The International Journal
of Not-for-Profit Law

Volume 2, Issue 3, March 2000

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

Table of Contents

Letter from the Editor


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


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:

Country Reports

Asia Pacific:
| 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:
| Mexico |
the United States

South Asia:

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


General | Brazil | Kenya | Russia

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Editorial Board

Subscription Information

Previous Issues

ICNL Homepage

Community Philanthrophy

There are recent developments in the field of community philanthropy that deserve the attention of IJNL’s readers. As the community foundation movement has developed in recent years, the legal structure of such foundations has been of interest to their organizers. Recent new publications, initiatives, and web sites help to provide access to information about the legal and governance aspects of community foundations.  

For more information on Community Philanthropy, please refer to the Vietnam Country Report in this issue of IJNL.

Community Philanthropy Initiative of the European Foundation Centre

The Community Philanthropy Bulletin is published on a monthly basis by the
Community Philanthropy Initiative (CPI) of the European Foundation Centre
(EFC). CPI staff Suzanne Feurt and Silvia Piperno Beer can be reached at the EFC, 51 rue de la Concorde, B-1050 Brussels, Belgium, Tel: +32.2.512.89.38 ; Fax: +32.2.512.32.65. Send an e-mail to to become a member of the CPI listserve.

Recent issues of the CPI Bulletin have included discussions of the legal situation facing community foundations in Poland and the proposed tax law changes in the United Kingdom, which will make it easier to make donations to community foundations.  

Transatlantic Community Foundation Network

The Charles Stewart Mott Foundation and the Bertelsmann Stiftung have begun a new initiative called the “Transatlantic Community Foundation Network,” whose first meeting was held in Dresden Germany March 12-14. The meeting was attended by 34 community foundations from 11 countries on both sides of the Atlantic. For further information about the meeting, see  

New website

The Bertelsmann Foundation has established a web site in the German language where discussions about community foundations and the new Transatlantic Community Foundation Network can take place. The site contains a good deal of information about the community foundation in Germany and its structure and governance, and links are available to the governing documents of various community foundations in the Network. A moderated discussion is available, where participants can interact on such topics as the make-up of the governing bodies of a community foundation (specifically whether the mayor should be involved). Further information can be obtained by going directly to the site.  


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