Charity law reforms : overview of progress since 2001


Autoria(s): O'Halloran, Kerry; Wyatt, Bob; Hunter, Laird; Gousmett, Michael; McGregor-Lowndes, Myles
Contribuinte(s)

McGregor-Lowndes, Myles

O'Halloran, Kerry

Data(s)

2010

Resumo

In the UK, Singapore, Canada, New Zealand and Australia, as in many other jurisdictions, charity law is rooted in the common law and anchored on the Statute of Charitable Uses 1601. The Pemsel classification of charitable purposes was uniformly accepted, and together with a shared and growing pool of judicial precedents, aided by the ‘spirit and intendment’ rule, has subsequently allowed the law to develop along much the same lines. In recent years, all the above jurisdictions have embarked on law reform processes designed to strengthen regulatory processes and to statutorily define and encode common law concepts. The reform outcomes are now to be found in a batch of national charity statutes which reflect interesting differences in the extent to which their respective governments have been prepared to balance the modernising of charitable purposes and other common law concepts alongside the customary concern to tighten the regulatory framework.

Formato

application/pdf

Identificador

http://eprints.qut.edu.au/39155/

Publicador

Edward Elgar Publishing

Relação

http://eprints.qut.edu.au/39155/1/c39155.pdf

http://www.e-elgar.com/Bookentry_contents.lasso?id=14002

O'Halloran, Kerry, Wyatt, Bob, Hunter, Laird, Gousmett, Michael, & McGregor-Lowndes, Myles (2010) Charity law reforms : overview of progress since 2001. In McGregor-Lowndes, Myles & O'Halloran, Kerry (Eds.) Modernising charity law : recent developments and future directions. Edward Elgar Publishing, Cheltenham, United Kingdom, pp. 13-47.

Direitos

Copyright 2010 Edward Elgar Publishing.

Fonte

Australian Centre for Philanthropy and Nonprofit Studies; QUT Business School; School of Accountancy

Palavras-Chave #150199 Accounting Auditing and Accountability not elsewhere classified #180119 Law and Society #charity law reform #United Kingdom #Singapore #New Zealand #Canada #Australia
Tipo

Book Chapter