Between State and Market: Essay on Charities Law and Policy in CanadaMcGill-Queen's Press - MQUP, 8.5.2001 - 712 sivua The first section of the book contains an overview of the charitable sector in Canada, a sociological review of altruism in different societies, a discussion of altruism in various philosophical and religious traditions, an economic analysis of "rational voluntarism," and an assessment of the relationship between the charitable sector and the welfare state. The second section contains five papers on the legal definition of charity, both general (the jurisprudence of the Federal Court of Appeal and a proposal for rethinking the concept of "public benefit"), and particular (the political purposes doctrine, religion as charity, and a commentary on the recent major Supreme Court decision on the meaning of charity). The third section deals with the tax status of charities: two papers evaluate the current tax credit system and one deals with the administration of charities by the Canada Customs and Revenue Agency. The final section contains essays on charities and commercial enterprise, on the regulation of fund-raising, and on needed reforms in non-profit corporation law. At a time when the federal government is about to embark on a wide range of policy initiatives to assist and regulate the non-profit sector, these essays are necessary reading for anyone concerned with the future of the charitable sector in Canada. Contributors include Neil Brooks (Osgoode Hall Law School), Cara Cameron (McGill), Bruce Chapman, Kevin Davis (Toronto), Abraham Drassinower (Toronto), David Duff (Toronto), Richard Janda (McGill), Will Kymlicka (Queen's), Andrée Lajoie (Montreal), Mayo Moran (Toronto), Charles-Maxime Panaccio (office of Mr Justice Charles Gonthier), Jim Phillips, Jane Allyn Piliavin (Wisconsin-Madison), David Sharpe (Attorney-General's Office, New York State), Lorne Sossin (Osgoode Hall Law School), David Stevens, and Jen-Chieh Ting (Academia Sinica). |
Kirjan sisältä
Tulokset 1 - 5 kokonaismäärästä 91
Sivu 24
... Individuals donated an estimated $8.2 billion.15 Table 2.7 presents the centre's estimates of how these two flows of ... individual donations go to either places of worship (45 per cent) or other charitable organizations (33 per cent) ...
... Individuals donated an estimated $8.2 billion.15 Table 2.7 presents the centre's estimates of how these two flows of ... individual donations go to either places of worship (45 per cent) or other charitable organizations (33 per cent) ...
Sivu 26
... Individuals Corporations Other Sub - total 4 13 45 2 24 38 2 4 2 2 v to 5 or 33 36 48 34 12 29 10 14 Share of total revenues 6 30 28 30 6 1 Percentage of all charities 36 2 4 50 5 4 Source : Sharpe , Portrait . Note : Percentages may ...
... Individuals Corporations Other Sub - total 4 13 45 2 24 38 2 4 2 2 v to 5 or 33 36 48 34 12 29 10 14 Share of total revenues 6 30 28 30 6 1 Percentage of all charities 36 2 4 50 5 4 Source : Sharpe , Portrait . Note : Percentages may ...
Sivu 28
... individual charitable behaviour Donating Traditionally, researchers have had to estimate donations using a limited number of ... individuals, suffer from various deficiencies. First, they tend to rely on respondents' ability to remember ...
... individual charitable behaviour Donating Traditionally, researchers have had to estimate donations using a limited number of ... individuals, suffer from various deficiencies. First, they tend to rely on respondents' ability to remember ...
Sivu 31
... Individuals: 1997 Edition, Analyzing 1995 Individual Tax Returns and Miscellaneous Statistics. Table 2.11 T1 statistics for 1995 tax year % of national population % of all tax-filer donors % of national personal income % of claimed ...
... Individuals: 1997 Edition, Analyzing 1995 Individual Tax Returns and Miscellaneous Statistics. Table 2.11 T1 statistics for 1995 tax year % of national population % of all tax-filer donors % of national personal income % of claimed ...
Sivu 35
... individual tax returns are inherently less valid as measures of the donating behaviour of all Canadians because of the special characteristics of tax-filers who submit receipts to earn tax credits. For a number of reasons, these individuals ...
... individual tax returns are inherently less valid as measures of the donating behaviour of all Canadians because of the special characteristics of tax-filers who submit receipts to earn tax credits. For a number of reasons, these individuals ...
Sisältö
13 | |
21 | |
51 | |
Rational Voluntarism and the Charitable Sector | 127 |
The Role of the Voluntary Sector in a Modern Welfare | 166 |
The Federal Court of Appeal and the Legal Meaning | 219 |
The Definition of Charity | 251 |
Religion Charity and the Charter of Rights | 316 |
A Purposive Approach | 373 |
Giving | 457 |
The Regulation of Social Enterprise | 485 |
interested | 530 |
figures | 545 |
Framing an Appropriate Corporate Law | 547 |
1 | 574 |
The Supreme Court | 343 |
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Yleiset termit ja lausekkeet
action activities amount appear apply approach argued argument Association benefit Canada Canadian capital ccra cent charitable purposes charity Charter claim concern considered constitutional contributions Court cultural decision deduction definition determine discussion distinction doctrine donations donors economic effect equal example fact Federal foundations funds gifts given giving groups homo human important Income Tax increase individuals institutions interests involves issue Justice kind least less limited majority matter meaning moral non-profit noted objects organizations particular political position practice preference Press principle problem public benefit question reason recent registered religion religious Report require response result role rules seems sense simply social society status suggests Tax Act taxpayers theory tion trust University voluntary sector volunteer welfare