Table of Contents

ARTICLES

• Property Tax Exemption and Municipal Revenue: Philadelphia’s Efforts to Solicit Payments-in
  Lieu-of-Taxes from Charitable Nonprofit Organizations
                  By Pamela J. Leland, PhD

• Nonprofit Umbrella Organisations in a Contracting Regime:
  A Comparative Review of Australian, British and American Literature and Experiences
                 By Rose Melville

• The Regulation of Charities in Scotland
              By S.R. Moody

• The Heart of Europe -- Government Seeks a New Role In the Emerging Civil Society
                      By Milton Cerny

• International Fiscal Association Congress 1999
                 By Professor Ole Gjems-Onstad
  

COUNTRY REPORTS: LAW

• ASIA PACIFIC:  Region ; Australia ; China

• CENTRAL AND EASTERN EUROPE : Region ; Albania ; Bulgaria ; Macedonia ; Romania ; Yugoslavia 

• LATIN AMERICA:   Brazil ; Colombia ; Venezuela

• NEWLY INDPENDENT STATES / CENTRAL ASIA : Region ; Belarus ; Kyrgyzstan ; Moldova ; Russia ; Tajikistan ; Ukraine ; Uzbekistan

• NORTH AFRICA / MIDDLE EAST :  Region ; Egypt

• NORTH AMERICA : United States

• SUB SAHARAN AFRICA : SPECIAL: Income Tax Issues for Anglophone Africa

• WESTERN EUROPE:  Region ; Belgium ;   Italy ; United Kingdom

COUNTRY REPORTS: SELF-REGULATION INITIATIVES

• Colombia's New Code of Ethics for NGO's

CASE NOTES

• UNITED STATES: In Re Bishop Estate
  

LEGAL ASPECTS OF INTERNATIONAL GRANTMAKING

• CCI: Can Companies Afford to be Without an Exit Strategy?
  By Delwin Roy

PRACTICE NOTE

• New Tax Regulations for Certain Tax-Exempt Organizations
  By Cathy Shea

• The Process of NGO Law Reform in Central and Eastern Europe and the Newly Independent States
  By Doug Rutzen