The International Journal
of Not-for-Profit Law
Volume 6, Issue 2, February 2004
A publication of the International Center for Not-for-Profit Law
The Pacific
Social Inclusion and the Indigenous People of Australia: Achieving a Better Fit Between Social Need and the Charity Law Framework
Kerry O'Halloran
Australia Crawls Closer to Reform of the Definition of Charity
Myles McGregor-Lowndes
Consultations Toward Legal Reform in Tuvalu
James Duckworth and Mose Saitala
Social Capital and Philanthropy in Maori Society
Tuwhakairiora Williams and David Robinson
The Challenges Facing American Nonprofits
Deterring Donors: Anti-Terrorist Financing Rules and American Philanthropy
Barnett F. Baron
A Needless Silence: American Nonprofits and the Right to Lobby
Jeffrey M. Berry
The Nonprofit Paradox: For-Profit Business Models in the Third Sector
Bill E. Landsberg
Articles
Survival Strategies for Civil Society Organizations in China
Julia Greenwood Bentley
An Introduction to Canadian Tax Treatment of the Third Sector
Robert Hayhoe
"Organized" Civil Society and Its Limits
Antonio Itriago and Miguel Angel Itriago
The Fiscal Framework for Corporate Philanthropy in CEE and NIS
David Moore
Defining Characteristics of Civil Society
Timothy J. Peterson and Jon Van Til
The Alchemy of Success: The Case of Corporate Responsibility
Simon Zadek
Civil Society at the Movies
Rod Smolla
Reviews
The Civil Society Reader
Edited by Virginia A. Hodgkinson and Michael W. Foley
Reviewed by Morgan Meis
The Perfect Gift: The Philanthropic Imagination in
Poetry and Prose
Edited by Amy A. Kass
Does Civil Society Matter?: Governance in Contemporary India
Edited by Rajesh Tandon and Ranjita Mohanty
The State of Civil Society in Japan
Edited by Frank J. Schwartz and Susan J. Pharr
Paved With Good Intentions: The NGO Experience in North Korea
Edited by L. Gordon Flake and Scott Snyder
The Legal and Regulatory Framework for CSO Self-Financing in Colombia;
The Legal and Regulatory Framework for CSO Self-Financing in Chile
By Nicole Etchart, Brian Milder, Maria Cecilia Jara, and Lee Davis
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The Legal and Regulatory Framework for CSO Self-Financing in Colombia
The Legal and Regulatory Framework for CSO Self-Financing in Chile
By Nicole Etchart, Brian Milder, Maria Cecilia Jara, and Lee Davis
NESsT, an international NGO that helps civil society organizations (CSOs) develop entrepreneurial self-financing strategies, has published these guides to the legal frameworks in Colombia and Chile. The volumes are both descriptive and analytical, relying on a methodology developed by the International Center for Not-for-Profit Law. The Colombia guide stresses the need for greater clarity in the rules for CSOs. Some provisions in Colombian law are vague, such as the method for determining which activities are mission-related and which are not; and in some instances, officials construe and apply the laws in ways that seem contrary to the legislative intent. The Chile guide recommends enactment of legislation that extends preferential treatment--which now is limited to welfare institutions--to all CSOs. And both guides call for exempting CSOs from VAT on purchases that relate directly to their mission activities.