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

Letter from the Editors

Dear Readers,

Welcome to the March 2000 issue of IJNL! We are pleased to be able once again to present a diverse issue that covers legal and fiscal developments affecting NGOs in over 25 countries, located on all continents and in all regions of the world.

Looking over the issue, there are several themes that should be of interest to our readers:

In addition, we are featuring two new departments in this issue, one on “Community Philanthropy,” and the other on “Partnerships.” In the latter we include ICNL’s latest publication on the subject, written by Program Manager Caroline Newman. In her long, comparative study, she addresses the type of legislative environment that is conducive to the sustainability of partnerships among the government, business, and NGO sectors. This important new development paradigm stands alongside Community Philanthropy as an innovative approach to solving social problems with a community-centered perspective. 

Beginning with this issue, the Journal  will include a “Letters to the Editor” section. By providing a convenient forum in which readers may submit comments, criticisms and reflections, we hope to reinforce our conception of the Journal as an interactive platform for discussion of issues having to do with the “enabling environment.” Recently we have hosted two bulletin board discussions of pending legislation, and they have worked well as mechanisms to encourage comparative perspectives on current issues.

In this issue we have included a new, more interactive approach to encourage publishable letters from our readers – if you click on the “Letters to the Editors” department, you will access an online form, which you can fill in and send off to us with the click of your mouse. While we are of course interested in receiving conventional email or snail mail letters, we hope that this new facility will encourage you to use the Journal as an online forum for discussion. We will also continue to update you through the web site about other online discussion activities.

Best regards,

Karla Simon and Lee Irish, General Editors


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