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The International Journal
of Not-for-Profit Law

Volume 3, Issue 1, September 2000

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

Table of Contents

Letter from the Editor

Articles

The Relationship Between the Governmental and Civil Sectors in Hungary
By István Csóka

Tax Incentives for Nonprofit Institutions: Analysis of International Experience
By Ignacio Irarrázaval and Julio Guzmán

The Definition of Religion in Charity Law in the Age of Fundamental Human Rights
By Kathryn Bromley

The Taxation of NPOs in South Africa
By Karen Nelson

The Aarhus Convention and its Practical Impact on NGOs Examples of CEE and NIS Countries
By Czelaw Walek

Negative Freedom of Association: Article 11 of the European Convention for the Protection of Human Rights and Fundamental Freedoms
By Wino Van Veen

Creation of a Special Legal Framework for NGOs [Spanish]
By Maria Beatriz Parodi Luna

Reviews

Charity Law
By Kerry O'Halloran
Reviewed by ICNL Staff

Cross-Border Philanthropy: An Exploratory Study of International Giving in the United Kingdom, United States, Germany and Japan
Edited by Helmut K. Anheier and Regina List
Reviewed by ICNL Staff

Case Notes

Central and Eastern Europe:
Serbia

Latin America and the Caribbean:
Venezuela

Middle East and North Africa:
Egypt

Western Europe:
Negative Freedom of Association: Article 11 of the European Convention for the Protection of Human Rights and Fundamental Freedoms

Country Reports

Asia Pacific:
Australia

Central and Eastern Europe:
Regional
| Bulgaria

Latin America and the Caribbean:
Venezuela

Middle East and North Africa:
Regional

Newly Independent States:
Moldova
| Ukraine

North America:
Canada
| Mexico | the United States

South Asia:
India | Pakistan

Sub-Saharan Africa:
Ethiopia
| South Africa

Western Europe:
Regional | Italy | Turkey

International

International Grantmaking

Program-Related Investments: Domestic and International
By David S. Chernoff

New International Grantmaking Website Unveiled
By Rob Buchanan

Review of a New International Grantmaking Website
By Peter deCourcy Hero

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Editorial Board

Letter from the Editor

Dear Readers,

This issue, the first of Volume Three of the Journal, is once again filled with updates on recent developments as well as some analytical articles about topics of current and continuing interest. Themes receiving attention in this issue include:

In addition to materials on the mentioned themes, this issue of the Journal contains papers, case notes, and Country Reports on a wide range of topics. An item of note for many readers is that Bulgaria has enacted new NGO legislation.

One issue of concern raised in our last issue is again covered in this one – although Saad Eddin Ibrahim, a noted civil society activist and educator in Egypt, has been released from detention, he currently faces corruption and fraud charges. His trial date on those charges has been set for early November, and we will continue to cover developments in his case. The story of his travails is reproduced here in his own words, and we urge that careful attention be paid by all our readers to the difficulties he faces.

As a reminder from earlier Letters, we would also like to draw the readers’ attention to the fact that we would like to hear from you and that we will publish appropriate comments as Letters to the Editor. There is one in this issue, and we would like to receive more. We have always envisioned using the Journal -- and our web site more generally – as a forum for discussion. We will be sponsoring further electronic discussions over the course of the next few months on our site and on related sites for Latin America and Africa. Feedback from all interested readers on issues raised here and on those other sites will always be appreciated. If you have suggestions for discussion topics, please let us know.

Kind regards,

Karla W. Simon and Leon E. Irish, General Editors

 

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ISSN: 1556-5157