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

Letter from the Editor

Welcome to the second issue of IJNL! We are sorry that it has come a bit late, but we moved offices in December, which naturally occasioned a delay. Our new office address is 733 15th Street, NW, Suite 420, Washington, DC 20005, USA. Telephone, fax, and email remain the same.

We are delighted to announce that we are making a few changes and introducing a number of new features to IJNL–

In addition, we would like to introduce you to our Editorial Board, which is made up of many interesting scholars and practitioners from all over the world. As you can see from the Masthead, we have Regional Coordinating Editors, who are responsible for seeking articles and stories from various contributors. If you have something of interest that you would like to publish in the Journal, please email us at, and we will send you the email address of the coordinating editor for your region.

In the next issue we will be adding a "Letters to the Editors" feature, where you will have the opportunity to express your views on any issue relating to laws affecting NGOs. We invite you to submit letters commenting on articles or stories in the Journal or point of view columns.

Please be sure to email us with any questions or comments that you may have. As we said in our welcome letter in the last issue, our aim is to make the Journal a valuable resource for its readers. We can only do that if you give us feedback about your needs and wishes. We look forward to hearing from you!

Best regards,

Lee Irish (
Karla Simon (


ICNL is an international organization whose mission is to facilitate and support the development of civil society and the freedom of association on a global basis. ICNL, in cooperation with other international, national, and local organizations, provides technical assistance for the creation and improvement of laws and regulatory systems that permit, encourage, and
regulate the NGO sector in countries around the world. ICNL maintains a documentation center for laws, regulations, self-regulatory materials, and other relevant documents, it provides relevant training and education, and it conducts research relevant to strengthening and improving laws for NGOs.

Funding for the establishment of IJNL has been generously provided by grants from the Charles Stewart Mott Foundation and the Rockefeller Brothers Fund.  Report-writing for several of the reports in the Journal has been supported by the United States Agency for International Development (USAID) and the World Bank.


The country reports, articles, and other items in the Journal have been prepared and reviewed with care. They have been contributed by many people. Although every effort has been made to assure that the information is correct, there can be no assurance that every item is accurate. No item in the Journal should be relied upon for legal purposes. Any person needing legal assistance should consult a lawyer licensed to practice in the relevant jurisdiction. If anyone discovers errors in the Journal, please let us know.


Copyright 2008 The International Center for Not-for-Profit Law (ICNL)
ISSN: 1556-5157