The International Journal
of Not-for-Profit Law

Volume 2, Issue 2, December 1999

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

Table of Contents

Letter from the Editor


Should the Rules Governing Foundations be Placed in a Civil Code?
By Ulrich Drobnig

Strategic Options for Building the Chinese NGO Sector in an Open World
By Li-Qing Zhao

The Regulation by Public Bodies of Charities in Scotland and Northern Ireland
By Dr. Christine R. Barker and Dr. Kerry J. O’Halloran

Legislation for Non-Profit Organizations in the Republic of Moldova [Russian]
By Ilya Trombytsky

Endowments of Foundations Receive Contributions from the State Privatization Fund of the Czech Republic
By Petr Pajas

A Canadian Charity Tribunal: A Proposal for Implementation
By Arthur B.C. Drache, Q.C. with W. Laird Hunter

Case Notes

Asia Pacific:
the Philippines

European Court Cases:
European Court of Human Rights (Turkey)
| European Court of Justice (Belgium)

Newly Independent States: Belarus

South Asia:

Western Europe:

Country Reports

Asia Pacific:
| China | Japan | Korea | New Zealand | the Philippines | Taiwan | Vietnam

Central and Eastern Europe: Regional | Bosnia and Herzegovina | Croatia | Czech Republic | Kosovo | Montenegro | Slovakia

Latin America:
| Chile | Colombia | Uruguay | Venezuela

Middle East and North Africa: Iran | Israel | Palestine

Newly Independent States: Azerbaijan | Belarus | Kazakhstan | Moldova | Turkmenistan | Ukraine | Uzbekistan

North America:
Canada/ the United States

South Asia:

Sub-Saharan Africa:
| South Africa

Western Europe:
France | Germany | the Netherlands | Portugal | Turkey | the United Kingdom

International Developments

Recognition and Protection of NGOs in International Law
By Frits Hondius

NGOs for Transparency and Against Corruption
By The Europhil Trust

International Grantmaking

Grantmaking and Embargoed Countries: An Overview Using Kosovo as a Case Study
By Timothy S. Burgett and Timothy R. Lyman

Dissolution Dos and Don'ts
By Karla W. Simon

- - - - - - - - - -

Editorial Board

Subscription Information

Previous Issues

ICNL Homepage

Case Notes: Western Europe


Case 98042 - Mr. John Burns of The Sunday Times Newspaper and the Office of the Revenue Commissioners

A recent case on the freedom of information concerned the right to obtain the names of organizations in Ireland that had been granted tax exemption on the basis of their charitable status. The tax authority initially refused the request by a journalist on the grounds that the information had been supplied to it in confidence. Subsequently, following negotiations with the Office of the Information Commissioner, the tax authority agreed to release the names of all those charities that did not object. The Commissioner then reviewed the cases of the 127 charities that had refused to consent unconditionally to the release of the information. On 8 July 1999 the Commissioner annulled the decision of the tax authority and directed that the names of all but one of the charities that had refused consent should be disclosed.

In the case of the single charity whose name was ordered to be withheld from disclosure, the Commissioner found that the public interest in the disclosure of the name of the charity did not outweigh the public interest in ensuring that the charity can meet its objectives. Therefore the Commissioner accepted that the one of the statutory grounds (section 27 (1) (c) of the Freedom of Information Act 1997) for refusing to disclose information was satisfied, namely that disclosure could prejudice the conduct or outcome of contractual or other negotiations of the charity concerned.

In the other cases the Commissioner found that the disclosure of the names of the charities did not involve the disclosure of any other information that was not publicly available, and that such disclosure would not prejudice the enforcement or administration of the tax law.


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