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

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ICNL Homepage

Country Reports: Middle East and North Africa


A meeting will be held in Amman, Jordan to discuss legal developments affecting NGOs in the region. It is expected to take place in late June and to be sponsored by the Friedrich Neumann Stiftung and the World Bank. For further information about this meeting, please contact Shaha Riza at the World Bank,


The draft law that would revise the current Law No. 32 is being further refined and will be available shortly in English as well as Arabic. The new draft makes three important changes:

  1. NGOs may simply announce their existence (similar to the French law, which permits an "association déclarée"); if the government wishes to object to the registration of an NGO, it bears the burden of going to court to prevent it;
  2. NGOs may work in any field, including human rights; and
  3. The government has a right to dissolve NGOs only for reasons that are stated in the law; seven reasons are stated, including the acceptance of foreign funds without permission of the Ministry of Social Affairs.

NGOs remain concerned about this last issue, and the working group of MOSA officials and NGOs is considering their objections. For further information about the process that has been adopted for consideration of this draft, please see the report in Issue 1, Vol. 1, IJNL (September 1998).

For additional information, please contact Dr. Amani Kandil, Executive Director, Arab Network for NGOs (Shabaka), (2 02) 341 8011 (tel) or 341 8013 (fax), Negad Al-Borai, Executive Director, Group for Democratic Development,


The Kuwaiti Foundation for the Advancement of Science (KFAS) was formed in 1976 by Kuwaiti businesses to support scientific progress. All shareholding companies in Kuwait are required to make an annual contribution of 5% of net profits; many companies include this requirement in their articles of association. The compulsory contribution to the KFAS from Kuwaiti shareholding companies has now been reduced to 2%. (Middle East Economic Digest, 15 January 1999)


A working group comprised of NGOs and government officials has begun to draft new legislation for NGOs in Morocco. The General Secretary of the Ministry of Justice. Ahmad Gazali, is participating in the group and other high government officials, including the king’s legal counsel, are interested in this effort. ICNL is making available recent legislation and draft legislation from France as well as other Francophone countries in Africa to assist this effort. For further information, please contact Ferid Belhaq of the World Bank,

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