Charity Law and Accumulation: Maintaining an Intergenerational Balance

Author:   Ian Murray (University of Western Australia, Perth)
Publisher:   Cambridge University Press
ISBN:  

9781108490597


Pages:   320
Publication Date:   05 August 2021
Format:   Hardback
Availability:   Manufactured on demand   Availability explained
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Charity Law and Accumulation: Maintaining an Intergenerational Balance


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Author:   Ian Murray (University of Western Australia, Perth)
Publisher:   Cambridge University Press
Imprint:   Cambridge University Press
Dimensions:   Width: 15.70cm , Height: 2.30cm , Length: 23.50cm
Weight:   0.614kg
ISBN:  

9781108490597


ISBN 10:   110849059
Pages:   320
Publication Date:   05 August 2021
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   Manufactured on demand   Availability explained
We will order this item for you from a manufactured on demand supplier.

Table 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.

Reviews

'This book is a valuable contribution to a critical area that spans many academic disciplines. For researchers of nonprofit governance and finance, Murray's writing about complex legal systems is accessible and will no doubt provide important details that are lacking from our current analyses. Further, its comparative analysis of legal systems and policies - likely the first of its kind - will appeal to those who study nonprofits across the globe. Finally, for policy makers grappling with the issue of how to think about charitable asset accumulation and potential reforms, Murray offers a vision forward that largely maintains sector independence from government while incorporating intergenerational justice much more directly into organizational decision making.' Thad D. Calabrese, Voluntas: International Journal of Voluntary and Nonprofit Organizations


Author Information

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.

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