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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


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Editorial Board

Letter from the Editor

Letter from the Editors

Dear Readers,

This is the third issue of Volume III, in which we are highlighting a variety of developments in the world of not-for-profit law. We feature reports from a wide range of countries and regions about a wide variety of issues.

Unfortunately one of the most significant developments is the conviction and imprisonment of our friend, the Egyptian civil society activist, Dr. Saad Eddin Ibrahim. We have covered this story of the trial of Saad and other staff of the Ibn Khaldoun Center over the past few months and are sad to report that despite wide-spread international condemnation of the conviction – and, indeed, of the proceedings themselves – Saad and his colleagues sit behind bars to day. Our story on the developments features a link to a petition being circulated by Amnesty International, and we urge our readers to fill it out.

Other highlights of this issue include:

In addition, we have included three significant articles –

We are also publishing as an article a summary of the Tax Survey we did for Central and Eastern Europe, which will soon be complete and available on the web site.

All in all, this issue is quite a rich one. We hope you will enjoy reading the various articles, country reports, book reviews, and other materials! Please send us any comments and suggestions you may have.

Best regards,

Karla Simon and Lee Irish, General Editors

ICNL is grateful to those who have supported this publication, including the United States Agency for International Development, the World Bank, the Rockefeller Brothers Fund, the Charles Stewart Mott Foundation, the John D. and Catherine T. MacArthur Foundation, the Ford Foundation, the Open Society Institute, the Wallace Global Fund, the Helen Bader Foundation, the Compton Foundation, the American Express Foundation, the AT&T Foundation, the GE Fund, the Rockefeller Foundation, the Counterpart Foundation, the Aga Khan Foundation, the Henry M. Jackson Foundation, the Asian Development Bank, and the Eurasia Foundation.


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