Table of Contents
Articles
Scottish Charity Law: Proposals for Reform
By Dr. Christine R. Barker
Volunteering-- The Long Arm of the Law
By Debra Morris
Do Czechs Need a New Law on Associations?
By Dr. Petr Pajas
The Freedom to Join an Association: A Principle in Question
By Barbara Rigaud
Structural and Systematic Issues Surrounding the Establishment and Management of Endowments in the Czech and Slovak Republics
By Robert N. Thomas
Report on the Violations Committed in the Course of Registration and Re-Registration of Public Associations in the Russian Federation in 1999
Prepared by the Information Center of the Human Rights Movement and the Center for the Development of Democracy and Human Rights
Reviews
An Introduction to the Not-for-Profit Sector in China
By Nick Young and Anthony Woo
Reviewed by Georgina McCaughan
Las Organizaciones de la Sociedad Civil en el Ordenamiento Legal Argentino
By GADIS and Foro del Sector Social
Reviewed by Fernando Latorre
Hacia un Desarrollo con Ciudadania
By La Sociedad Internacional de Investigación del Tercer Sector
Reviewed by Antonio Itriago
Entidades Sin Ánimo De Lucro - Regimen Tributario Especial
By Juan Carlos Jaramillio Diaz, Vargas Ballen, Jenny & Fabio Andres Duran Acosta
Reviewed by Antonio Itriago
Case Notes
North America:
the United States
South Asia:
India
Country Reports
Asia Pacific:
Australia
Central and Eastern Europe:
Regional | Bulgaria | Croatia | Czech Republic | Estonia | Kosovo | Macedonia | Montenegro | Romania | Slovak Republic | Yugoslavia
Latin America:
Belize | Chile | Colombia | Nicaragua | Venezuela
Middle East and North Africa:
Egypt
Newly Independent States:
Armenia | Moldova | Russia
North America:
Canada | Mexico | the United States
South Asia:
India
Sub-Saharan Africa:
Ghana | South Africa | Tanzania | Uganda
Western Europe:
France | Germany | the United Kingdom
International:
CIVICUS Diamond Project | G4+1 Accounting Standards
International Grantmaking
Determining Whether to Make an Equivalency Determination or to Excercise Expenditure Responsibility
By Derek J. Aitken
Supporting Microfinance Abroad: Introductory Legal Issues for U.S. Grantmakers
By Timothy R. Lyman
United States International Grantmaking (USIG) Project Unveils New Web Site
By Derek J. Aitken
Community and Corporate Philanthropy
The Enabling Environment for Community Philanthropy
Changemakers.net
German Publication
Partnerships
Survey of the Current Legislative Framework for NPOs to Perform Social Services in Bulgaria
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Case Notes: South Asia
India
Payout Requirement Under Indian Tax Law
Indian tax law requires charities to apply 75% of their income towards their stated purposes in the year of receipt or within a maximum period of 10 years. For this purpose income can be applied directly to the charitable objects or indirectly via donations to another charity. This case concerned a charity that had applied its funds indirectly by means of book entries in its accounting records without any actual transfer of funds to the other charity. The Madras High Court held that the book entries, which were accepted as genuine, created a legal obligation which amounted to an application of income. This decision was upheld on appeal by the Supreme Court.
(CIT v Thanti Trust [1999] 239 ITR 502)
In another case concerning the minimum distribution requirement, the Madras Hogh Court held that the requirement was satisfied by a donation to another charitable trust, and that an excess application in the previous year could be set off against a deficiency of applications in the current year.
(CIT v Matriseva Trust, [2000] 242 ITR 20)