ICNL logo

The International Journal
of Not-for-Profit Law

Volume 3, Issue 3, March 2001

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

Table of Contents

Letter from the Editor


The State, Laws and Nongovernmental Organizations in Bangladesh
By Mokbul Morshed Ahmad

China's Nongovernmental Organizations: Status, Government Policies, and Prospects for Further Development
By Guangyao Chen

The Czech Government and NGOs in 2001
By Petr Pajas

The Italian Legal System Relating to Not-for-Profit Organizations: A Historical and Evolutionary Overview
By Alceste Santuari


The Legal System Between the State and Civil Society
By Jurgen Nautz, Emil Brix, and Gerhard Luf
Reviewed by Thomas Notter

Foundations of Charity
By Charles Mitchell and Susan R. Moody
Reviewed by Karla Simon

Case Notes

Middle East and North Africa:

North America:
the United States

Country Reports

Asia Pacific:
| Australia | Cambodia | Indonesia | Japan

Central and Eastern Europe:
Regional | Albania | Lithuania

Latin America and the Caribbean:
Brazil | Chile | Venezuela

Middle East and North Africa:

Newly Independent States:

North America:
the United States

South Asia:

Sub-Saharan Africa:
| Ghana | South Africa

Western Europe:
France | Germany

Self-Regulation Reports

Northern NGO Guidelines and Codes of Conduct: Conflicting Rights and Responsibilities?
By Julie Gale

Building Trust in NGOs
By Simon Heap

Nigeria: Draft Code of Standard Practice for NGOs

Switzerland: New Accounting Rules for Not-for-Profit Organizations (NPOs)

International Grantmaking

Bar Association Task Force Revisits Private Foundation Rules: Implication for Foreign Grantmaking
By Richard S. Gallagher

Donating to U.S. Charities
By Arthur B.C. Drache, Q.C.

The Council on Foundations Secures Information Letter that Permits Use of Expenditure Responsibility for Most International Grants


- - - - - - - - - -

Editorial Board

Country Reports: Sub-Saharan Africa


The Ministry of Labour and Home Affairs has produced a "National Policy for Non-Governmental Organisations".  The Policy is intended to establish a broad framework within which NGOs can address issues pertaining to the welfare and development and to facilitate the harmonisation of the various  polices that impact the NGO sector.


A participatory drafting process between representatives of the NGO community and the government has resulted in the "Draft National Policy for Strategic Partnership with NGOs", a document that seeks to set forth a blueprint for the ways that government and the NGO sector can work together to meet Ghana's social and developmental goals.  The Policy addresses the subjects of NGO-government partnership, governance, and the legal framework in which NGOs operate.

South Africa

International Conference on Tax and the Non-Profit Sector

The Non-Profit Partnership (NPP), a coalition organization representing the Charities Aid Foundation – South Africa, SANGOCO (the South African NGO umbrella organization), and the SAGA (the Southern Africa Grantmakers Association) – held a conference in March 2001 to discuss the issue of fiscal reforms for the not-for-profit sector. Particular emphasis was placed on the new and pending changes in the tax benefits for NPOs in South Africa. There were also several international speakers, including ICNL’s President, Dr. Leon Irish.

For further information on the conference, please contact Penny Dlamini, the Manager for Research and Training at NPP, to receive copies of the papers presented, a list of attendees, and a summary of outcomes (penny@npp.org.za).


Copyright © 2012 The International Center for Not-for-Profit Law (ICNL)
ISSN: 1556-5157