 A ECONOMIC ACTIVITIES 469 B NONPROFIT
ORGANIZATIONS AND ENTERPRISES 470 C CREDITOR PROTECTION 470 VIII RECENT
REFORMS, REFORM PROPOSALS, STANDARDS, OF BEST PRACTICE 470 A RECENT
REFORMS 470 B REFORM PROPOSALS 471 C BEST PRACTICE 473 IX CONCLUSION 474
A GROWING SIGNIFICANCE OF NPOS 474 B INCREASED REGULATION 474 C
SKEPTICISM REGARDING NPOS 475 D THOUGHTS ON LIBERALIZING NPO REGULATIONS
475 E LEGAL UNCERTAINTY 476 PART IN THE BOARD OF NONPROFIT ORGANIZATIONS
479 8 THE BOARD OF NONPROFIT ORGANIZATIONS: LAW AND PRACTICE 8.1 THE
BOARD OF NONPROFIT ORGANIZATIONS: PUZZLING THROUGH THE GAPS BETWEEN LAW
AND PRACTICE * A VIEW FROM THE UNITED STATES 481 EVELYN BRODY I
INTRODUCTION 482 II DISCUSSION 486 A TO WHOM (OR WHAT) ARE BOARD DUTIES
OWED? 486 B ORGANIZATIONAL TYPE, ORGANIZATIONAL SIZE 489 C INSIDE THE
BLACK BOX: BOARD/MANAGEMENT RELATIONS 491 D GROUP AUTHORITY, INDIVIDUAL
RESPONSIBILITY 506 E ARE CHARITY MEMBERS SHAREHOLDER-SUBSITUTES? 519 F
WHAT REALLY HAPPENS TO A WAYWARD CHARITY FIDUCIARY? 522 III SUMMARY AND
CONCLUSIONS: HOW CAN PRACTICE BE IMPROVED? 529 CONTENTS XV 8.2 THE BOARD
OF NONPROFIT ORGANIZATIONS: SOME CORPORATE GOVERNANCE THOUGHTS FROM
EUROPE 531 KLAUS J. HOPT I NONPROFIT ORGANIZATIONS AND CORPORATE
GOVERNANCE: AN INTRODUCTION FROM A EUROPEAN PERSPECTIVE 532 A THE STATE
OF THE DISCUSSION IN EUROPE 532 B DEFICITS OF CONTROL IN NONPROFIT
ORGANIZATIONS AND WAYS OUT 534 II THE BOARD OF NONPROFIT ORGANIZATIONS:
WHAT CAN BE LEARNED FROM THE CORPORATE GOVERNANCE DISCUSSION? 539 A THE
BOARD OF NONPROFIT ORGANIZATIONS: DIFFERENCES BETWEEN THE UNITED STATES
AND EUROPE 539 B THE BOARD OF NONPROFIT ORGANIZATIONS IN EUROPE 540 III
ORGANIZATION AND FUNCTIONING OF THE BOARD OF NONPROFIT ORGANIZATIONS 543
A ONE-TIER/TWO-TIER BOARDS 543 B COMPOSITION AND SIZE OF THE BOARD 545
C BOARD COMMITTEES 549 D REMUNERATION AND AUDIT IN PARTICULAR 550 E
EDUCATION, PROFESSIONALIZATION AND EVALUATION 553 IV RESPONSIBILITY OF
THE BOARD OF NONPROFIT ORGANIZATIONS 554 A DUTIES OF THE BOARD OF A
NONPROFIT ORGANIZATION 554 B LIABILITY OF THE BOARD OF A NONPROFIT
ORGANIZATION 557 C ENFORCEMENT, LEGAL AND NON-LEGAL 559 9 THE DUTY OF
OBEDIENCE 9.1 REDISCOVERING THE DUTY OF OBEDIENCE: TOWARD A TRINITARIAN
THEORY OF FIDUCIARY DUTY 564 ROB ATKINSON I INTRODUCTION 566 II
IDENTIFYING THE DUTY OF OBEDIENCE 569 A LOCATING THE DUTY OF OBEDIENCE
IN THE TRIPARTITE SCHEME OF FIDUCIARY DUTIES 569 B LOCATING THE DUTY OF
OBEDIENCE IN FOUR FIDUCIARY CONTEXTS 578 III NORMATIVE ANALYSIS:
EVALUATING THE DUTY OF OBEDIENCE 611 A NORMATIVE ANALYSIS OF THE WEAK
FORM OF THE DUTY OF OBEDIENCE 612 B DEAD HAND CONTROL IN THE LAW OF
CHARITY 614 IV SUMMARY AND CONCLUSIONS 618 XVI CONTENTS 9.2 DUTY OF
OBEDIENCE: THE GERMAN PERSPECTIVE 619 RAINER HUTTEMANN I INTRODUCTION
619 II LAW OF FOUNDATIONS 620 A DEAD-HAND CONTROL 620 B ALTERATION OF
PURPOSE UNDER § 87 GERMAN CIVIL CODE 624 C OTHER AMENDMENTS OF THE
ARTICLES OF A FOUNDATION 625 D STATE LAWS 626 E ENFORCEMENT OF THE DUTY
OF OBEDIENCE 627 F CURRENT REFORM PROPOSALS 628 III CHARITABLE
ASSOCIATIONS AND CORPORATIONS 629 IV DUTY OF OBEDIENCE AND CHARITABLE
GIVING 630 V IMPACTS OF TAX RELIEF 631 PART IV GOOD GOVERNANCE OF
NONPROFIT ORGANIZATIONS: ACTIVITIES AND REGULATORY PROBLEMS 635 10
FUNDRAISING 10.1 THE REGULATION OF FUND-RAISING BY CHARITIES AND
VOLUNTARY ORGANISATIONS IN ENGLAND AND WALES 637 PETER LUXTON I
INTRODUCTION 637 II PUBLIC CHARITABLE COLLECTIONS 641 III FUND-RAISING
653 IV TRADING 657 V EU REGULATION 659 VI SELF-REGULATION 660 VII
SUMMARY AND CONCLUSIONS 660 10.2 COMPARING REGULATION OF FUNDRAISING:
SELF-REGULATION OR GOVERNMENTAL REGULATION? 662 WINO J. M. VAN VEEN I
INTRODUCTION 663 II GOVERNMENTAL REGULATION 665 A FUNDRAISING AND
LEGISLATION: GENERAL REMARKS 665 B LEGITIMACY OF GOVERNMENT REGULATION
OF FUNDRAISING 668 C THE INSTRUMENTS OF GOVERNMENT REGULATION 669 D
COMPLIANCE AND EFFECTIVENESS OF GOVERNMENT REGULATION 675 III
SELF-REGULATION OF FUNDRAISING 679 A DEFINING SELF-REGULATION 679
CONTENTS XV11 B LEGITIMACY OF SELF-REGULATION 682 C INSTRUMENTS OF
SELF-REGULATION 684 D STANDARDS FOR FUNDRAISING 688 E SELF-REGULATION:
CONCLUDING REMARKS 692 IV COMPARING GOVERNMENT REGULATION AND
SELF-REGULATION 693 A AUTHORIZATION VERSUS ACCREDITATION 693 B PUNITIVE
VERSUS PREVENTIVE 694 C INFORMING THE PUBLIC 695 D THE MECHANISMS:
IMPLEMENTATION AND ENFORCEMENT 696 V SUMMARY AND CONCLUSIONS: GOVERNMENT
REGULATION OR SELF-REGULATION? 697 11 ASSET MANAGEMENT IN NONPROFIT
ORGANIZATIONS 11.1 ASSET MANAGEMENT IN NONPROFIT ORGANIZATIONS 699
CARSTEN CARSTENSEN I INTRODUCTION 699 II ECONOMIC ASPECTS OF ASSET
MANAGEMENT 700 A THE ROLE OF FOUNDATIONS 700 B FUNDAMENTALS 701 C
FULFILMENT OF THE FOUNDATION S PURPOSE 701 D PRESERVATION OF THE
FOUNDATION S CAPITAL 701 E DISPOSITION OF THE PROCEEDS 703 F ASSET
MANAGEMENT 703 III ASSET MANAGEMENT AND THE TAX LAW 704 A PAYOUT IN TIME
704 B ASSET MANAGEMENT AND ECONOMIC ACTIVITY 705 C ASSET MANAGEMENT AND
SECURITIES TRANSACTIONS 705 D ASSET MANAGEMENT AND REAL ESTATE 705 E
ASSET MANAGEMENT AND ALTERNATIVE INVESTMENTS 706 IV SPECIAL RULES FOR
THE ASSOCIATION 707 A MEMBERSHIP FEES AND DONATIONS 707 B PRESERVATION
OF THE ASSOCIATION S CAPITAL 707 C TRUSTEE FUNCTION OF THE ASSOCIATION?
707 V SUMMARY AND CONCLUSIONS 708 11.2 LEGAL STANDARDS FOR CAPITAL
INVESTMENTS BY FOUNDATIONS IN HEDGE FUNDS ACCORDING TO GERMAN AND
AMERICAN LAW 709 MAXIMILIAN HAAG AND ANDREAS RICHTER I INTRODUCTION 710
XV111 CONTENTS II SPECIFIC CHARACTERISTICS AND RISKS OF CAPITAL
INVESTMENT IN HEDGE FUNDS 712 A FUND STRUCTURE AND MANAGEMENT 712 B THE
FUND S INVESTMENT STRATEGIES 714 III LEGAL STANDARDS FOR INVESTMENTS BY
CHARITABLE ORGANIZATIONS 715 A FOUNDER S WILL AND DUTY OF LOYALTY 715 B
PRECEPT OF SECURE AND LUCRATIVE INVESTMENT 718 C PRECEPT OF TIMELY USE
OF FUNDS 726 D PROHIBITION OF FAVORITISM 729 E ADDITIONAL RESTRICTIONS
IN US TAX LAW 731 F LIABILITY OF THE FOUNDATION BODIES FOR BREACHES OF
DUTY 735 IV SUMMARY AND CONCLUSIONS 738 12 NONPROFIT ORGANIZATIONS AND
ECONOMIC ACTIVITIES/ENTERPRISES 12.1 NONPROFIT ORGANIZATIONS AND
ECONOMIC ACTIVITIES/ ENTERPRISES 740 CARL HEMSTROM I GENERAL BACKGROUND
741 II FOUNDATIONS AND NONPROFIT ASSOCIATIONS 746 A BACKGROUND 746 B
INTRODUCTION 747 C MANAGEMENT AND ECONOMIC ACTIVITIES 754 D ACCOUNTS AND
REPORTS 759 E AUDITING 763 F LIQUIDATION 767 12.2 NONPROFIT
ORGANIZATIONS AND ENTERPRISES: THE DANISH FOUNDATION LAW AS AN EXAMPLE
770 S0REN FRIIS HANSEN I OUTLINE OF DANISH LAW ON FOUNDATIONS 770 A
GENERAL PRINCIPLES FOR NONPROFIT ORGANIZATIONS IN DANISH LAW 770 B
FOUNDATIONS IN DANISH LAW 772 C TAX TREATMENT OF FOUNDATIONS UNDER
DANISH LAW 777 II CORPORATE GOVERNANCE IN DANISH ENTERPRISE FOUNDATIONS
780 A THE DANISH MANAGEMENT SYSTEM 780 B ACCOUNTING AND STATE
SUPERVISION 782 III FINANCIAL PERFORMANCE OF ENTERPRISES CONTROLLED BY
ENTERPRISE FOUNDATIONS (THE STUDIES BY THOMSEN ET AL.) 784 IV SUMMARY
AND CONCLUSIONS 786 CONTENTS XIX 12.3 THE PROTECTION OF MEMBERS AND
CREDITORS OF NONPROFIT ORGANISATIONS 789 SUSANNE KALSS I INTRODUCTION
789 II PROTECTION OF CREDITORS 791 A GENERAL 791 B LIMITATION OF
ACTIVITIES OF NONPROFIT ORGANISATIONS, IN PARTICULAR ASSOCIATIONS 792 C
MINIMUM CAPITAL REQUIREMENTS - PRINCIPLE OF CAPITAL MAINTENANCE 798 D
ACCOUNTING, AUDITING, DISCLOSURE 800 E INSOLVENCY LAW 803 F LIABILITY OF
ORGANS AND MEMBERS 804 III PROTECTION OF MEMBERS 806 A RIGHTS OF VOICE
807 B RIGHT TO ENTRANCE FEES AND MEMBERSHIP FEES 808 C MEMBER PROTECTION
UNDER COMPETITION LAW 810 IV SUMMARY AND CONCLUSIONS 812 PART V GOOD
GOVERNANCE OF NONPROFIT ORGANIZATIONS: SELF-REGULATION, DISCLOSURE AND
SUPERVISION 813 13 SELF-REGULATION FOUNDATION GOVERNANCE IN SWITZERLAND
815 THOMAS SPRECHER I FROM CORPORATE GOVERNANCE TO FOUNDATION GOVERNANCE
816 A CORPORATE GOVERNANCE 816 B COMMON POINTS AND DIFFERENCES 816 C
FOUNDATION GOVERNANCE 817 II FOUNDATION GOVERNANCE IN SWITZERLAND 818 A
BASIS 818 B SELF-REGULATION EFFORTS 820 C THE SWISS NPO CODE 823 D THE
SWISS FOUNDATION CODE 825 14 DISCLOSURE, REPORTING, AUDITING 14.1
FINANCIAL REPORTING BY NONPROFIT ORGANIZATIONS: UNITED STATES
DEVELOPMENTS 829 FINANCIAL REPORTING BY NONPROFIT ORGA UNITED STATES
DEVELOPMENTS 829 STANLEY SIEGEL I INTRODUCTION 830 XX CONTENTS A
FUNDAMENTAL ISSUES CONCERNING THE CHARACTER, OBJECTIVES, RELIABILITY AND
AVAILABILITY OF NONPROFIT FINANCIAL REPORTING 831 B AN OVERVIEW OF
PRE-1990 FINANCIAL REPORTING BY NONPROFITS 834 II THE CURRENT ACCOUNTING
PRINCIPLES GOVERNING NONPROFIT FINANCIAL REPORTING - THE BUSINESS
ENTERPRISE MODEL EXTENDED 835 A THE FASB TAKES OVER REGULATION OF
NONBUSINESS FINANCIAL ACCOUNTING 835 B THE PRESENT GAAP FRAMEWORK
APPLICABLE TO NONPROFIT 836 III FINANCIAL DISCLOSURE UNDER THE FEDERAL
INCOME TAX LAWS: FORM 990 AND GUIDESTAR 842 A FORM 990: THE INTERNAL
REVENUE SERVICE ADMINISTERS PUBLIC FINANCIAL DISCLOSURE BY NONPROFITS
842 B ANALYZING THE FORM 990 DISCLOSURES: RELEVANCE, RELIABILITY AND
DISCLOSURE STANDARDS 843 IV POSSIBLE FUTURE DIRECTIONS - MANDATORY AUDIT
AND PUBLIC REPORTING, SOCIAL ACCOUNTING - COSTS, BENEFITS AND
QUESTIONS 845 A ARGUMENTS FOR AND AGAINST MANDATORY DISCLOSURE ON THE
SEC MODEL 845 B SOCIAL ACCOUNTING FOR THE NONPROFIT ORGANIZATION 846
14.2 CHARITY COMMISSION REGULATION OF THE CHARITY SECTOR IN ENGLAND AND
WALES: THE KEY ROLE OF CHARITY AUDIT REGULATION 849 GREYHAM DAWES I KEY
FEATURES OF THE REGISTERED CHARITY SECTOR IN ENGLAND AND WALES 850 II
HOW THE CHARITY COMMISSION MONITORS AND REGULATES THE SECTOR 851 A
PROPORTIONALITY AND THE RISK-BASED APPROACH 851 B CAUSE FOR CONCERN
CRITERIA FOR REGULATORY INTERVENTION BY THE COMMISSION 852 C THE BASIC
INFORMATION RETURN FOR ALL REGISTERED CHARITIES 853 D SUMMARY
INFORMATION RETURNS (SIR) - SIMPLE BASIC PUBLIC DOMAIN DATA 855 E
REGULATORY USES OF CHARITIES FILED ANNUAL REPORTS AND AUDITED ACCOUNTS
856 F REGULATORY COMPLIANCE - A POLICY OF PERSUASION BEFORE ENFORCEMENT
857 G CHARITY INQUIRIES SUMMARISED ON THE COMMISSION S WEBSITE 858 III
REGULATING THE QUALITY OF CHARITY AUDIT REPORTS 859 A THE FRAMEWORK OF
PROFESSIONAL AUDIT REGULATION 859 CONTENTS XXI B THE AUDITING PRACTICES
BOARD AND ITS CHARITY AUDITING STANDARD (PN11) 865 C AUDITORS
WHISTLE-BLOWING OBLIGATIONS TO THE REGULATOR 868 D NON-STANDARD
AUDIT REPORTS - A REGULATORY TRIGGER 869 E THE CHARITY COMMISSION S
DIRECTIONS TO INDEPENDENT EXAMINERS 876 F ADDITIONAL REQUIREMENTS FOR
ACCRUALS ACCOUNTS 877 G CHARITIES SUBJECT TO STATUTORY AUDIT 878 H
SPECIAL REQUIREMENTS FOR ACCRUALS ACCOUNTS 879 IV PROMOTING BEST
PRACTICE IN CHARITY GOVERNANCE FOR SELF-REGULATION 879 A THE PROBLEM:
CHARITY TRUSTEES ARE NORMALLY ALL OR MOSTLY NON-EXECUTIVES (VOLUNTEERS)
880 B THE SOLUTION: DELEGATION TO AGENTS AND (FOR LARGER CHARITIES) TO
PAID EXECUTIVES 880 C THE VOLUNTARY PRINCIPLE OF CHARITY TRUSTEESHIP
881 D CONFLICT-OF-INTERESTS: STAFF-TRUSTEES ; USER-TRUSTEES 882 E
TRUSTEE-APPOINTMENT/REMOVAL POWERS 884 F DELEGATION OF TRUSTEE-POWERS:
THE CHARITY LAW DUTY OF CARE 884 G INTERNAL CONTROLS AS AN ASPECT OF
GOVERNANCE 885 H FURTHER DEVELOPMENTS: IMPACT OF CORPORATE AND OTHER
GOVERNANCE CODES 885 I BEST-PRACTICE HALLMARKS FOR BENCHMARKING
CHARITIES 888 J SORP-COMPLIANCE GUIDES FOR SPECIAL NEEDS 890 K THE
CHARITY MEMBERSHIP ISSUE 890 V FUTURE DEVELOPMENTS 891 APPENDIX: THE
PUBLIC OVERSIGHT BOARD, THE AUDIT INSPECTION UNIT AND PROFESSIONAL AUDIT
REGULATION 892 15 ENFORCEMENT BY STATE SUPERVISION AND TAX AUTHORITIES
15.1 THE CHARITY COMMISSION FOR ENGLAND AND WALES 896 RICHARD FRIES I
OVERVIEW 896 II ORIGINS OF THE CHARITY COMMISSION 898 III THE CHARITY
COMMISSION AND REGULATION 899 IV THE STATUS OF THE CHARITY COMMISSION
900 V COMPOSITION OF THE COMMISSION 901 VI STRATEGY AND OBJECTIVES OF
THE CHARITY COMMISSION 903 VII FUNCTIONS AND POWERS OF THE CHARITY
COMMISSION 904 A REGISTRATION 904 XX11 CONTENTS B POLITICAL ACTIVITY AND
CAMPAIGNING 906 C SUPERVISION 907 D SUPPORT AND GUIDANCE 907 E
INVESTIGATION 908 F LIMITS ON THE POWERS OF THE COMMISSION 908 VIII
ACCOUNTABILITY OF THE CHARITY COMMISSION 909 IX CONCLUSION 910 X ANNEX -
SCOTLAND AND NORTHERN IRELAND 912 15.2 INTERNAL REVENUE SERVICE AND
STATES REVENUE DEPARTMENT OVERSIGHT OF NONPROFIT ORGANIZATIONS IN THE
UNITED STATES 914 JOHN D. COLOMBO I BACKGROUND 915 II FEDERAL PROCEDURAL
OVERSIGHT 916 A INCEPTION 916 B LIFETIME 917 C END OF LIFE 920 III
FEDERAL SUBSTANTIVE ISSUES 920 A CHARITABLE PURPOSE 920 B LIMITATIONS ON
EXEMPT STATUS 921 C SPECIAL RULES APPLICABLE TO PRIVATE FOUNDATIONS 929
IV STATE REVENUE DEPARTMENT PROCEDURAL OVERSIGHT 930 V STATE REVENUE
DEPARTMENT SUBSTANTIVE ISSUES 931 VI OVERLAP BETWEEN TAX OVERSIGHT AND
STATE ATTORNEY GENERAL OVERSIGHT 932 VII FUTURE POLICY QUESTIONS 934 A A
CENTRAL ORGANIZING PRINCIPLE? 934 B COMMERCIAL ACTIVITIES AND.EXEMPTION
936 C THE ROLE OF DISCLOSURE AND FORM 990 937 D THE GENERAL ROLE OF TAX
AUTHORITIES IN CHARITABLE OVERSIGHT 938 15.3 TAX LAW AS AN INSTRUMENT TO
STRENGTHEN THE CORPORATE GOVERNANCE OF THE NONPROFIT SECTOR 940 THOMAS
VON HIPPEL AND W. RAINER WALZ I INTRODUCTION: TAX COBBLER, STICK TO YOUR
LAST 941 II TAX REVIEW 941 A PROCEDURE OF TAX REVIEW 941 B ISSUES OF TAX
REVIEW 942 III THE IMPACT OF TAX LAW CONCEPTS ON CORPORATE GOVERNANCE
ISSUES 943 IV CORPORATE GOVERNMENT POLICY VIA TAX LAW 944 CONTENTS XX111
A FOREIGN EXPERIENCES WITH TAX LAW 944 B THE SLOW WAYS OF CIVIL LAW
REFORM IN GERMANY 944 C JUSTIFYING TAX LAW AS A USEFUL POLICY TOOL 946 D
PRACTICAL EVIDENCE OF REFORM EFFICIENCY 948 VI IDENTIFYING USEFUL TAX
LAW CONCEPTS 948 A CURRENT GERMAN TAX LAW 949 B REFORM SUGGESTIONS 951
INDEX 956
|
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| callnumber-label | HD62 |
| callnumber-raw | HD62.6 |
| callnumber-search | HD62.6 |
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| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
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| genre | (DE-588)4143413-4 Aufsatzsammlung gnd-content |
| genre_facet | Aufsatzsammlung |
| id | DE-604.BV036444389 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T22:39:33Z |
| institution | BVB |
| isbn | 9780521761840 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020316681 |
| oclc_num | 699750645 |
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| owner_facet | DE-12 DE-859 DE-19 DE-BY-UBM DE-523 |
| physical | LV, 991 S. 24 cm |
| publishDate | 2010 |
| publishDateSearch | 2010 |
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| publisher | Cambridge Univ. Press |
| record_format | marc |
| series2 | International corporate law and financial market regulation |
| spelling | Comparative corporate governance of non-profit organizations ed. by Klaus J. Hopt and Thomas Von Hippel 1. publ. Cambridge [u.a.] Cambridge Univ. Press 2010 LV, 991 S. 24 cm txt rdacontent n rdamedia nc rdacarrier International corporate law and financial market regulation Includes bibliographical references and index Nonprofit organizations / Management Corporate governance Nonprofit organizations / Law and legislation Recht Nonprofit organizations Law and legislation Nonprofit organizations Management Nonprofit-Organisation (DE-588)4293729-2 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Corporate Governance (DE-588)4419850-4 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Nonprofit-Organisation (DE-588)4293729-2 s Corporate Governance (DE-588)4419850-4 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Hopt, Klaus J. 1940- Sonstige (DE-588)122206029 oth GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020316681&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Comparative corporate governance of non-profit organizations Nonprofit organizations / Management Corporate governance Nonprofit organizations / Law and legislation Recht Nonprofit organizations Law and legislation Nonprofit organizations Management Nonprofit-Organisation (DE-588)4293729-2 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Corporate Governance (DE-588)4419850-4 gnd |
| subject_GND | (DE-588)4293729-2 (DE-588)4120509-1 (DE-588)4419850-4 (DE-588)4143413-4 |
| title | Comparative corporate governance of non-profit organizations |
| title_auth | Comparative corporate governance of non-profit organizations |
| title_exact_search | Comparative corporate governance of non-profit organizations |
| title_full | Comparative corporate governance of non-profit organizations ed. by Klaus J. Hopt and Thomas Von Hippel |
| title_fullStr | Comparative corporate governance of non-profit organizations ed. by Klaus J. Hopt and Thomas Von Hippel |
| title_full_unstemmed | Comparative corporate governance of non-profit organizations ed. by Klaus J. Hopt and Thomas Von Hippel |
| title_short | Comparative corporate governance of non-profit organizations |
| title_sort | comparative corporate governance of non profit organizations |
| topic | Nonprofit organizations / Management Corporate governance Nonprofit organizations / Law and legislation Recht Nonprofit organizations Law and legislation Nonprofit organizations Management Nonprofit-Organisation (DE-588)4293729-2 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Corporate Governance (DE-588)4419850-4 gnd |
| topic_facet | Nonprofit organizations / Management Corporate governance Nonprofit organizations / Law and legislation Recht Nonprofit organizations Law and legislation Nonprofit organizations Management Nonprofit-Organisation Internationaler Vergleich Corporate Governance Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020316681&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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