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The International Journal
of Not-for-Profit Law

Volume 13, Issues 1-2, April 2011

A publication of the International Center for Not-for-Profit Law

Table of Contents

Letter from the Editor

Global Philanthropy

Legal Framework for Global Philanthropy: Barriers and Opportunities
David Moore and Douglas Rutzen
International Center for Not-for-Profit Law


Legal Framework of NGOs in Cambodia
Ke Bunthoeurn

Case Note: AID/WATCH Inc. v. Commissioner of Taxation
Myles McGregor-Lowndes

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Editorial Board

Letter from the Editor

This issue of the International Journal of Not-for-Profit Law leads off with a comprehensive overview of the legal framework for global philanthropy. The report was commissioned by the Council on Foundations as a contribution to Global Philanthropy Leadership Initiative, a joint project of the Council on Foundations, the European Foundation Centre, and the Worldwide Initiative for Grantmaker Support. Prepared by David Moore and Douglas Rutzen of the International Center for Not-for-Profit Law, the report finds that although cross-border giving has reached impressive levels, restrictive laws have prevented it from achieving its full potential. The report examines laws in both donor countries and recipient countries that have constrained cross-border giving, featuring examples from the United States, Europe, and elsewhere. It proposes a wide array of options designed to reduce barriers to cross-border philanthropy, and considers the challenges they may face.

The issue also features a timely look at the laws governing NGOs in Cambodia, by Ke Bunthoeurn. The author summarizes and analyzes the pertinent rules and sets forth potential reforms that would bring Cambodian NGO law into line with the country's constitution as well as applicable international agreements. This analysis is presented at a moment in which controversial and restrictive legislation has been proposed by the Government of Cambodia, with only belated and so far largely disregarded consultation with civil society organizations, and without consideration of key recommendations in Mr. Bunthoeurn's thoughtful article.

Finally, Myles McGregor-Lowndes provides an update on an important Australian case. In AID/Watch Inc. v. Commissioner of Taxation, the High Court concluded that seeking to promote public debate qualifies as a charitable purpose.

We appreciate our authors' willingness to share their insights on current issues affecting freedom of association and civil society.

Stephen Bates
International Journal of Not-for-Profit Law


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ISSN: 1556-5157