The Profits of Charityexamines the contemporary law governing the involvement of charity in commerce, explores the reasons why this involvement is dramatically changing and considers the resulting implications for charities and the nonprofit sector. From a perspective familiar to charity lawyers, NGO managers, and scholars, Kerry O'Halloran identifies the concepts and the law underpinning charities and their profits by tracing legal developments in the field and identifying the resulting opportunities and challenges for the future. At a time when many leading nations are confronting economic recession, the threat of terrorism, and the retreat of the 'welfare state,' this book explores how and why governments are now turning to charities in their quest to cultivate social capital, consolidate civil society, and promote civic engagement.
InThe Profits of Charity, Professor O'Halloran undertakes a comparative analysis of the balance struck between government, charity, and commerce in the EU and leading common law nations, including the United States, Canada, England and Wales, New Zealand, and Australia. He uses analysis of legislation, outcomes of charity law reviews, and recent case law to illustrate jurisdictional differences, and concludes with an assessment of the extent and significance of the recalibrated relationships and considers the overarching issues that arise for charity law and social policy.
Preface PART I: BACKGROUND Chapter 1: The Common Law: Definitions, Concepts and Structures Chapter 2: Trading and Profit Chapter 3: Charity & the Not-for-Profit Sector Chapter 4: Charity at the Margins
PART II: CONTEMPORARY INTERNATIONAL PERSPECTIVES Chapter 5: England & Wales Chapter 6: Europe: recent developments Chapter 7: The US Chapter 8: Canada Chapter 9: Australia Chapter 10: New Zealand
PART III: NEW DIRECTIONS Chapter 11: Charity in the Marketplace Chapter 12: New RegulatlÓ3