The International Journal
of Not-for-Profit Law

Volume 1, Issue 3, March 1999

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

Table of Contents


Creative Uses of Program Related Investments
Milt Cerney

Redes y Redes de Redes
Miguel Angel Itriago Machado and Antonio L. Itriago Machado

The Katz Report - Finally a Reality

Recent Experiences with Re-Registering Foundations in the Czech Republic
Lenka Deverová and Petr Pajas

Canadian Developments
Arthur Drache

Creating an Enabling Environment for Private Philanthropy: the Role of Charity Law in Northern Ireland
Kerry O'Halloran

Establishing New Interactive Forms of Collaboration Between Non-Profit Organizations and Enterprises.- Competitive vs. Collaborative Relationships
Maria Beatriz Parodi Luna

Reflexionando sobre Consolidación de Organizaciones Cúpula de la Sociedad Civil en Venezuela
Charo Méndez


Studies of – and prospects for the revision of the tax laws governing non profit organizations 
By Fondazione Italiano per il Voluntario

Protecting Human Rights Defenders - Analysis of the newly adopted Declaration on Human Rights Defenders
By the Lawyers Committee for Human Rights

Las Asociaciones Civiles en el Derecho Venezolano (Qué son y cómo funcionan)
By Miguel Angel Itriago and Antonio L. Itriago
Reviewed by Caroline L. Newman

Philanthropy and Law in Asia
Edited by Thomas Silk

Case Notes

CIT v Sri Gujarathi Mandal | CIT v Nagi Reddi Charity

Association Eglise de Scientologie
| Albert & others v Association club du chien-guide d'aveugles d'Ile de France

United Kingdom:
Varsani v Jesan | Singh v Bhasin | The Zoological Society of London v Customs & Excise / Dean & Canons of Windsor v Customs & Excise | National Trust v Hoare

United States:
United Cancer Council v Commissioner | In Re Bishop Estate

Country Reports

Asia Pacific:
Regional | Australia | China | New Zealand | Papua New Guinea | the Philippines | Singapore | Vietnam

Central and Eastern Europe:
Albania | Bulgaria | Croatia | Czech Republic | Hungary | Latvia | Lithuania | Macedonia | Romania | Slovakia

Latin America and the Caribbean:
Brazil | Columbia | Falkland Islands/ Malvinas | Peru | Venezuela

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

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

North America:
Canada | the United States

Sub-Saharan Africa:
Cameroon | Ethiopia | Ghana | South Africa

Western Europe:
Regional | Belgium | France | Germany | Republic of Ireland | Italy | Malta | Sweden | Switzerland | the United Kingdom

Self-Regulation Initiatives

Code of Conduct for NGOs In Ethiopia- A Review Article
Eddie Adiin Yaansah

International Grantmaking

What’s Behind the Foreign Public Charity Equivalence Affidavit?
Betsy Buchalter Adler and Ingrid Mittermaier

International Developments

International Fiscal Association Congress 1999

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Editorial Board

Subscription Information

Previous Issues

ICNL Homepage

Country Reports: Latin America and the Caribbean


The draft law on Civil Society Organizations of Public Character was passed into law n° 9790 on March 23rd.  It had been initiated by the government. This new law gives an official recognition to social services organizations and establishes partnerships between the government and civil society organizations.

In a comment to the draft, Anna Cynthia Oliveira points out the innovative aspects of the law:

She also points out that some decrees will have to be adopted in order to implement this law:


Law 488 introduces major changes to the tax system with effect from 24 December 1998. The amendments include a new relief for donations to nonprofit organisations dedicated to the defence, promotion and protection of human rights and justice. Donors to such organisations can deduct for income tax purposes up to 125% of the value of the donation. (Law 488 article 37, amending article 126-2 of the Colombia Tax Code)

Falkland Islands/ Malvinas

The income tax law has been amended to provide income tax relief for charitable donations. The amended law provides that, with effect from 1 January 1998, a person will be entitled to an allowable deduction for a cash donation of £50 or more to a charity registered under the UK Charities Act 1960 as it applies to the Falkland Islands or to a charity that is not required to be so registered and is included in a list of charities prepared by the Attorney General, approved by the Governor of the Falkland Islands and published in the Gazette. (Taxes Ordinance 1997, Sections 57A & 57B, as amended by the Taxes (Amendment) Ordinance 1998)




Also Available in this issue:

Redes y Redes de Redes by Miguel Angel Itriago Machado Antonio L. Itriago Machado

Reflexionando sobre Consolidación de Organizaciones Cúpula de la Sociedad Civil en Venezuela by Charo Méndez

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