This chapter first provides an overview of the idea of the not-for-profit sector, including the central organizing idea of the ‘non-distribution constraint’. It then introduces us to the not-for-profit sector today in four jurisdictions: the USA, the UK, Japan and China. In the former two jurisdictions, with their neo-liberal politics, the non-distribution constraint has come under increasing pressure, generating challenges in continuing to demarcate a not-for-profit sector. In the latter two jurisdictions, the identity of the sector has been challenged in different ways, due to heavy state involvement in the delivery of goods and services with which the sector is traditionally associated.
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