Not-for-Profit Law: Theoretical and Comparative Perspectives

Matthew Harding, Ann O'Connell, Miranda Stewart

    Research output: Book/ReportEdited Bookpeer-review


    The law and policy applicable to the not-for-profit sector is of growing importance around the world. In this book, legal experts address fundamental questions about not-for-profit law from a range of theoretical and comparative perspectives. The essays provide scholarly analysis of not-for-profit law, organised around four themes: (1) Politics, in the broader sense of living as a community, and the narrower sense of political power; (2) Charity, how it is defined and changes in its meaning over time; (3) Taxation, including the rationale for government support of the sector through the tax system; (4) Regulation, which is of increasing significance as governments establish increasingly complex forms of regulation of not-for-profit activity. The fundamental aim of the book is to deepen our understanding of not-for-profit law and of the rationales and modes of government support for the not-for-profit sector. Provides a comparative analysis of NFP law, enabling readers to understand the approaches taken in other jurisdictions Analyses the theoretical underpinnings of NFP law Adopts a critical perspective which allows readers to consider alternative ways of dealing with common problems in the NFP sector
    Original languageEnglish
    Place of PublicationUnited Kingdom
    PublisherCambridge University Press
    Number of pages395
    ISBN (Print)9781107053601
    Publication statusPublished - 2014


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