Table of Contents
Articles
Introduction: "Codes of Conduct for Partnership in Governance: Texts and Commentaries"
By Tatsuro Kunugi and Martha Schweitz
On the Establishment of Social Organizations Under Chinese Law
By Ge Yunsong
Australia's Nonprofit Taxation Reforms
By Myles McGregor-Lowndes
Reviews
Codes of Conduct for Partnerships in Governance: Text and Comments
Edited by Tatsuro Kunugi and Martha Schweitz
Reviewed by Catherine Shea
Case Notes
Central and Eastern Europe: Croatia | Poland | Serbia
Middle East and North Africa: Egypt
Newly Independent States: Azerbaijan
North America:
the United States
South Asia:
India
Country Reports
Asia Pacific:
Australia | East Timor |
New Zealand | the Philippines | Vietnam
Central and Eastern Europe: Regional | Kosovo | Romania
Latin America:
Regional | Belize | Brazil | Venezuela
Newly Independent States:
Russia | Ukraine
Middles East and North Africa: Sudan
North America:
Canada | Mexico |
the United States
South Asia:
India
Sub-Saharan Africa:
Cameroon | Kenya |
Sierra Leone | South Africa | Tanzania | Zimbabwe
Western Europe:
France | Germany |
the United Kingdom
Self Governance
Law and Governance-- A Lesson in Limits
By Leon Irish and Karla Simon
Trends in Self-Regulation and Transparency of Nonprofits in the U.S.
By Robert O. Bothwell
The Role of Governing Boards in Fostering Accountability
By Crispin Gregoire
Financial Implications Affecting Nonprofit Nongovernmental Organizations Today
By Michael A. Freedman
International Grantmaking
Grantmaking by U.S. Foundations in Canada: A Canadian Lawyer Provides a Plain Language Primer
By Blake Bromley
Community Philanthropy
Community Philanthropy Initiative of the European Foundation Centre
Transatlantic Community Foundation Network
New Website Buergerstiftung.de
Partnerships
General | Brazil | Kenya | Russia
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Case Notes: South Asia
CIT v 21st Society of Immaculate Conception [2000] 241 ITR 193
This case concerned a charitable order of nuns who had taken vows of poverty. The nuns donated to the charity all the income they received for services rendered as teachers in a school which was part funded by the state, and the charity incurred expenses on the bare minimal needs of the nuns. The tax authorities sought to deny the charity income tax exemption on the grounds that it had provided benefits to the nuns. The Madras High Court held that the substance of the arrangement was that the expenses incurred for the benefit of the nuns were funded out of their own donations of their salaries rather than out of other funds received by the charity, and that there were therefore no grounds for denying the tax exemption.