Research Handbook on Not-For-Profit Law
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Research Handbook on Not-For-Profit Law

Edited by Matthew Harding

This Research Handbook provides a comprehensive overview of scholarship on not-for-profit law. The chapters, written by world leading experts, explore key ideas and debates in relation to: theories of the not-for-profit sector, the composition and scope of that sector, not-for-profit organisations and the constitution, the legal conception of charity, the tax treatment of not-for-profit organisations and the regulation of not-for-profits. The book serves to represent not-for-profit law as a field of academic inquiry, and to point the way to future research in that field.
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Chapter 24: Redefining the measure of success: a historical and comparative look at charity regulation

Oonagh B Breen

Abstract

This chapter surveys not-for-profit regulation over the past ten or so years in a number of jurisdictions. It presents revealing data comparing different regulators in relation to annual budget, staff numbers, numbers of charities dealt with, and so forth. It also describes the different pressures and priorities of regulators around the world. The chapter emphasizes points of difference between not-for-profit regulators, but concludes by emphasizing the common goals to which all such regulators ought to aspire: an accurate and accessible register; data collection and presentation that is appropriate given the diversity of the sector and the public interest in information relating to it; and policies, processes and practices in relation to compliance that are efficient, effective and aligned with public policy goals.

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