Taxation and Non-Profit Organizations

Letter from the Editors

The International Journal
of Not-for-Profit Law

Volume 1, Issue 4, June 1999

Dear Readers,

This fourth issue completes the first volume of IJNL, concluding a successful first year of publication. We are grateful to readers who have made suggestions for changes in format and content, and we look forward to hearing from more readers about improvements we may be able to make in the future.

This issue contains the regular IJNL features, including articles, country updates on laws and self-regulation, case reports, and the feature on cross-border grant-making. It also contains a Special Section to mark ICNL’s Fifth Annual Meeting Celebration on June 10-12, 1999. During the business meetings, Richard Fries, the former Chief Commissioner of the Charity Commission for England and Wales, was elected as the new Chair of ICNL’s Board. Other Board members include Joseph Baidoe-Ansah (Ghana), Vice Chair; Eleana Brountseva (Russia); Lindsay Driscoll (U.K.), Secretary; Arthur B.C. Drache, QC, (Canada), Treasurer; Cole Durham (U.S.), Vice Chair; Scott Horton (U.S.); Jacek Kurczewski (Poland); and David Robinson, (New Zealand).

Two substantive panels were presented during the meetings, and papers from each are included in the Special Section. The first panel, “New Developments in Freedom of Association,” included papers by Patricia Armstrong of the Lawyers Committee for Human Rights and Leon Irish of ICNL. Robert Kushen, of the Open Society Institute was the commentator. The second panel, “NGOs and Sustainable Development,” included papers by Michael Edwards of the World Bank, and David Hunter of the Center for International Environmental Law. Pavol Demes, of the Slovak Academic Information Agency was the commentator.

In addition, Miklos Marschall, the founding Executive Director of CIVICUS, the World Alliance for Citizen Participation, was presented the first “Civil Society Enhancement Award.” Brian O’Connell, founding Executive Director of Independent Sector, noted author, and Professor of Public Service at Tufts University, presented the award. Miklos’ speech is also included in the Special Section.

All in all this is a full issue, and we hope that you, our friends and readers, will enjoy it!

Lee Irish and Karla Simon, Senior Editors

About ICNL:

ICNL is an international organization whose mission is to facilitate and support the development of civil society and the freedom of association on a global basis. ICNL, in cooperation with other international, national, and local organizations, provides technical assistance for the creation and improvement of laws and regulatory systems that permit, encourage, and regulate the NGO sector in countries around the world. ICNL maintains a documentation center for laws, regulations, self-regulatory materials, and other relevant documents, it provides relevant training and education, and it conducts research relevant to strengthening and improving laws for NGOs.

Funding for the establishment of IJNL has been generously provided by grants from the Charles Stewart Mott Foundation and the Rockefeller Brothers Fund.  Report-writing for several of the reports in the Journal has been supported by the United States Agency for International Development (USAID) and the World Bank.

CAVEAT:

The country reports, articles, and other items in the Journal have been prepared and reviewed with care. They have been contributed by many people. Although every effort has been made to assure that the information is correct, there can be no assurance that every item is accurate. No item in the Journal should be relied upon for legal purposes. Any person needing legal assistance should consult a lawyer licensed to practice in the relevant jurisdiction. If anyone discovers errors in the Journal, please let us know.

If you wish to become involved in making IJNL as useful as possible, please contact: Derek Aitken at daitken@icnl.org.

International Center for Not-for-Profit Law
733 15th St., NW, Suite 420
Washington, DC 20005
Copyright © 1999 ICNL. All rights reserved.
Revised: July 22, 2004