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

Country Reports: Middle East and North Africa


Relief Workers Evacuated From Southern Sudan As Rebel Imposed Deadline Passes

Approximately 160 staff members of 11 NGOs providing humanitarian assistance to southern Sudan left the area as the March 1 deadline imposed by the Sudan People’s Liberation Movement (SPLM) for organizations to sign a comprehensive “Memorandum of Understanding” (MOU) passed. The workers were part of Operation Lifeline Sudan, an operation in which about 35 groups participate. The total number of workers involved is approximately 500. Operation Lifeline Sudan is based in the Kenyan town of Lokichio, is one of the longest running and largest aid efforts in the world.

The Sudan People’s Liberation Army (SPLA) has been fighting the Islamic Khartoum government for autonomy of the mainly Christian and animist south over the last 17 years. It is estimated that more than 1.5 million have died in the conflict to date.

The MOU places taxes on a number of relief organizations’ activities and imposes a variety of operating fees. In addition, the MOU gives soldiers of the SPLA the right to confiscate NGO property such as vehicles, communications equipment and food, without notice.

The SPLM’s ultimatum has created a split among the humanitarian organizations operating in Southern Sudan. Care, Save the Children, Oxfam, Worldvision, Medecins Sans Frontieres, Veterinaires Sans Frontieres, among other organizations have decided to discontinue their work in southern Sudan rather than sign the MOU, an action that many feel would compromise the independence of the private relief organizations. Other organizations, such as Catholic Relief Services and the Lutheran World Federations have decided to sign the MOU and stay in the area. These organizations believe that the MOU will not compromise their ability to provide assistance to the needy in southern Sudan.


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