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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Las Organizaciones de la Sociedad Civil en el Ordenamiento Legal Argentino

By GADIS and Foro del Sector Social
Reviewed by Fernando Latorre, Legal Advisor, ICNL

The Argentine organizations GADIS and Foro del Sector Social published "Las Organizaciones de la Sociedad Civil en el Ordenamiento Legal Argentino" in October, 1999, with the Inter American Development Bank, the United Nations Program for Development, and the Subsection of the Word Bank for Argentina, Chile and Uruguay.

As part of the project " Instrumentos para el Mejoramiento del Marco Legal, Fiscal y Organismos de Control de las OSC en Argentina", the book presents a complete inventory of the legislation dealing with Argentine's third sector. The book also introduces some comments and goals for the reformulation of Argentine's third sector legal framework.

The first volume of the book compiles all laws on the third sector legal framework in Argentina. The thematic presentation of the first volume is divided into five chapters based on the Argentine legislation hierarchy and issues: 

  1. Civil Society Organizations and legal, tax regulation and inspection agencies in Argentina (Las Organizaciones de la Sociedad Civil y la regulación jurídica, tributaria y organismos de control en Argentina);
  2. Constitution, Block of Constitutionality, and Treatment of Human Rights with the consitutional hierarchy (Constitución, Bloque de constitucionalidad and Tratados de Derechos Humanos con jerarquía constitucional);
  3. Legal Regulations (Normativa Jurídica);
  4. Tax Regulations (Normativa Tributaria);
  5. Inspection Agencies (Organismos de Control).

Each chapter stresses the presentation of legislation (from Constitutional Law to Statutory Agencies law) for each different category of organizations in a particular country, presenting the most complete inventory of laws on the third sector in Argentina.

Because this book represents part of a project whose main goal is to provide technical legal assistance and legal material to support and promote legal reform, the second volume offers alternatives and proposes the reformulation of the third sector legal framework in Argentina. Polemic issues such as registration and legal status of organizations, and also control power of government agencies are commented on and deeply analyzed by the several collaborators and experts that contributed to the book.

For those interested in the Argentine third sector, this book is a broad introduction to the legal framework in that country. The first volume is a well-structured legal inventory and may serve as a legal research resource for either students or professionals interested not only in Argentina, but also in comparative studies of the entire Latin American third sector legal framework. In addition, the analytical part of the book is a very useful piece of work for those who wish to understand concepts and problems of the Argentine third sector.


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