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 40
Sivu 7
... majority of the court's refusal to take an expansive approach. The court largely reaffirmed existing categorizations of, and approaches to determining, charity. It also, however, the authors concede, cleared up some areas of uncertainty ...
... majority of the court's refusal to take an expansive approach. The court largely reaffirmed existing categorizations of, and approaches to determining, charity. It also, however, the authors concede, cleared up some areas of uncertainty ...
Sivu 24
... majority of donations come from individuals, and only one-eighth from corporations. Individuals donated an estimated $8.2 billion.15 Table 2.7 presents the centre's estimates of how these two flows of funds were distributed within the ...
... majority of donations come from individuals, and only one-eighth from corporations. Individuals donated an estimated $8.2 billion.15 Table 2.7 presents the centre's estimates of how these two flows of funds were distributed within the ...
Sivu 42
... majority of their funding from governments. The centre first listed public and private foundations (designations A and B) separately. This left designation C: charitable organizations. It then broke these up into four broad classes ...
... majority of their funding from governments. The centre first listed public and private foundations (designations A and B) separately. This left designation C: charitable organizations. It then broke these up into four broad classes ...
Sivu 52
... majority of research on altruism, helping, and volunteering has been carried out by experimental social psychologists in the United States. Darley and Latané began research in the area in the 1960s in an attempt to understand ...
... majority of research on altruism, helping, and volunteering has been carried out by experimental social psychologists in the United States. Darley and Latané began research in the area in the 1960s in an attempt to understand ...
Sivu 141
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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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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