Introduction: Theoretical and Comparative Perspectives on Not-For-Profit Law

Abstract

Not-for-profit law is currently very much on the political and legal agendas across the English-speaking world. In England and Wales, major reform to the law of charity was undertaken in 2006; since then, specific topics in not-for-profit law, for example, the charitable status of independent schools and religious groups, the proper role of the charity regulator, and the availability of tax privileges to those who donate to charity, have been the subject of intense and often bitter public debate. In Australia, Hong Kong, Ireland, New Zealand, Northern Ireland and Scotland, not-for-profit law – especially charity law – has either been reformed in substantial ways in the past ten years or refo..