Table of contents
Introduction: theoretical and comparative perspectives on not-for-profit law Matthew Harding, Ann O'Connell and Miranda Stewart;
Part I.
Politics:
1. Philanthropy's function: a neo-classical reconsideration Rob Atkinson;
2. Archimedes, Aid/Watch, constitutional levers and where we now stand Matthew Turnour and Elizabeth Turnour;
3. Dilemmas in regulating electoral speech of non-profit organisations Nina J. Crimm and Laurence H. Winer;
Part II.
Charity:
4. Charity law: 'no magic in words'? G. E. Dal Pont;
5. The role of fiscal considerations in the judicial interpretation of charity Adam Parachin;
6. Charities Act 2011: dog's breakfast or dream come true? A case for further reform Hubert Picarda;
7. Convergence and divergence with the common law: the public benefit test and charities for indigenous peoples Fiona Martin;
8. The history and future of the definition of charity in Australia Joyce Chia;
Part III.
Taxation:
9. The tax treatment of charitable contributions in a personal income tax: lessons from theory and Canadian experience David G. Duff;
10. The boundaries of charity and tax Miranda Stewart;
11. Recent developments in charity taxation in the UK: the law gives and the law takes away Debra Morris;
12. Not-for-profit tax reform in Australia: opportunities and challenges Ann O'Connell and John Emerson;
Part IV.
Regulation:
13. The fault line of charity Jonathan Garton;
14. Three challenges in charity regulation: the case of England and Wales Christopher Decker and Matthew Harding;
15. Appealing the regulator: experience from the Charity Tribunal for England and Wales Alison McKenna;
16. Are we there yet? Myles McGregor-Lowndes.