Modernising Charity Law

Modernising Charity Law

Recent Developments and Future Directions

Edited by Myles McGregor-Lowndes and Kerry O’Halloran

In recent years the pressure for charity law reform has swept across the common law jurisdictions with differing results. Modernising Charity Law examines how the UK jurisdictions have enacted significant statutory reforms after many years of debate, whilst the federations of Canada and Australia seem merely to have intentions of reform. New Zealand and Singapore have begun their own reform journeys. This highly insightful book brings together perspectives from academics, regulators and practitioners from across the common law jurisdictions. The expert contributors consider the array of reforms to charity law and assess their relative successes. Particular attention is given to the controversial issues of expanded heads of charity, public benefit, religion, competition with business, government participation and regulation. The book concludes by challenging the very notion of charity as a foundation for societies which, faced by an array of global threats and the rising tide of human rights, must now also embrace the expanding notions of social capital, social entrepreneurism and civil society

Table of cases

Edited by Myles McGregor-Lowndes and Kerry O’Halloran

Subjects: law - academic, comparative law

Extract

Aid/Watch Incorporated v Commissioner of Taxation [2008] AATA 652 94 Airspace Investments Ltd v M Moore, Inspector of Taxes [1994] 2 ILRM 151 (HC) 158 Alberta Institute on Mental Retardation v Canada [1987] 3 FC 286 44 Anglo-Swedish Society v Inland Revenue Commissioner (1931) 47 TLR 295 73 Armstrong v Reeves (1890) 25 LR Ir 325 (Ch D) 98 Association of Franciscan Order of Friars Minor v City of Kew [1967] VR 732 204 Astor , Re [1952] Ch 534 87 Attorney General v Bushby (1857) 24 Beav 299 186 Attorney General v Ironmongers’ Company (1834) 2 My & K 576 227 Avenon’s Charity, Re [1913] 2 Ch 261 227 AYSA Amateur Youth Soccer Association v Canada (Revenue Agency) 2007 SCC 42 29, 255 Baptist Union of Ireland (Northern) Corporation Ltd v Commissioners of Inland Revenue 26 Tax Cas 335 258 Barber, Re [1887] LR 34 Ch D 77 226 Barrington’s Hospital v Commissioner of Valuation [1957] IR 299 (SC) 158 Bob Jones University v United States 461 US 574 (1983) 254 Bonar Law Memorial Trust v Commissioners of Inland Revenue (1933) 49 TLR 220 99 Bowman v Secular Society Ltd [1917] AC 406 (HL) 99 Brighton College v Marriott [1926] AC 192 (HL) 123 Brodie v Singleton Shire Council (2001) 206 CLR 512 98 Bryant Trust Board v Hamilton City Council [1997] 3 NZLR 343 158 Central Bayside Division of General Practice Ltd v Commissioner of State Revenue (2006) 228 CLR 168 (HCA) 40, 47, 186, 255, 259, 261 Chappell v...