Charity law and accumulation: maintaining an intergenerational balance
Much has been written in charity law on the type of benefits that charities can provide - charitable purposes - and towards whom such benefits must be directed - the public benefit question. Almost nothing has been written about when benefits must be provided. However, accumulation of assets by char...
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cambridge
Cambridge University Press
2021
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| Subjects: | |
| Online Access: | BSB01 UBG01 Volltext |
| Summary: | Much has been written in charity law on the type of benefits that charities can provide - charitable purposes - and towards whom such benefits must be directed - the public benefit question. Almost nothing has been written about when benefits must be provided. However, accumulation of assets by charities raises profound ethical, economic and social considerations that are highlighted by the present retreat of the welfare state and the impact of the Global Financial Crisis and COVID-19. This book analyses the issue through a normative, doctrinal and comparative analysis of the legal constraints upon accumulation by charities. It reveals that the legal restraints contain significant gaps in relation to the intergenerational distribution of benefits and to the balance of decision-making between generations. In particular, the book asserts that there is room for law reform to better identify and incorporate principles of intergenerational justice into the regulation of charities |
| Item Description: | Title from publisher's bibliographic system (viewed on 26 Jul 2021) The charity sector, its goals, and accumulation -- Legal restraints on accumulation applicable on creation -- Operational restraints on accumulation : controller duties -- Operational restraints on accumulation : alternative control mechanisms -- Operational restraints on accumulation : taxation -- Intergenerational justice and the intergenerational distribution of benefits -- Which generation decides the intergenerational distribution of benefits? -- Enhanced agency costs |
| Physical Description: | 1 Online-Ressource (xlii, 287 Seiten) |
| ISBN: | 9781108854283 |
| DOI: | 10.1017/9781108854283 |
Staff View
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| dewey-full | 344.03/17 |
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| dewey-ones | 344 - Labor, social, education & cultural law |
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| discipline | Rechtswissenschaft |
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| doi_str_mv | 10.1017/9781108854283 |
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| id | DE-604.BV047455983 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T18:04:49Z |
| indexdate | 2024-07-10T09:12:38Z |
| institution | BVB |
| isbn | 9781108854283 |
| language | English |
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| spelling | Murray, Ian 1970- (DE-588)1156214599 aut Charity law and accumulation maintaining an intergenerational balance Ian Murray, University of Western Australia Cambridge Cambridge University Press 2021 1 Online-Ressource (xlii, 287 Seiten) txt rdacontent c rdamedia cr rdacarrier Title from publisher's bibliographic system (viewed on 26 Jul 2021) The charity sector, its goals, and accumulation -- Legal restraints on accumulation applicable on creation -- Operational restraints on accumulation : controller duties -- Operational restraints on accumulation : alternative control mechanisms -- Operational restraints on accumulation : taxation -- Intergenerational justice and the intergenerational distribution of benefits -- Which generation decides the intergenerational distribution of benefits? -- Enhanced agency costs Much has been written in charity law on the type of benefits that charities can provide - charitable purposes - and towards whom such benefits must be directed - the public benefit question. Almost nothing has been written about when benefits must be provided. However, accumulation of assets by charities raises profound ethical, economic and social considerations that are highlighted by the present retreat of the welfare state and the impact of the Global Financial Crisis and COVID-19. This book analyses the issue through a normative, doctrinal and comparative analysis of the legal constraints upon accumulation by charities. It reveals that the legal restraints contain significant gaps in relation to the intergenerational distribution of benefits and to the balance of decision-making between generations. In particular, the book asserts that there is room for law reform to better identify and incorporate principles of intergenerational justice into the regulation of charities Charity laws and legislation Asset allocation Nonprofit organizations / Taxation / Law and legislation Charitable uses, trusts, and foundations / Taxation / Law and legislation Charities Erscheint auch als Druck-Ausgabe 978-1-108-49059-7 https://doi.org/10.1017/9781108854283 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Murray, Ian 1970- Charity law and accumulation maintaining an intergenerational balance Charity laws and legislation Asset allocation Nonprofit organizations / Taxation / Law and legislation Charitable uses, trusts, and foundations / Taxation / Law and legislation Charities |
| title | Charity law and accumulation maintaining an intergenerational balance |
| title_auth | Charity law and accumulation maintaining an intergenerational balance |
| title_exact_search | Charity law and accumulation maintaining an intergenerational balance |
| title_exact_search_txtP | Charity law and accumulation maintaining an intergenerational balance |
| title_full | Charity law and accumulation maintaining an intergenerational balance Ian Murray, University of Western Australia |
| title_fullStr | Charity law and accumulation maintaining an intergenerational balance Ian Murray, University of Western Australia |
| title_full_unstemmed | Charity law and accumulation maintaining an intergenerational balance Ian Murray, University of Western Australia |
| title_short | Charity law and accumulation |
| title_sort | charity law and accumulation maintaining an intergenerational balance |
| title_sub | maintaining an intergenerational balance |
| topic | Charity laws and legislation Asset allocation Nonprofit organizations / Taxation / Law and legislation Charitable uses, trusts, and foundations / Taxation / Law and legislation Charities |
| topic_facet | Charity laws and legislation Asset allocation Nonprofit organizations / Taxation / Law and legislation Charitable uses, trusts, and foundations / Taxation / Law and legislation Charities |
| url | https://doi.org/10.1017/9781108854283 |
| work_keys_str_mv | AT murrayian charitylawandaccumulationmaintaininganintergenerationalbalance |