Table of Contents
Europe
A Comparative Overview of Public Benefit Status in Europe
David Moore, Katerina Hadzi-Miceva, and Nilda Bullain
Defining "Charity" and "Charitable Purposes" in the United Kingdom
Nuzhat Malik
Financial Reporting in European NPOs: Is Now the Time for a Common Framework?
Claudio Traviglini
Why Is the European Foundation Statute Needed?
Gerry Salole
Article
The Development of NGO Support Organizations: The Early Years of the Australian Council for Overseas Aid
Patrick Kilby
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Letter from the Editor
This issue of the International Journal of Not-for-Profit Law features a special section on Europe. First, David Moore, Katerina Hadzi-Miceva, and Nilda Bullain analyze and compare public benefit status in various European countries. Next, Nuzhat Malik discusses the evolution and current state of the United Kingdom's legal definitions of "charity" and "charitable purposes." Alison Dunn considers NGO law in the United Kingdom from another angle, by assessing the restrictions on political activities imposed by the Charity Commission for England and Wales. Claudio Travaglini finds common ground in financial reporting requirements in the United Kingdom, Spain, and Italy and speculates on the possibility of a common framework across the European Community. Finally, Gerry Salole explains the importance and ideal operation of a European Foundation Statute.
We also feature an article by Patrick Kilby on organizations that provide support to NGOs, in particular the Australian Council for Overseas Aid.
For this wide range of perspectives on civil society, we are, as always, grateful to our authors.
Stephen Bates
Editor
International Journal of Not-for-Profit Law
sbates@icnl.org