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Government : charity boundaries

O'Halloran, Kerry (2010) Government : charity boundaries. In McGregor-Lowndes, Myles & O'Halloran, Kerry (Eds.) Modernising charity law : recent developments and future directions. Edward Elgar Publishing, Cheltenham, United Kingdom, pp. 164-186.

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    Abstract

    The Preamble1 was the initial legislative statement of matters construed by government to constitute charitable purposes in a common law context. It provided an outline of what was to become the core agenda for government’s relationship with charity. The resulting implied partnership, as viewed by government, endured for four centuries and in many different cultural contexts across the common law world. During that period, judicial mediation on the balance to be struck between government interest in acquiring value for granting tax exempt privileges and the right of individuals to freely dispose of property in accordance with their particular altruistic wishes steadily broadened the range of purposes deemed to be charitable, the vagaries of donor choice often prevailing over government interest in acquiring value for tax exemption.

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    ID Code: 39156
    Item Type: Book Chapter
    Keywords: government-charity relationship, regulatory control, charitable purpose, public benefit
    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 11:37
    Last Modified: 25 Sep 2013 22:40

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