Charity Law and Accumulation - Maintaining an Intergenerational Balance

List of contents

Acknowledgements; List of Abbreviations; List of Acronyms; Frequently Cited Works; Table of Cases; Table of Statutes; Part I. Charities and Accumulation Delineated: 1. Introduction; 2. The Charity Sector, its Goals and Accumulation; Part II. Charities and Accumulation Delimited: 3. Legal Restraints on Accumulation Applicable on Creation; 4. Operational Restraints on Accumulation: Controller Duties; 5. Operational Restraints on Accumulation: Alternative Control Mechanisms; 6. Operational Restraints on Accumulation: Taxation; Part III. Charities and Accumulation Reformed: 7. Intergenerational Justice and the Intergenerational Distribution of Benefits; 8. Which Generation Decides the Intergenerational Distribution of Benefits?; 9. Enhanced Agency Costs; 10. Conclusion; Index.

About the author

Ian Murray is Associate Professor and Deputy Head of School – Research, UWA Law School, University of Western Australia. Dr Murray's research focuses on the intersection between not-for-profit law, tax and corporate governance. He has published widely and draws on a decade of practical experience as a lawyer, charity board member and university in-house counsel.

Summary

This book is for academics, philanthropists, legal practitioners, charity managers and policy advisers. The normative, doctrinal and comparative analysis considers how regulatory systems require charities to provide public benefit to those currently alive and how decision-making about the timing of these benefits is allocated between generations.

Product details

• Authors: Ian Murray, Ian (University of Western Australia Murray
• Publisher: Cambridge University Press ELT
• Languages: English
• Product format: Hardback
• Released: 30.04.2021
• EAN: 9781108490597
• ISBN: 978-1-108-49059-7
• No. of pages: 320
• Subjects: Social sciences, law, business > Law > Civil law, civil procedural law; SOCIAL SCIENCE / Philanthropy & Charity, POLITICAL SCIENCE / Public Affairs & Administration, LAW / Comparative, Public Administration, comparative law, Charity law, Social security and welfare law, Social security & welfare law