Charity law reforms : overview of progress since 2001

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.

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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.

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ID Code: 39155
Item Type: Book Chapter
Refereed: No
Keywords: charity law reform, United Kingdom, Singapore, New Zealand, Canada, Australia
ISBN: 9787849802505
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Accounting Auditing and Accountability not elsewhere classified (150199)
Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100) > Law and Society (180119)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2010 Edward Elgar Publishing.
Deposited On: 13 Dec 2010 01:43
Last Modified: 25 Sep 2013 12:40

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