The International Journal
of Not-for-Profit Law

Volume 2, Issue 4, June 2000

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

Table of Contents

Letter from the Editor


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


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:

Country Reports

Asia Pacific:

Central and Eastern Europe:
| Bulgaria | Croatia | Czech Republic | Estonia | Kosovo | Macedonia | Montenegro | Romania | Slovak Republic | Yugoslavia

Latin America:
| Chile | Colombia | Nicaragua | Venezuela

Middle East and North Africa:

Newly Independent States:
| Moldova | Russia

North America:
Canada | Mexico | the United States

South Asia:

Sub-Saharan Africa:
| South Africa | Tanzania | Uganda

Western Europe:
| Germany | the United Kingdom

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

German Publication


Survey of the Current Legislative Framework for NPOs to Perform Social Services in Bulgaria

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Editorial Board

Subscription Information

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ICNL Homepage

Country Reports: International

CIVICUS Diamond Project Will Look at the "Legal Space" for Civil Society

CIVICUS has been working for several months now on a project to develop a “civil society index,” with major assistance from Dr. Helmut Anheier, Director of the Centre for Civil Society at the London School of Economics. In a paper published on the CIVICUS web site, Anheier explains the project and discusses the way in which the project will seek to measure, among other things, the legal space within which civil society operates. As the paper suggests, those using the CIVICUS Diamond measurement technique will look at such legal issues as freedom of association and other fundamental freedoms, tax benefits, ease of registration for tax benefits, accountability mechanisms, etc.

For further information about this project, please go to the CIVICUS web site at

G4+1 Accounting Standards

The G4+1 Group, comprising representatives of the accounting standards boards in Australia, Canada, New Zealand, UK and USA, and the International Accounting Standards Committee (IASC) have issued a discussion paper on the accounting treatment of gifts, donations, government grants and other contributions received for less than full consideration.

The paper recommends that recipient organisations should generally report the full amount of such contributions in the period in which they are received, rather than seeking to match the funds received with corresponding expenditure incurred over several accounting periods. Also, grants towards the purchase of a fixed asset should be recognised as income in the year received, rather than treated as a reduction in the cost of the asset or included as deferred income.

With regard to the appropriate treatment of funds to which conditions are attached, the paper recommends that where there are conditions that establish a right for the transferor to require the return of the transferred asset, the income should not be recognised until the conditions are met; but where the terms of the gift merely restrict the use of the asset to a particular purpose, income should be recognised when received.

Other issues addressed by the paper include:

The issuing bodies have invited comments on the paper, and will then consider whether existing guidance needs to be amended.

(Chartered Accountants Journal, March 2000)


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ISSN: 1556-5157