The International Journal
of Not-for-Profit Law

Volume 1, Issue 2, December 1998

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

Table of Contents

Letter from the Editor


Registration of Associations in Central and Eastern Europe and the Newly Indpendent States: A Survey
Rachel L. Holmes

The Case for Intermediate Sanctions
Milton Cerny

Voluntary Organizations in Europe: The European Convention on Human Rights
Erik Denters and Wino J.M. van Veen

Improving Civil Society in Hungary
Daniel Csanády

El Proyecto de Ley N. 4690/98 (Developing State - NGO Relations in Brazil)
Anna Cynthia Oliveira

NGO Legislation in Georgia
Vasha Salamadze


The Non-Profit Handbook (1997-1998 National Edition)
Reviewed by Karla Simon

Handbuch Stiftungen
Edited by Bertelsmann Stiftung

Case Notes

Trustees of Sahebzadi Oalia Kulsum Trust v Controller of Estate Duty [1998] 233 ITR 434

Revenue Commissioners v Sisters of Charity of the Incarnate Word

Gaudiya Mission v. Kamalaksha DAS Brahmachary

Country Reports

Asia Pacific:
Regional | Australia | China | India | Japan | Mongolia | Nepal | New Zealand | the Philippines | Thailand | Vietnam

Central and Eastern Europe:
Regional | Albania | Bosnia-Herzogovina | Bulgaria | Croatia | Czech Republic | Hungary | Latvia | Lithuania | Macedonia | Poland | Slovakia | Slovenia | Yugoslavia

Latin America and the Caribbean:
Argentina | Brazil | Ecuador | Puerto Rico | Venezuela

Middle East and North Africa:
Regional | Egypt | Jordan | Morocco

Newly Independent States:
Regional | Armenia | Azerbaijan | Belarus | Georgia | Kazakhstan | Kyrgyzstan | Moldova | Russia | Tajikistan | Turkmenistan | Ukraine | Uzbekistan

North America:
Canada | Mexico | the United States

Sub-Saharan Africa:
Regional | Ethiopia | Mauritius | South Africa

Western Europe:
Regional | England and United Kingdom | Finland | France | Germany | Republic of Ireland | Netherlands | Northern Ireland | Sweden | Turkey

International Developments:
UNESCO | Loccum Conference | Birmingham Conference

Self-Regulation Initiatives

United States - Overview of the Bishop Estate Controversy

United States - Maryland Association of Nonprofits Adopts "The Standards of Excellence"

International Grantmaking

Options for Increasing U.S. Support for Chinese Nonprofit Organizations
Robert A. Boisture

Grantmaking by Private Foundations in the International Arena
Thomas Chomicz

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Editorial Board

Subscription Information

Previous Issues

ICNL Homepage

Country Reports: Sub-Saharan Africa


Conferences are being organized to discuss the World Bank Handbook on Good Practices for Laws Relating to Nongovernmental Organizations in Africa in June or July 1999. Advance preparations are now underway under the direction of Edward A. Adiin Yaansah of Ghana and Solomon Bekele of Ethiopia. The two lawyers are presently analyzing the existing information available in the ICNL documentation center about legislation in the various African countries. They are also preparing a new template for the acquisition of additional information in advance of the conferences. Persons who are interested in serving as country reporters for the conferences should contact Solomon Bekele at ICNL.


The full text of the new Code of Conduct for NGOs in Ethiopia is availbale in the ICNL documentation center.


Tax Legislation

On 3 June 1998 the Parliament adopted a new law to repeal Sales Tax and replace it with a new Value Added Tax (VAT) with effect from 7 September 1998. Exemptions from VAT are available for certain nonprofit institutions including benevolent or charitable institutions affiliated with the Mauritius Council of Social Services, some religious bodies approved by the Minister of Finance, and the Mauritius Red Cross. Also exempt are certain activities in which nonprofits engage, including the supply of medical goods and services, education and training services and materials (Value Added Tax Act No. 2 of 1998).

South Africa

Tax Legislation

The 1998 tax changes include an amendment to the exemption from tax of the receipts and accruals of all religious, charitable and educational institutions of a public character, whether or not supported wholly or partly by grants from public revenue. The exemption is now limited to the receipts and accruals of any such institution which carries on religious, charitable and educational activities in South Africa. Under the previous wording of the exemption, the receipts and accruals of foreign institutions that carry on such activities outside South Africa were exempt from income tax, regardless of the type of activity carried on in South Africa (Section 10(1)(f) Income Tax Act).

Proposed Tax Legislation

The long-awaited report of the Katz Commission has once again been delayed, but it is expected that it will be available for analysis in the next issue of IJNL.


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ISSN: 1556-5157