Research Database

The International Charity Law Network's research database contains scholarly articles, books, and other academic resources relating to international or comparative charity law. It is searchable by title, author, keyword, or publisher. Each item includes a link to the research, which in some instances may be behind a paywall. The Network is very grateful to Paul Bater for his assistance in gathering materials for the database, to Susan Azyndar, Alicia Cummins, Teresa Levesque, Jill Manny, Allie Tunis, and Notre Dame Creative for their assistance in designing and populating the database, and to Notre Dame Law School for financial and administrative support.

Please email lmayer@nd.edu with any questions about or suggestions for new entries to the database. Other sources for international charity law research include the Council on Foundation's Country Notes, the European Center for not-for-Profit Law, the Global Nonprofits Guide, the International Center for Not-for-Profit Law, and the New York University School of Law National Center on Philanthropy and the Law's Legal Bibliography.

• Chinese government – foundation relations in global perspective: a conceptual comparison

  Katja Levy, Stefan Toepler, Qun Wang, Journal of Civil Society

• Philanthropy as Risk Capital in Asia: Bridging Innovation to Impact

  , Centre for Asian Philanthropy and Society

• Superannuation as Charitable Bequests: Reforming Superannuation Inheritance Law to Increase Charitable Giving

  Natalie Silver, Ben Chen

• Due Diligence as a Catalyst for Growth

  Geraldine Moreno, Stanford Social Innovation Review

• When Compliance Aims to Silence

  Tania Dávila Paredes, Stanford Social Innovation Review

• Funding the Invisitble

  Martha Lackritz-Peltier, Stanford Social Innovation Review

• A decade of China’s Overseas NGO Law: Where are we now?

  Mark Sidel, Alliance

• Making Compliance Work for Philanthropy

  Martha Lackritz-Peltier, Stanford Social Innovation Review

• Enterprise Foundations in Ireland: Needles in Haystacks or Hiding in Plain Sight?

  Oonagh Breen, Enterprise Foundation Law in a Comparative Perspective (2nd edition)

• Strategic Philanthropy and Public Philanthropic Intermediaries: A Comparison of Institutional Responses in Singapore, Japan and Australia

  Ian Murray, Hang Wu Tang, Masayuki Tamaruya

• Philanthropy in Europe: Mapping Research and Data on Donations by Households, Bequests, Foundations, Corporations and Charity Lotteries

  , ERNOP

• Doing Good Index 2026: Aligning Systems to Strengthen Asia’s Social Sectors

  , Centre for Asian Philanthropy and Society

• Compliance as Resistance

  Mark Sidel, Stanford Social Innovation Review

• 2025 Global Philanthropy Environment Index

  , Lilly Family School of Philanthropy

• Furthering Unrestricted Grantmaking Across Borders: Proposals for Updated Tax Law Guidance

  Martha Bird Lackritz-Peltier, Nonprofit Policy Forum

• Public Benefit Association Status in the Context of Administrative Law (in Turkish)

  Omer Yildirim, Adalet Yayinevi

• Purpose and Nonprofit Enterprise

  Cathy Hwang, Dorothy Lund, SSRN

• Nonprofit Organizations as Public Interest Litigants

  Kathryn Chan, Canadian Bar Review (104)

• Legal Person and Charitable Purposes: the Influence of Christianity and Canonical Doctrine on the Concept of Legal Personality (in Italian)

  Costantino-Matteo Fabris, Persona & Derecho (92, 51)

• Civil Society Organizations in Mexico and their legal recognition (in Spanish)

  Pablo Armando González Ulloa Aguirre, Gedisa Mexicana Publishing House, SA

• Charity Law and Governance: Private Purpose, Public Benefit, and the Regulatory Strategy

  Ross Grantham, Kim Weinert, Bloomsbury

• Faith, funds, and foundations: the legal landscape of charitable and religious trusts in India

  Anju Gandhi, Jahnavi Dwarkadas, Avni Gupta, Trusts & Trustees (31, 1)

• Global Perspectives on Freedom of Association

  Societas, Societas

• Church Tax Exemption and Structure of Religious Markets: A Dynamic Structural Analysis

  Raphael Corbi Fabio Miessi Sanches, American Economic Journal: Microeconomics (17, 131)

• Healthcare Systems and Social Enterprises in Europe and the United States

  Alceste Santuari William Sage, Networks, Platforms, and Utilities (Oxford University Press)

• Grafting Civil Law Private Foundations onto the Common Law

  May Hen, Andrew Morriss

• A Revolution of Rules: The Regulatory Reform of India’s Nonprofit Sector

  Erica Bornstein, Stanford University Press

• When Do Liberal Governments Restrict Civil Society?

  Nicole Bolleyer, Adam Eick, Milka Ivanovska Hadjievska, Leonhard Grevesmühl, Governance (38, 1, 1)

• Navigating Hostility: The Effect of Nonprofit Transparency and Accountability on Donor Preferences in the Face of Shrinking Civic Space

  Suparna Chaudhry, Marc Dotson, Andrew Heiss, Nonprofit and Voluntary Sector Quarterly (55, 3, 752)

• The Contingent Relationship Between Government Size and Nonprofit Sector Size: Exploring the Moderating Effect of Government Regulations

  Chenyang He, Voluntas (36, 149)

• Charity Risk Assessment 2025

  Charity Commission for England and Wales, Charity Commission for England and Wales

• Book Review: The Law of Third-Sector Organizations in Europe: Foundations, Trends, and Prospects

  Afila Imro'atun Khasanah, Voluntas (36, 285)

• Incentivizing Charitable Giving: A Systematic Review of Self- and Other-Benefiting Incentives for Donating Money

  Cassandra Chapman Hannibal Thai, Nonprofit and Voluntary Sector Quarterly

• Different Enforcement Strategies and Outcomes of Regulators - A Comparison of the Australian Securities and Investments Commission and the Australian Charities and Not-for-profits Commission

  Rosemary Langford, Ian Ramsay, Miranda Webster, Australian Journal of Corporate Law (40, 4, 353)

• Tax Treatment of Non-Governmental Organisations Under the Tax Reforms Acts, 2025 (Nigeria)

  Solomon Ater

• Domestic Oversight of Counterterrorism Measures: Defending Civic Space from Encroachment

  , Charity & Security Network

• The Future of Philanthropy in China: Strategic Insights for the Sector

  Reza Hasmath, Timothy Hildebrandt, LSE-Fudan Global Public Policy Hub

• EU Strategy for Civil Society

  European Commission, European Commission

• Taxation of Charities in Aotearoa New Zealand

  Susan Barker, LexisNexis

• The Library of Chief Baron Palles: University Philanthropy in Twentieth Century Ireland

  Oonagh Breen Noel McGrath, Irish Jurist (73, 52)

• The Registered Charity Appeals Process: More Reasons (and a few Proposals) for Reform

  Kathryn Chan, Canadian Tax Journal

• Regulating Political Advocacy by Charities Liberally

  Ian Murray, Lachlan Umbers, Murray Wesson, Nonprofit and Voluntary Sector Quarterly (Volume 53, Page 236)

• Use of Cy-Près and Administrative Schemes by Australian Higher Education Providers to End Dead Hand Control of Charitable Assets

  Ian Murray and Natalie Silver, Adelaide Law Review (45, 2, 362)

• Crackdown on Civic Freedoms in Central Asia

  IPHR, KIBHR, TIHR, AHRCA, International Partnership for Human Rights

• Steering a Restrictive Course: Rebooting China’s Charity Law

  Mark Sidel, Nonprofit Policy Forum (16, 3, 541)

• Illuminating the Invisible: Social Impact Infrastructure Organizations

  Propel Philanthropy, Alliance

• Regulatory Reviews: Revolutionary Re-imagining of Charity Law or Simply Restatements of Convenience?

  Oonagh Breen, VOLUNTAS

• Civil Society and the Spread of Authoritarianism: Institutional Pressures and CSO Responses

  Galia Chimiak, Zhanna Kravchenko, Ulla Pape, VOLUNTAS (Volume 35, Page 221)

• Book Review: The Governance of Chinese Charitable Trusts, Hui Jing

  Mark Sidel, The China Quarterly

• The Reform of Charitable Constitutional Purposes: Should Australia Follow England’s Path in Aligning Charitable Trusts and Corporations?

  Ian Murray, John Picton, King's Law Journal (Volume 35, Page 46)

• Social Enterprise: A Legal Definition of the Term

  Benedict Sheehy, Juan Diaz-Granados, Intersentia

• Nonprofits and the Scope of Government: Theory and an Application to the Health Sector

  Karen Eggleston

• From Within: The Influence of Domestic Non-State Actors on China's International Legal Policies

  Chaoyi Jiang & Li Chen, Northwestern Journal of International Law & Business (44, 3, 413)

• Religious Charities in Australia: Implications for Governance Under Traditional Values and Outlooks

  Rosemary Teele Langford, Malcolm Anderson, Australian Journal of Law and Religion (5, 24)

• The Law and Practice of Charities in Aotearoa New Zealand (2nd edition)

  Tai Ahu, Mihiarangi Piripi, Susan Barker, Steven Moe, LexisNexis

• Shifting Power with Partners: Toolkit for Implementing the DAC Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance

  OECD, OECD Publishing

• International Philanthropy

  , Empresa y Sociedad Foundation

• Book Review: Mary Synge: The University-Charity—Challenging Perceptions in Higher Education

  Dennis Young, VOLUNTAS (35, 622)

• Book Review: Philanthropy in the Muslim world: Majority and minority Muslim communities

  Paola Briones, Nonprofit and Voluntary Sector Quarterly

• Weaponisation of the FATF Standards: A Guide for Global Civil Society

  Stephen Reimer, Royal United Services Institute for Defense and Security Studies

• World Giving Index

  Charities Aid Foundation, Charities Aid Foundation

• Book Review: Kearns, Kevin P. & Wang, Wenjiun (eds.), Elgar Encyclopedia of Nonprofit Management, Leadership and Governance

  Nirved Kumar, Voluntas (35, 1039)

• 2024 State of Civil Society Report

  CIVICUS, CIVICUS

• Socially Responsible Organizations Law (in Italian)

  Alceste Santuari, FrancoAngeli

• European Philanthropy Manifesto

  , Philanthropy Europe Association

• Advocating law reform or government policy change as valid charitable purposes

  David Wilde, Conveyancer and Property Lawyer (2024, 2, 166)

• The Regulation of Foreign Funding of Nonprofits in a Democracy

  Nick Robinson, Virginia Journal of International Law

• Charities and politics: where did we go wrong?

  Jane Calderwood Norton, Matthew Harding, Legal Studies (44, 4, 649)

• Removing Obstacles to Cross-Border Philanthropy: The Time Is Now

  Lucia Plantamura, Hanna Surmatz, Ludwig Forrest, and Anne-Laure Paquot, Philanthropy Europe Association

• Guide Towards A Single EU Market For Philanthropy

  , The King Baudouin Foundation in the European Union

• Foreign Influence Registration Laws and Civil Society: An Analysis and Responses

  Nick Robinson, International Center for Not-For-Profit Law

• Political Ideology and Generosity Around the Globe

  Verionica Pizziol, Xhiselda Demaj, Roberto Di Paolo & Valerio Capraro, PNAS (120, 15)

• The Non-Fungible Value of Local Associations and its Invisibility to Law

  Maria Cahill, German Law Journal (24, 4, 672)

• Promoting Unhindered Cross-Border Giving

  , Issue Lab

• The True Cost of Billionaire Philanthropy: How the Ultra-Wealthy Use Charity to Avoid Taxes and Exert Influence - While Taxpayers Foot The Bill

  Helen Flannery, Chuck Collins, and Bella DeVaan, Institute for Policy Studies

• Foreign Investment Issues for International Non-Governmental Organizations: International Health Projects in China and the Former Soviet Union

  Timothy C. Evered, Buffalo Journal of International Law (3, 1, 153)

• Elgar Encyclopedia of Nonprofit Management, Leadership and Governance

  Kevin Kearns, Wenjiun Wang, Edward Elgar Publishing

• Philanthropy, Justice and Law

  Matthew Harding, UNSW Law Journal (46, 1, 182)

• Relevant Taxation Frameworks for Social Economy Entities

  , European Commission

• Decoded: Donor-Advised Funds in the Asia-Pacific

  , Centre for Asian Philanthropy and Society

• Facilitating Cross-Border Activities of Non-Profit Associations

  , European Commission

• Philanthropy Sector Welcomes Envisaged FATF Revision of Recommendation 8 and Related Papers

  Hanna Surmatz, Philanthropy Europe Association and WINGS

• Unconscious Philanthropy? Funding for Good Causes Through the Irish National Lottery

  Oonagh Breen and Patricia Quinn, Irish Jurist (69, 105)

• Black Box of Charitable Fund-Raising Entrusted Agent: From the Perspective of Power-Trust

  Xi Wang and Xiaoli Guo

• People Power Under Attack 2022

  CIVICUS, CIVICUS

• Private foundations, backlash against non-governmental organizations, and international human rights litigation

  Heidi Nichols Haddad & Lisa McIntosh Sunstrom, Law and Society Review

• The rise of benefit corporations as the new form of firm altruism

  Livia Ventura, ERNOP

• Unincorporated Associations and the Property Problem: The ‘Contract-Holding’ Theory as the Ace of Clubs?

  Alec J. Morris, Conveyance and Property Lawyer

• Legal Regulation of International Sports Organization: A Case Study on FIFA Corruption

  Ziyue Zhou & Kwan Yuen Iu

• Mutual Recognition in Investment Fund Taxation? A Reflection Based on Recent ECJ Case Law

  Moritz Scherleitner, Maastricht Journal of European and Comparative Law (30, 2, 132)

• Global Study on the Impact of Counter-terrorism on Civil Society & Civic Space

  Clément Nyaletsossi Voule, United Nations

• A charity in all but law

  Susan Glazebrook, Melbourne University Law Review

• Explaining the Variations in Legal Mobilization of Environmental NGOs in Authoritarian China

  Huina Xiao & Chunyan Ding, Law and Policy

• Philanthropy and the Global Economy v3.0: Perspectives on the Future of Giving

  Amy Thompson and Andrew Pitt, Citi Global Perspectives & Solutions

• Effects on tax incentives on donations in the canton of Geneva

  Giedre-Lideikyte Huber & Marta Pittavino, ERNOP Research Notes

• The University-Charity: Challenging Perceptions in Higher Education

  Mary Synge, Synge

• The International Handbook of Social Enterprise Law, Benefit Corporations and Other Purpose-Driven Companies

  Henry Peter, Carlos Vargas Vasserot & Jaime Alcalde Silva, Springer

• COVID-19 and Civil Society in Southeast Asia: Beyond Shrinking Civic Space

  Jasmin Lorch & Janjira Sombatpoonsiri, VOLUNTAS

• Aligning interests, accountabilities and Social Impact Bonds

  Reinhard Millner & Michael Meyer, ERNOP

• 2023 Global Philanthropy Tracker

  Lilly Family School of Philanthropy, Lilly Family School of Philanthropy

• CMS Expert Guide on Taxation of Charity Donations for EU

  , CMS

• Staff Working Document: Non-Discriminatory Taxation of Charitable Organisations and Their Donors: Principles Drawn from EU Case-Law

  , European Commission

• Staff Working Document: Relevant Taxation Frameworks for Social Economy Entities

  , European Commission

• The Regulation of Foreign Funding of Nonprofits in a Democracy

  Nick Robinson, International Center for Not-for-Profit Law

• Aid for Civil Society Organizations: Statistics Based on DAC Members' Reporting to the Creditor Reporting System Database (CRS), 2020-2021

  , OECD

• 2022 Environmental Assessment of Civic Space in West Africa

  The West Africa Civil Society Institute (WACSI), The West Africa Civil Society Institute (WACSI)

• Philanthropy in the Muslim World: Majority and Minority Muslim Communities

  Shariq A. Siddiqui, David A. Campbell, Edward Elgar

• Will Restricting the Use of Donated Assets Enable Charitable Organizations to Receive More Donations?

  h h, Xiaoying Li, Yuqian He

• Book Review: Mary Synge, The University-Charity: Challenging Perceptions in Higher Education

  John Picton, Modern Law Review

• Charity Regulation in an International Context

  Matthew Turnour

• Philanthropic Protectionism in the Indo-Pacific: How Foreign Funding Restrictions Hampered Non-Profit Organizations in the Indo-Pacific Region During COVID-19

  Natacha Balendra and Natalie Silver, International Center for Not-For-Profit Law

• Ethical Investment by Charity Trustees: Some Answers, New Questions

  Rebecca Fry, The Cambridge Law Journal (82, 1, 9)

• GovAsia – Glass Half Full: Civic Space and Contestation in Bangladesh, Sri Lanka and Nepal

  Asia Foundation, Asia Foundation (2.2)

• Research Handbook of Nonprofit Accounting (Book Chapter): 9. A window on the world of nonprofit accounting research

  Oonagh B. Breen, Carolyn Cordery, and Danielle McConville, Edward Elgar Publishing (154)

• Six essential dimensions for impact investing

  Kai Hockerts, Lisa Hehenberger, Stefan Schaltegger & VaninaFarber, ERNOP

• What Works to Increase Charitable Donations? A Meta-Review with Meta-Meta-Analysis

  Alexander K. Saeri, Peter Slattery, Joannie Lee, Thomas Houlden, Neil Farr, Romy L. Gelber, Jake Stone, Lee Huuskes, Shane Timmons, Kai Windle, Luke Spajic, Luke Freeman, David Moss, Jon Behar, Stefan Schubert, Emily A. C. Grundy & Michael Zorker , VOLUNTAS

• 2023 State of Civil Society Report

  CIVICUS, CIVICUS

• Introduction, Governance and Regulation of Charities: International and Comparative Perspectives.

  Rosemary Teele Langford, Edward Elgar

• Non-Governmental Organizations and the Law: Self-Regulation and Accountability

  Domenico Carolei, Routledge

• NGOs, international courts, and state backlash against human rights accountability: Evidence from NGO mobilization against Tanzania at the African Court on Human and People's Rights

  Nicole De Silva & Misha Ariana Plagis, Law and Society Review

• People Power Under Attack 2023

  CIVICUS, CIVICUS

• Governance and Regulation of Charities: International and Comparative Perspectives

  Rosemary Teele Langford (editor), Edward Elgar Publishing

• Book Review: Murray's Charity Law and Accumulation: Maintaining an Intergenerational Balance

  Thad D. Calabrese, VOLUNTAS

• Hong Kong as a Philanthropy Hub

  Better Hong Kong Foundation, Better Hong Kong Foundation

• Political Influence in the Regulation of Chinese Charitable Trusts

  Hui Jing, Canadian Journal of Law and Society

• Public-Benefit Foundations in Europe: Comparative Analysis and Aggregate Figures Across 26 Countries

  Sevda Kilicalp, Jack O'Neill, Alina Shenfeldt, Philanthropy Europe Association (Philea)

• Book Review: Synge's The University-Charity - Challenging Perceptions in Higher Education

  Dennis R. Young, VOLUNTAS

• Cross-Border Tax and Philanthropy: Avoiding the Icebergs in the Sea of Generosity

  Oonagh B. Breen and Carolyn J. Cordery, Nonprofit Policy Forum (13, 4, 273)

• Charities and the Fiduciary Paradigm

  Rosemary Teele Langord, Journal of Equity (16)

• Legal Frameworks for the Social and Solidarity Economy

  , OECD

• The Philanthropy Environment in Europe

  , Philanthropy Europe Association

• The Future of Civil Society Research in China, Hong Kong and Vietnam

  Mark Sidel, Edward Elgar

• A Research Agenda for Civil Society (Book Chapter): The Future of Civil Society Research in China, Hong Kong, and Vietnam

  Mark Sidel, Edward Elgar (283)

• Designing Legal Frameworks for Social Enterprises: Practical Guidance for Policy Makers

  , OECD

• Handbook: How to Use EU Law to Protect Civic Space

  , European Center for Not-for-Profit Law (ECNL) and Philanthropy Europe Association (Philea) (Handbook: How to Use EU Law to Protect Civic Space)

• COVID-19 and Civil Society in Southeast Asia: Beyond Shrinking Civic Space

  Jasmin Lorch and Janjira Sombatpoonsiri, Voluntas: International Journal of Voluntary and Nonprofit Organizations (34, 613)

• What Does a World-Leading Framework of Charities Law Look Like?

  S. Barker, The New Zealand Law Foundation

• The Philanthropic Capital Study

  Thomas Vernon, European Commission

• Governance Duties and Conflicts of Interest in the Charities Sector: Australia and England & Wales Compared

  Rosemary Teele Langford & Malcolm Edward Anderson, Third Sector Review

• Giving Advice: The Case for the FCA to Act on Philanthropy

  Nicole Sykes, Law Family Commission on Civil Society

• The Global Philanthropy Environment Index

  , Indiana University

• Unlocking Cross-Border Philanthropy in Asia: An Assessment of Donor Interest & Infrastructure Readiness

  Ly Tran and Giang Thai, Give2Asia, Asia Philanthropy Circle, and King Baudouin Foundation

• 2021 Civil Society Organization Sustainability Index

  , US Aid, FHI360, and International Center for Not-for-Profit Law

• The school that moved: when does land cease to be used for charitable purposes?

  Rebecca Fry, Trusts & Trustees (28, 3, 238)

• Trust Registration Around the World

  Andres Knobel and Florencia Lorenzo, Tax Justice Network

• Charitable Trusts Bill 2022 (WA) — a critique

  Ian Murray, Public Law Review

• Rules and Incentives: Mapping the Legal Framework for Non-Profit Organisations and Philanthropy in Latin America and the Caribbean

  Magdalena Aninat, Rocio Vallespin, and Rodrigo Villar, WINGS, Centro de Filantropía e Inversiones Sociales de la Universidad Adolfo Ibáñez (CEFIS UAI), and the Lilly Family School of Philanthropy - Indiana University.

• Recommendation of the Council on the Social and Solidarity Economy and Social Innovation

  , OECD

• Comparative Legal Analysis of Associations Laws and Regimes in the EU

  , European Commission

• Non-Profit Organizations TF Risk Assessment Tool: Identifying the FATF NPOs at Risk of Terrorist Financing Abuse

  Yee Man Yu, Emile J. M. can der Does de Willebois, and Benjamin Evans, The World Bank

• Non-Governmental Organisations and the Implementation of Measures Against Money Laundering and Terrorist Financing

  Jeremy McBride, Council of Europe

• From proof to presumption: the contribution of Palles to the public benefit debate in charity law

  Oonagh B. Breen, Four Courts Press

• Tax Exemptions for Charities: Indian Supreme Court expounds the law

  Tarun Jain

• Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe (Introduction: Identifying Trends, Providing Benchmarks)

  Carola Carazzone, Assifero and Dafne, and Angel Font, Donors and Foundations Networks in Europe AISBL and European Centre AISBL (8)

• Mapping on Terrorism Financing Risk in Nonprofit Organizations in Member Countries of the Financial Action Task Force of Latin America

  , International Center for Not-for-Profit Law

• The Legal Space for Non-Governmental Organisations in Europe

  Jeremy McBride, Council of Europe

• Report on the Enactment of Non-Charitable Purpose Trusts

  , Singapore Academy of Law

• A Statute for Europe Cross-Border Associations and Non-Profit Organisations: European Added Value Assessment

  Klaus Müller and Meenakshi Fernandes, European Parliamentary Research Service

• Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe (Perspectives: Shining the Spotlight on Philanthropy)

  Oonaugh B. Breen, Donors and Foundations Networks in Europe AISBL and European Centre AISBL (16)

• Unintended Consequences of AML/CTF Regulation: The Challenges of Banking Non-Profit Organisations

  Noémi També, European Center for Not-for-Profit Law Stiching (ENCL)

• A Statute for Europe Cross-Border Associations and Non-Profit Organisations: Potential Benefits in the Current Situation

  Antonio Fici, European Parliamentary Research Service

• The Potential and Risks of Using Digital Technologies in Fundraising: A Comparative Research

  Eszter Hartay, Boris Strečanský, and Marta Achler, European Center for Not-for-Profit Law

• Civil Society & The National Recovery and Resilience Plans: A Reality Check

  , European Center for Not-For-Profit Law

• Tax Benefits Stimulating Philanthropy

  Berna Keskindemir, Eszter Hartay, Ivana Rosenzweigova, and Luben Panov, European Center for Not-for-Profit Law

• Philanthropy and the Global Economy: Opportunities in a World of Transition

  , Citi GPS

• Understanding the Meaning of Terms: Definitions and Taxonomy

  Barry Knight , WINGS

• Steward-Ownership: A Short Guide-Book to Legal Frameworks

  , Purpose Foundation

• Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe (Foreword: Foundations - How to Regulate These Unique Actors in Society?)

  Helmut K. Anheier, Donors and Foundations Networks in Europe AISBL and European Centre AISBL (6)

• Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe (The Legal and Fiscal Environments for Foundations in Europe - A Comparative Summary)

  Nikoleta Bitterova and Hanna Surmatz, Donors and Foundations Networks in Europe AISBL and European Centre AISBL (11)

• Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe (Perspectives: Foundations, Civil Society and State Supervision - What's At Stake?)

  Wino van Veen, Donors and Foundations Networks in Europe AISBL and European Centre AISBL (18)

• Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe (Perspectives: Wanted: A Rational Definition of Ultimate Beneficiary Owners of Public-Benefit Foundations)

  Katerina Ronovska, Donors and Foundations Networks in Europe AISBL and European Centre AISBL (20)

• Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe (Point-By-Point Analysis)

  Nikoleta Bitterova and Hanna Surmatz, Donors and Foundations Networks in Europe AISBL and European Centre AISBL (26)

• Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe (Country-By-Country Comparative Charts)

  , Donors and Foundations Networks in Europe AISBL and European Centre AISBL

• Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe (Perspectives: Caught in the Anti-Money Laundering Web)

  Katerina Hadzi-Miceva Evans, Donors and Foundations Networks in Europe AISBL and European Centre AISBL (22)

• Comparative Highlights of Foundation Laws: The Operating Environment for Foundations in Europe (Perspectives: Foundations in Europe from a Tax Perspective - Observations and Trends)

  Giedre Lideikyte Huber, Donors and Foundations Networks in Europe AISBL and European Centre AISBL (24)

• Addressing Roadblocks to Cross-Border Giving

  Daniel Ferrell-Schweppenstedde, Maecenata Observatorium (51)

• Emerging Roles and Risks of Philanthropy and Other Private Sector Engagement in Global Education

  Lara Patil, UNESCO: Global Education Monitoring Report

• Analyzing the International Legal Status of Non-Governmental Organizations

  Temilade Adebayo, Academia Letters

• Virtual Currency Donations: Navigating Philanthropy's New Frontier

  Tomicah Tillemann, Dahna Goldstein, John Paul Schnapper-Casteras, and Misha Guttentag, New America and International Center for Not-for-profit Law

• Non-Governmental Organisations: Review of Developments in Standards, Mechanisms and Case Law 2017-2019

  Jeremy McBride, Council of Europe

• Regulating European Philanthropy: Lessons from the Scholarly Legacy of Evelyn Brody

  Oonaugh B. Breen, Nonprofit Policy Forum (11, 3, 1)

• OECD Tax Policy Studies: Taxation and Philanthropy

  , OECD Tax Policy Studies (27)

• Taxation and Philanthropy: Policy Brief

  , OECD Tax Policy Studies (27)

• When is the Advancement of Religion Not a Charitable Purpose?

  Pauline Ridge, Canadian Journal of Comparative and Contemporary Law (6, 1, 360)

• The State of Asian Philanthropy

  Mark Sidel, Alliance Magazine

• Shareholder Foundations of Enterprises: the North European Style of Securing Family Businesses for the Long Term-Rising Up To The Global Challenge

  Ineke A. Koele and Rasmus K. Feldthusen, Trusts & Trustees (26, 7, 654)

• Social Enterprises and their Ecosystems in Europe

  Carlo Borzaga, Giulia Galera, Barbara Franchini, Stefania Chiomento, Rocio Nogales, and Chiara Carini, European Union

• Philanthropy in Central & Eastern Europe (CEE)

  , Social Impact Alliance for Central & Eastern Europe

• Giving Civil Society The Right Response

  , Charities Aid Foundation

• Report on the State of Civil Society in the EU and Russia

  , EU-Russia Civil Society Forum

• Human Rights Grantmaking Principles

  , Human Rights Funders Network, ARIADNE: European Funders for Social Change and Human Rights, and Philanthropy Advancing Women's Human Rights

• Principles for Statutory Regulation and Self-Regulation of Fundraising

  Eszter Hartay, Francesca Fanucci, and Kristen McGeeney, European Center for Not-For-Profit Law and International Center for Not-for-Profit Law

• EFC Members' Responses To The Covid-19 Pandemic

  , European Foundation Centre

• The European Philanthropy Manifesto: 'Clearly Needed and a Very Good Thing'?

  Jenny Harrow and Tobias Jung, Voluntary Sector Review (11, 3, 383)

• Philanthropic Structuring: The Asian Context Paving the Way to Strategised, Sustainable and Impactful Giving

  Hang Wu Tang, Man Yip, and Vincent Ooi, Singapore Management University

• Funding of Public Benefit Activity with 1% of Personal Income Tax Scheme: Empirical Research

  Mariola Mamcarczyk and Paweł Zieniuk, Journal of Management and Business Administratioon (28, 4, 86)

• Advocacy by Charities: What is the Question?

  Susan Barker, Canadian Journal of Comparative and Contemporary Law (6, 1, 1)

• Modernizing the 'Definition' of Charity: Charting the Tax Terrain of Statutory Reform

  Reid Buchanan & Michelle Gallant, Canadian Journal of Comparative and Contemporary Law (6, 1, 78)

• Tax Incentives for Cross-border Giving in an Era of Philanthropic Globalization: A Comparative Perspective

  Tax Incentives for Cross-border Giving in an Era of Philanthropic Globalization: A Comparative Perspective, Canadian Journal of Comparative and Contemporary Law (6, 1, 109)

• Charitable Un-educational Objects

  Gino E Dal Pont, Canadian Journal of Comparative and Contemporary Law (6, 1, 191)

• Judgment-Proofing Voluntary Sector Organisations from Liability in Tort

  Phillip Morgan, Canadian Journal of Comparative and Contemporary Law (6, 1, 220)

• Donor Advised Funds: What Can North America Learn From the Australian Approach?

  Ian Murray, Canadian Journal of Comparative and Contemporary Law (6, 1, 260)

• Steward-Ownership: Rethinking Ownership in the 21st Century

  , Purpose Foundation

• Why and When Discrimination is Discordant with Charitable Status: The Problem with "Public Policy", The Possibility of a Better Solution

  Adam Parachin, Canadian Journal of Comparative and Contemporary Law (6, 1, 305)

• The Law Affecting Civil Society in Asia: Developments and Challenges for Nonprofit and Civil Society Organizations

  Mark Sidel and David Moore, International Center for Not-For-Profit Law

• Freedoms Under Threat: The Spread of Anti-NGO Measures in Africa

  Godfrey M. Musila, Freedom House

• Registering A Civil Society Organisation - Volume 2: A Handbook of Key Laws from 7 Countries

  , European Center for Not-For-Profit Law

• Fundraising Around the World: The Common Threads and Differences in Public Attitudes To Fundraising and Charities Around the Globe

  Cian Murphy & Gavin Coopy, NFP Synergy

• Contentions Over World Culture: The Rise of Legal Restrictions on Foreign Funding to NGOs, 1994-2015

  Patricia Bromley, Evan Schofer, and Wesley Longhofer, Social Forces

• Taxing Aid: The End of a Paradox?

  Emilie Caldeira, Anne-Marie Geourjon, and Grégoire Rota-Graziosi, International Tax and Public Finance (27, 240)

• Steward-Ownership: Ownership and Finance Solutions for Mission-Driven Businesses

  , Purpose Foundation, RSF Finance, Organic Valley & Organically Grown Company

• Civil Society in Central and Eastern Europe: Monitoring 2019

  Eva More-Hollerweger, Flavia-Elvira Bogorin, Julia Litofcenko, and Michael Meyer (editors), ERSTE Foundation

• Fundraising Self-Regulation: An Analysis and Review

  Ian MacQuillin, Dr Adrian Sargeant, and Harriet Day, ECNL European Center for Not-for-Profit Law

• International Standards on Access to Foreign Funding for CSOs

  , European Center for Not-for-Profit Law

• Closing Civic and Political Spaces: Exploring Opportunities for CSOs in the MENA Region to Advocate for Claiming Spaces

  Emad Emam, Osama Goher, and Sabreen AbdulRahman, Innovation For Change

• Philanthropy and Islam

  Ayatollah Fazal Milani and Mohamed Amersi, Philanthropy Impact Magazine (21, 9)

• The "Foreign Agent Problem": An International Legal Solution to Domestic Restrictions on Non-Governmental Organizations

  Jaqueline Van De Velde, Cardozo Law Review (40, 2, 687)

• Briefer on Cutting Edge Trends in Social Enterprise Regulation

  , European Center for Not-For-Profit Law

• International Tax Treaties and Cultural Heritage

  Dr. S.J.C. Hemels

• Enabling the Flow of Donations: International Standards that Safeguard Cross-Border Giving to CSOs

  Alice Thomas, European Center for Not-for-Profit Law

• Wealth Taxes in Foreign Countries

  Emma Chamberlain, Wealth Tax Commission

• The Social Enterprise Development and the Birth of Hybrid Entities: A Comparative Law Perspective

  Livia Ventura

• Regulation 2019/880 - Introduction and the Import of Cultural Goods

  , Official Journal of the European Union

• Investing for Global Impact

  Anna Lawlor, Financial Times

• Philanthropy Sector and NPO Coalition Engage with Financial Action Task Force

  , Philanthropy Europe Association

• Status of NGO Legislation in CARICOM: Towards a Policy Framework for Informing Enabling NGO Legislation

  Natalie Da Breo and Cecilia Babb, Caribbean (NGO) Policy Development Centre

• Towards a Comparative Understanding of Foundations

  Stefan Toepler, American Behavioral Scientist (62, 13, 1956)

• Global Philanthropy Report: Perspectives on the Global Foundation Sector

  Paula D. Johnson, Harvard University's John F. Kennedy School of Government

• 2018 Giving Global Matrix: Tax, Fiduciary and Philanthropic Requirements

  , Global Impact and KPMG

• Going Public: International Art Collectors in Sheffield

  Louisa Buck, Museums Sheffield

• Registering A Civil Society Organisation: A Handbook of Key Laws from 10 Countries in Europe and the MENA Region

  , European Center for Not-For-Profit Law

• The Paradox of Tax Exemptions of Official Development Assistance in Developing Countries

  Émilie Caldeira, Anne-Marie Geourjon, and Grégoire Rota-Graziosi, Ferdi Policy Brief (172)

• Charity and Legal Publishing - The Relevance of Current Learning Resources

  Adam Parachin, The Pemsel Case Foundation

• The Development Dimension: Private Philanthropy for Development

  , OECD

• Enlarging the Space for International Philanthropy

  Dr. Ineke A. Koele, Koele: Tax & Legal Perspecta

• Critical Review on Waqf Experiences: Lessons from Muslim and Non-Muslim Countries

  Aimu Fadzirul Kamarubahrin and Abdullah Mohammed Ahmed Ayedh, Aimu Fadzirul Kamarubahrin and Abdullah Mohammed Ahmed Ayedh

• The Role and Design of Net Wealth Taxes in the OECD

  , OECD Tax Policy Studies (26)

• 2018 Global Trends in Giving Report

  , Your Public Interest Registry and Nonprofit Tech for Good

• The Taxation of Foreign Aid: Don't Ask, Don't Tell, Don't Know

  Iain Steel, Roal Dom, Cathal Long, Mara Monkam, and Paddy Carter, African Tax Administration Forum

• Fidelity Charitable Policy Guidelines: Program Circular

  , Fidelity Charitable

• Challenges Facing Civil Society Organisations Working on Human Rights in the EU

  , European Union Agency for Fundamental Rights

• The State of Civic Freedoms in the Middle East and North Africa: Access to Associational Rights in Morocco, Tunisia, Lebanon, Jordan and Kuwait

  , The International Center for Not-For-Profit Law

• InterAction NGO Standards

  , InterAction

• At The Intersection of Security and Regulation: Understanding the Drivers of 'De-Risking' and the Impact of Civil Society Organizations

  , Human Security Collective and European Center for Not-For-Profit Law

• Compendium of Opinions Adopted by the Expert Council on NGO Law

  Jeremy McBride, Council of Europe

• Percentage Designations Assessed: Redistribution and the Idea of the School of Philanthropy

  Marianna Török and Boris Strečanskýb, European Research Network on Philanthropy (ERNOP)

• Penalties on Charitable Organizations in the United States and Commonwealth Countries

  Marc Owens, The Pemsel Case Foundation

• A New Global Picture of Organizations Serving Philanthropy: Growing and Strengthening The Field

  "Barry Knight, Pamela Ribeiro, Adam Pickering, Alina Porumb, Bhekinkosi Moyo, Chandrika Sahai, Hilary Pearson, Liza Goulet and Nick Deychakiwsky", WINGS

• Boosting Cross-Border Philanthropy in Europe - Towards A Tax-Effective Environment

  Hanna Surmatz and Ludwig Forrest, European Foundation Centre

• Civil Society Challenged: Towards An Enabling Policy Environment

  Helmut K. Anheiner, Economics: The Open-Access, Open Assessment Journal (11)

• Financing for Social Impact - The Key Role of Tailored Financing and Hybrid Finance

  Alessia Gianoncelli and Priscilla Bioardi, European Venture Philanthropy Association

• An Investigation Into Goodness of Zakat Laws in Selected Countries

  Mohammed Obaidullah, Islamic Research and Training Institute

• EU Registration Options for NGOs Preparing UK-Based NGOs for Brexit: A Guide to Establishing NGOs in Europe

  , Advocates for International Development

• Civil Society in Central and Eastern Europe: Challenges and Opportunities

  Peter Vandor, Nicole Traxler, Reinhard Millner, and Michael Meyer (Editors), ERSTE Foundation

• Contested and Under Pressure: A Snapshot of the Enabling Environment of Civil Society in 22 Countries

  Andre Firmin, CIVICUS

• A Difference In Approach: Comparing the US Foreign Agents Registration Act With Other Laws Targeting Internationally Funded Civil Society

  Samatha Laufer, The International Journal of Not-for-Profit Law (19, 1, 5)

• Distract, Divide, Detach: Using Transparency and Accountability to Justify Regulation of Civil Society Organizations

  Hans Gutbrod, Transparency & Accoouontability Initiative

• The History of the Giving While Living Ethic

  Benjamin Soskis, The Atlantic Philanthropies

• Regulating the Foreign Activities of Charities: A Comparative Perspective

  Dr. Natalie Silver, The Pemsel Case Foundation

• The Regulatory Framework for Fundraising in Europe

  , ECNL European Center for Not-for-Profit Law

• Shrinking Civil Society Space in the Horn of Africa

  Dr. Mehari Taddele Maru, PAX and Al Khatim Adlan Center for Enlightenment and Human Development (KACE)

• Waqf In Islamic Legal System and Trust System in the United Kingdom: A Comparative Study

  Fahad Mohammed Alabdulmenem, Journal of Law, Policy and Globalization (61, 208)

• Common Law Foundations and their Recognition-a 'New Kid on the Block' in Private International Law

  Peter Picht and Caroline Kopp, Trusts & Trustees - The International Academy of Estate and Trust Law (23, 6, 621)

• Globalization Without a Safety Net: The Challenge oof Protecting Cross-Border Funding of NGOs

  Lloyd Hitoshi Mayer, Minnesota Law Review (102, 1205)

• Strategies in International Fundraising for the Arts

  Renate Buijze, European Research Network on Philanthropy 8th International Conference

• The Legal Landscape for Philanthropy in the Arab Gulf

  , International Center for Not-For-Profit Law (8, 1)

• Philanthropy for the Arts in the Era of Globalisation International Tax Barriers for Charitable Giving

  Renate Buijze, Eramus University Rotterdam

• Assessment of the Impact of the Percentage Tax Designations: Past, Present, Future (Book Chapter): Chapter V. Policy Making

  Marianna Török, ERSTE Foundation (48)

• Assessment of the Impact of the Percentage Tax Designations: Past, Present, Future (Book Chapter): Chapter II. What is a "Percentage Tax Designation Mechanism"?

  Marianna Török, ERSTE Foundation (12)

• Comparative Literature Review: Hong Kong, Singapore, and Taiwan

  Wenjuan Zheng, Paul Ong, Alycia Cheng, and Karna Wong, UCLA and Global Chinese Philanthropy Initiative

• Assessment of the Impact of the Percentage Tax Designations: Past, Present, Future (Book Chapter): Chapter I. Background

  "Boris Strečanský and Marianna Török", ERSTE Foundation (8)

• The Shrinking Space For Civil Society (Book Chapter): Enabling Philanthropy Across Europe

  Ludwig Forrest, European Foundation Centre (16)

• Regulation of Nonprofit and Philanthropic Organizations: An International Perspective

  Mark Sidel, Nonprofit Quarterly (2016, Summer)

• The Shrinking Space For Civil Society (Book Chapter): The Shrinking Space for Civil Society - The Case of Russia

  Joachim Rogall and Atje Drexler, European Foundation Centre (18)

• The Shrinking Space For Civil Society (Book Chapter): Palliative or Catalyst? Defending the Space for Civil Society

  Vinit Rishi, European Foundation Centre (24)

• Assessment of the Impact of the Percentage Tax Designations: Past, Present, Future (Book Chapter): Chapter VI. Variations of the Mechanism In Hungary and Slovakia

  István Sebestény and Fedor Blaščák, ERSTE Foundation (56)

• Beyond the Water's Edge: Re-Thinking the Tax Treatment of Australian Cross-Border Donations

  Natalie Silver, Queensland University of Technology

• Civil Society Regulation and Space in Asia and the Turn Against Politics

  Mark Sidel, Charity Law & Practice Review (18)

• The Categorisation of Tax Jurisdictions in Comparative Tax Law Research

  Renate Buijze, Eramus Law Review (4, 189)

• Handbook on Civil Society Organizations Registration and Operation: Comparative Aspects

  , European Center for Not-For-Profit Law

• Hands Off My Regime! Governments' Restrictions on Foreign Aid to Non-Governmental Organizations in Poor and Middle-Income Countries

  Kendra Dupuy, James Ron, and Aseem Prakash, World Development (84, 299)

• Comparative Research of Non-Profit Organisations: A Preliminary Assessment

  Marybel Perez, Georg von Schnurbein, and Theresa Gehringer, CEPS Working Paper Series, No. 9

• The Impact of Charity and Tax Law/Regulation on Not-for Profit News Organizations

  Robert G. Picard, Valeries Belair-Gagnon and Sofia Ranchordás, Reuters Institute for the Study of Journalism, University of Oxford and the Information Society Project, Yale Law School

• A Practical Starting Point for Funders

  Drawn from the background document written by Poonam Joshi, ARIADNE

• Practical Recommendations for the Creation and Maintenance of a Safe and Enabling Environment for Civil Society, Based on Good Practices and Lessons Learned

  , United Nations General Assembly: Human Rights Council

• Donation States - Country Notes: Annex to the Donation States Report

  , Charities Aid Foundation

• The Shrinking Space For Civil Society (Book Chapter): Foreword - Pushing Back Against The Shrinking Space for Civil Society

  Ewa Kulik-Bielińska, European Foundation Centre (2)

• A Critical Analysis of the Development of the Public Benefit Requirement of Charitable Purposes Under English and Welsh Charity Law, from Re Compton [1945] 1 Ch 123 to R (Independent School Council) v Charity Commission [2012] Ch 214

  Naomi Cubillo Barsi, Fields: Journal of Huddersfield Student Research (2, 1)

• The Shrinking Space For Civil Society (Book Chapter): Challenges for Civil Society in Latin America

  Sean McKaughan, European Foundation Centre (4)

• The Shrinking Space For Civil Society (Book Chapter): Navigating Our New Normal

  Martín Abregú and Hilary Pennington, European Foundation Centre (40)

• The Shrinking Space For Civil Society (Book Chapter): Appealing to the Enlightened Self-Interest of Partners to Reinforce Civil Society

  Adam Pickering, European Foundation Centre (7)

• Donation States: An International Comparison of the Tax Treatment of Donations

  , Charities Aid Foundation

• The Shrinking Space For Civil Society (Book Chapter): A Letter from an African Foundation in 2064

  Bhenkinkosi Moyo, European Foundation Centre (22)

• The Shrinking Space For Civil Society (Book Chapter): The Shrinking Space for Civil Society

  Nick Perks, European Foundation Centre (36)

• Approaches Towards the Application of Tax Incentives for Cross-Border Philanthropy

  Renate Buijze, Intertax (44, 1, 14)

• The Shrinking Space For Civil Society (Book Chapter): Closing Space for Civil Society Creates New Challenges for International Grantmakers

  Mary A. Gailbreath, European Foundation Centre (44)

• The Shrinking Space For Civil Society (Book Chapter): Ensuring Grantees' Resilience

  Emily Martinez and Iva Dobichina, European Foundation Centre (12)

• The Shrinking Space For Civil Society (Book Chapter): From Dissidents' Democracy to Grass-Roots Democracy - Countering the Notion of the Closing Space of Civil Society

  Haki Abazi, European Foundation Centre (28)

• Assessment of the Impact of the Percentage Tax Designations: Past, Present, Future (Book Chapter): Chapter VII. Country Reports

  István Sebestény, Marco Marucci, Vaidotas Ilgius, Kuba Wygnański, Cătălin Gheorghe, Fedor Blaščák, and Marie Hladká, ERSTE Foundation (66)

• Freedoms of Association and Assembly and NGO Regulation in Greece and England

  Konstantinos D. Magliveras, The International Journal of Not-for-Profit Law (18, 1, 40)

• The Index of Global Philanthropy and Remittances

  , Hudson Institute

• European Non-Profit Oversight: The Case for Regulating From the Outside In

  Dr. Oonagh B. Breen, Chicago-Kent Law Review (91, 3, 102)

• International Meeting on the Enabling Environment for Philanthropy

  , WINGS: Worldwide Initiatives for Grantmaker Support

• How To Prevent Inappropriate Restrictions on NGO Activities in Europe?

  Yves Cruchten, Council of Europe

• Enhancing Effective Implementation of FATF Standards and Nonprofits: Lessons Learnt from Mutual Evaluation Processes: Meeting Outcomes

  , Open Society Foundations

• Assessment of the Impact of the Percentage Tax Designations: Past, Present, Future (Book Chapter): Chapter IV. Added Value

  Boris Strečanský, ERSTE Foundation (40)

• Assessment of the Impact of the Percentage Tax Designations: Past, Present, Future (Book Chapter): Chapter III. The Financial Value of the Percentage Designation Mechanism

  Marianna Török, ERSTE Foundation (26)

• Guardians of the Charitable Realm: Charitable Trust Supervision Practice and Procedure in the Common Law World

  Oonaugh B. Breen, European Review of Private Law

• The Shrinking Space For Civil Society (Book Chapter): The Space for Civil Society Is Big Enough - If We Push For It!

  Boudewijn de Blij, European Foundation Centre (42)

• Civil Society Watch Report

  Teldah Mawarire, Ines Pousadela, and Cathal Gillbert, CIVICUS

• Comparing the Effectiveness of Waqf and English Charitable trusts

  Mohammad Abdullah, Islamic Relief Academy

• Social Entrepreneurship in the Middle East Toward Sustainable Development for the Next Generation

  Ehaab Abdou, Amina Fahmy, Diana Greenwald, Jane Nelson, Silatech

• The Taxation of Non-Profit Organizations After Stauffer

  Anzhela Yevgenyeva, Kluwer Law International

• International and Comparative Law Analysis of the Right to and Restrictions on Foreign Funding of Non-Governmental Organizations

  , American Bar Association Center for Human Rights

• Legal and Fiscal Innovations in East Asia: Update

  Leon Irish, International Journal of Civil Society Law (13, 1, 43)

• Counter Terrorist Financing via Non-Profit Organisations: Assessing Why Few States Comply with the International Recommendations

  Matthew Robert Shillito, De Gruyter - Nonprofit Policy Forum

• Constructing A Developmental and Transformational Philanthropy in Africa: Towards A New Regulatory Common Sense

  , Southern Africa Trust and The African Grantmakers Network

• Civil Society Regulation and Space in Asia and the Tun Against Politics

  Mark Sidel, The Charity Law & Practice Review (18, 133)

• Guidelines on the Legal Personality of Religious or Belief Communities

  , OSCE Office for Democratic Institutions and Human Rights (ODIHR

• Regimes of International Giving: The Politics of Public and Private Foreign Assistance in the United States, Britain, and Sweden

  Ralitsa Donkova, University of Minnesota

• Must the Tax Court of Canada Recognize the Validity of a Foreign Non-Charitable Purpose Trust Under the Hague Convention on Trusts? Or is the Convention Irrelevant Anyway?

  Joel Nitikman, Trusts & Trustees (21, 3, 313)

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  , FATF

• A Wave of Social Enterprise Legal Developments Across Europe

  , European Social Enterprise Law Association

• Shareholder Foundations: The First European Study

  , Prophil

• Are Foundations For Ever?

  Rupert Graf Strachwitz, The Maecenata Institute: Opuscula

• Risk Assessment Scoping Paper: The Risk Based Assessment Approach and Mutual Evaluations as the Cornerstone to Validating the Effectiveness of Recommendation 8

  , Open Society Foundations

• Regulating Political Activities of Non-Governmental Organisations

  Katerina Hadzi-Miceva Evans, Council of Europe

• Comparative Studies on Contemporary Zakat Distribution: A Practical Experience of Some Selected Muslim States

  Sheriff Mihammad Ibrahim, Journal for Studies in Management and Planning (1, 7, 286)

• EUFORI Study: European Foundations Research and Innovation

  Barbara Gouwenberg, Danique Karamat Ali, Barry Hoolwerf, Rene Bekkers, Theo Schuyt, and Jan Smit, Center for Philanthropic Studies

• Guidelines on Freedom of Association

  , OSCE's Office for Democratic Institutions and Human Rights

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  , Study Group on European Cooperative Law

• Transnational Giving

  Rupert Strachwitz, Philanthropy Impact Magazine (9)

• Current Trends in Self-Regulation of Civil Society Organizations in Europe: A General Overview

  , European Center for Not-For-Profit Law

• The Fisc and the Frontier: Approaches to Cross-Border Charity in Australia and the UK

  Myles McGregor-Lowndes, Julie-Anne Tarr, and Natalie Silver, The Philanthropist

• Differentiated Regulation: The Case of Charities

  Carolyn Cordery, Dalice Sim, Tony van Zijl, Accounting and Finance (57, 1, 131)

• From Prosperity to Purpose: Perspectives on Philanthropy and Social Investment Among Wealthy Individuals in Latin America

  Christine W. Letts, Paula Doherty Johnson, and Colleen Kelly, UBS Philanthropy Advisory and Hauser Institute for Civil Society at Harvard University

• An Overview of Philanthropy in Europe

  , Observatoire de la Fondation de France / CERPhi

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  Antonio Fici, Euricse Working Papers

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  Nazita Lajevardi, Nicole Rigillo, Mirle Rabinowitz-Brussell, and James Stauch, Montreal Research Laboratory on Canadian Philanthropy

• The Legal Framework for Not-for-Profit Organizations in Central and Eastern Europe

  Hu Tianlong, Fronteirs of Law in China (10, 1, 161)

• Social Enterprise in Europe - Developing Legal Systems Which Support Social Enterprise Growth

  , European Social Enterprise Law Association

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  Alexandra Braun, Comparative Property Law: Global Perspectives

• Managing Assets in Trading Charities: US, UK and Australian Regulatory Responses

  Dr. Matthew Turnour, Global Cross Legal

• Landmark Decisions of the ECJ in Direct Taxation (Book Chapter): 3 - Dividend Taxation: Outbound and Inbound (Verkooijen and ACT Group Litigation)

  Joachim Englisch, Kluwer Law International (41)

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  Werner Haslehner, Kluwer Law International (61)

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  Doug Rutzen, The International Journal of Not-for-Profit Law (17, 1, 5)

• Landmark Decisions of the ECJ in Direct Taxation (Book Chapter): 10 - Free Movement of Capital and Third Countries: Test Claimants in the FII Group Litigation

  Pasquale Pistone, Kluwer Law International (193)

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  Anzhela Yevgenyeva, Kluwer Law International (207)

• Allies or Adversaries? Foundation Responses to Government Policing of Cross-Border Charity

  Dr. Oonagh B. Breen, The International Journal of Not-for-Profit Law (17, 1, 45)

• States, Public Space, and Cross-Border Philanthropy: Observations from the Arab Transitions

  Barbara Lethem Ibrahim, The International Journal of Not-for-Profit Law (17, 1, 72)

• Enabling Environment for Civil Society Development in the Black Sea Region: Towards A Regional Strategy for Cooperation

  Tanja Hafner Ademi and Milka Ivanovska Hadjievska, Romanian NGDO Platform FOND

• Comments on the Emerging Law on the Administration of Foreign NGOs in China

  Dejian Li, International Journal of Civil Society Law (13, 1, 15)

• The Problems with Direction and Control

  John Lorinc, The Philanthropist

• Legal Regulation of Economic Activities of Civil Society Organizations

  , European Center for Not-for-Profit Law

• CPDE Global Synthesis Report 2015: The State of Development Cooperation, CSO Enabling Environment and CSO Development Effectiveness

  , CSO Partnership for Development Effectiveness

• Current Trends in Philanthropy

  Eileen Heisman, Investments & Wealth Monitor (29)

• A Legal Road Map for Social Impact Bonds in Developing Countries

  , Thomson Reuters Foundation

• Terrorism and NPOs - What Could FATF Do?

  Emile van der Does de Willebois, The World Bank

• Future World Giving: Enabling an Independent Not-for-Profit Sector

  , Charities Aid Foundation

• Philanthropy as an Emerging Contributor to Development Cooperation

  Heather Grady, United Nations Development Programme

• The B Corp Handbook: How to Use Business as a Force for Good

  Ryan Honeyman, Berrett-Koehler Publishers

• Charity and Philanthropy in Russia, China, India, and Brazil

  Joan E. Spero, The Foundation Center

• An Overview of Issues Related to NPOs and Other Associations

  Alexy Avtonomov, International Journal of Civil Society Law (12, 1, 7)

• Freedom of Religion as an Associational Right

  Nicholas Aroney, University of Queensland Law Journal (33, 1, 153)

• A Mapping of Existing Initiatives to Address Legal Constraints on Foreign Funding of Civil Society

  , International Center for Not-For-Profit Law

• Future World Giving: Building Trust in Charitable Giving

  , Charities Aid Foundation

• Assessment Tools for Measuring Civil Society's Enabling Environment

  , Global Trends in NGO Law (5, 1)

• Charities and Foundations in the U.S.A., England, Germany, France and Spain (Differences and Similarities in the Governance, Accountability and Public Control)

  Juan-Cruz Alli Turrillas, Revista General de Derecho Publico Comparado (General Journal of Comparative Public Law) (15)

• The Proposal for a European Foundation Statute and Its Influence on Italian Legislation

  Renzo Rossi, The International Journal of Not-for-Profit Law (16, 1, 24)

• Minding the Pennies: Global Trends in the Regulation of Charitable Fundraising

  Oonaugh B. Breen, UCD Working Papers in Law, Criminology & Socio-Legal Studies Research Paper No. 9

• Third Sector Regulatory Systems in MMCs: Present Characters; Future Concerns

  Dr. Samiul Hasan, International Journal of Civil Society Law (12, 1, 57)

• Give Me a Break: Why the UK Should Not Aspire to a "US-Style" Culture of Charitable Giving

  Rhondri Davies, Charities Aid Foundation

• Why Give Away Your Wealth? An Analysis of the Billionaires' View

  Jana Sadeh, Mirco Tonin, and Michael Vlassopoulos, University of Southhampton

• Philanthropication Thru Privatization: Building Permanent Assets for Social Progress

  Lester M. Salamon et al., East-West Management Institute and Johns Hopkins Center for Civil Society Studies

• Taxation of Cross-Border Philanthropy in Europe After Persche and Stauffer - From Landlock to Free Movement?

  Thomas von Hippel, Hanna Surmatz, and Natasha Ibbotson, European Foundation Centre

• European Civil Societies Compared: Typically German-Typically French?

  Edith Archambault, Eckhart Priller, and Annette Zimmer, Voluntas: International Journal of Voluntary and Non-profit Organizations (25, 2, 514)

• Tax and Bilateral Investment Treaties

  Timothy Lyons, Tax Journal (1241)

• De Minimis: Analysis of the Regulation and Practices for Applying the State Aid and de Minimis Aid Rules in Bulgaria and in Other EU Member States

  Nadya Shabani, Pavleta Alexieva, and Ralitsa Velichkova, Bulgarian Centre for Not-for-Profit Law

• Recent Discussions on Inheritance Tax in Asia-Pacific

  Satoru Araki, Asia-Pacific Tax Bulletin (20, 1)

• Review of Importing Democracy: The Role of NGOs in South Africa, Tajikistan & Argentina

  Karla W. Simon, International Journal of Civil Society Law (12, 2, 92)

• Rules to Give By: A Global Philanthropy Legal Environment Index

  Elaine Quick, Toni Ann Kruse, Adam Pickering, NEXUS

• Policy: Protecting the Fisc and Fiscal Oversight Authority

  Myles McGregor-Lowndes, National Center on Philanthropy and the Law - NYU

• Accountability for Civil Society by Civil Society: A Guide to Self-Regulation Initiatives

  Dorothée Guénéheux & Alison Bottomley, CIVICUS

• Impact Investment: The Invisible Heart of Markets - Harnessing the Power of Entrepreneurship, Innovation and Capital for Public Good

  , Deloitte

• Risk of Terrorist Abuse in Non-Profit Organisations

  , FATF

• 10 Innovations in Global Philanthropy: Concepts Worth Spreading in the UK

  Plum Lomax and Rachel Wharton, New Philanthropy Capital

• Charitable Giving, Tax Expenditures, and Direct Spending in the United States and the European Union

  Lilian V. Faulhaber, Yale Journal of International Law (39, 87)

• A Practical Guide for Civil Society: Civil Society Sace and the United Nations Human Rights System

  , United Nations

• Law Reform and the Regulation of Charities: Some Comparative Thoughts

  Alison Dunn and Mark Sidel, The Charity Law & Practice Review (17, 139)

• Stand with Civil Society: Best Practices

  , USAID: Center of Excellence on Democracy, Human Rights, and Governance - Civil Society and Media Division

• Taxation of Educational Institutions

  Daba Tesema, Jimma University School of Law

• Balancing Purpose and Profit: Legal Mechanisms to Lock in Social Mission for "Profit With Purpose" Businesses Across the G8

  , Thomson Reuters Foundation

• Closing Space: Democracy and Human Rights Support Under Fire

  Thomas Carothers and Saskia Brechenmacher, Carnegie Endowment for International Peace

• Philanthropic Freedom: A Pilot Study

  Carol Adelman and Yulya Spantchak, The Center for Global Prosperity - Hudson Institute

• Multinational Corporations' Social Responsibility with Particular Reference to Consumers and Society: OECD Guidelines and Islamic Principles

  Anowar Zahid, Rohimi Bin Shapiee, Mahmud Zuhdi Bin Muhd Nor, Jarsi Jamal, & Hayatullah Laluddin, International Journal of Civil Society Law (11, 1, 51)

• Has Globalization Helped or Hindered Realization and Protection of Human Rights in India?

  Annie Khan, International Journal of Civil Society Law (11, 2, 43)

• Restrictive Laws: How the FATF is Used to Justify Laws That Harm Civil Society, Freedom of Association and Expression

  , Charity and Security Network

• Trusts and Their Equivalents in Civil Law Systems: Why Did The French Introduce the Fiducie Into the Civil Code in 2007? What Might Its Effects Be?

  James Douglas, QUT Law Review (13, 1)

• Charitable Foundations - A Spoonful of Sugar: Endowing Charities Can Make Privatization More Palatable

  , The Economist

• National Styles of NGO Regulation

  Elizabeth A. Bloodgood, Joannie Tremblay-Boire, and Aseem Prakash, Nonprofit and Voluntary Sector Quarterly (43, 4)

• The European Foundation Statute Proposal: Striking the Balance Between Supervising and Supporting European Philanthropy?

  Oonagh B. Breen, Nonprofit Policy Forum (5, 1)

• Fundatio Europaea - Risk of Abuse By Tax Shopping?

  Birgit Weitemeyer, ERA Forum (14, 277)

• Study of the Impact of Donor Counter-Terrorism Measures on Principled Humanitarian Action

  Kate Mackintosh and Patrick Duplat, United Nations Office for the Coordination of Humanitarian Affairs and Norwegian Refugee Council

• For Good and Not For Keeps: How Long-Term Charity Investors Approach Spending on their Charitable Aims

  Richard Jenkins and Kate Rogers, Association of Charitable Foundations

• Future World Giving: Unlocking the Potential of Global Philanthropy

  , Charities Aid Foundation

• Regulating Small and Medium Charities: Does It Improve Transparency and Accountability?

  Carolyn Cordery, International Journal of Voluntary and Nonprofit Organizations

• Report of the Special Rapporteur on the Rights to Freedom of Peaceful Assembly and of Association

  Maina Kiai, Public Order Management and Policing Assemblies

• The Charitable Deduction Games: Are the Laws in Your Favor?

  Khrista Johnson, Columbia Journal of Tax Law (5, 69)

• Corporate Philanthropy with a Global Footprint

  Jocelyn R. Schiedel, The Conference Board: Trusted Insights for Business Worldwide

• Cross-Border Charitable Giving and Its Tax Limitations

  Sigrid Hemels, S Heidebauer, BW Muehlmann, M Stewart, O Thömmes, and T Tukic, Bulletin for International Taxation (67, 11, 611)

• Forum: Interaction of State Aid, Free Movement, Policy Competition and Abuse Control in Direct Tax Matters

  Peter J. Wattel, World Tax Journal (5, 1, 128)

• Tax Laws Affecting Philanthropy in the Countries of South Europe

  , The Balkan Trust for Democracy

• Shared Destiny Shared Responsibility: Growing Binational Philanthropy for a Stronger U.S.-Mexico Partnership

  Andrés Martinez and Marie Lawrence (editors), U.S.-Mexico Foundation

• A State of Flux in Public Benefit Across the UK, Ireland and Europe

  Dr. Mary Synge, The Charity Law & Practice Review (16, 163)

• Winds of Change, Yet Again: The NPO Act Amendment Policy Framework

  Peter Hendricks & Ricardo Wyngaard, International Journal of Civil Society Law (11, 1, 1)

• Social Service Outsourcing to CSOs: Other Countries' Experience and Its Relevance for China

  Karla W. Simon, International Journal of Civil Society Law (11, 2, 34)

• Freedom of Tweet: Wireless Shutdowns in the Wake of the Arab Spring

  Jake McDermott, International Journal of Civil Society Law (11, 1, 11)

• Counter-terrorism, 'Policy Laundering' and the FATF: Legalizing Surveillance, Regulating Civil Society

  Ben Hayes, Transnational Institute/Statewatch

• Protection of U.S. Nongovernmental Organizations in Egypt Under the Egypt-U.S. Bilateral Investment Treaty

  Nick Gallus, The International Journal of Not-for-Profit Law (14, 3, 62)

• The European Foundation Proposal: An Effective, Efficient and Feasible Solution for Tax Issues Related to Cross Border Charitable Giving and Fundraising?

  Dr. Sigrid J.C. Hemels, EATLP

• The Nexus Between Life, Business, and Climate from an Islamic Perspective of Justice and the Public Interest

  Anowar Zahid, International Journal of Civil Society Law (10, 4, 24)

• Charitable Giving and Tax Policy: A Historical and Comparative Perspective

  Gabrielle Fack, Camille Landais, Anthony B. Atkinson, Charles T. Clotfelter, Kimberley Scharf, and Sarah Smith, CEPR/CEPREMAP

• Civil Society Development: A Comparative Study of South Korea and Japan

  Hang Nguyen

• Legal Framework for Social Economy and Social Enterprises: A Comparative Report

  , European Center for Not-For-Profit Law

• Cross-border Charitable and Other Pro-bono Contributions

  Otmar Thömmes, Bulletin for International Taxation (66, 9)

• Defending Civil Society: A Report of the World Movement for Democracy

  , International Center for Not-for-Profit Law and Word Movement for Democracy Secretariat at the Natioonal Endowment for Democracy (2)

• Cross-Border Charitable and Other Pro Bono Contributions: The situation in Europe and the US

  Heike Jochum, Intertax (40, 11, 593)

• Some Reflections on Freedom of Establishment of Non-Profit Entities in the EU

  Stefano Lombardo, ECGI - Law Working Paper

• UK Tax Treatment of Foreign Entities

  James Kessler, The Tax Planning Review (1, 63)

• Policy Framework on NPO Law

  Ricardo Wyngaard, International Journal of Civil Society Law (10, 4, 22)

• The Social Economy in the European Union

  Rafael Chaves Ávila and José Luis Monzón Campos, European Economic and Social Committee

• Developing The Global Guide to What Counts: Expanding the Boundaries of Corporate Giving

  , Deloitte and Committee Encouraging Corporate Philanthropy

• An Indigenous Economic Development Corporation: How Does This Compare To A Charity?

  Fiona Martin, Indigenous Law Bulletin (7, 30, 12)

• Playing by the Rules: Political Activities Fair Game for Charities

  Terrance Carter & Karen Cooper, International Journal of Civil Society Law (10, 3, 1)

• The Global Guide to What Counts: A Defining Moment for Corporate Giving

  , Deloitte and Committee Encouraging Corporate Philanthropy

• Hybrid Entities: Distributing Profits With A Purpose

  Heather Sertial, Fordham Journal of Corporate & Financial Law (17, 1, 261)

• Cross-Border Charitable Contributions

  Otmar Thoemmes and Brigitte W. Muehlmann, Tax Notes International (67, 153)

• Taxation of Charities (Book Chapter): Chapter 5 - Gift and Inheritance Tax with Regard to Charities

  Rik Deblauwe, Anouck Biesmans, Bianca de Kroon, and Frans Sonneveldt, EATLP International Tax Series (11, 87)

• The European Foundation Proposal: A Shift in the EU Tax Treatment of Charities?

  Sigrid J.C. Hemels and Stan A. Stevens, EC Tax Review (21, 6, 293)

• Legal Framework for Global Philanthropy: Barriers and Opportunities

  David Moore and Douglas Rutzen, The International Journal of Not-for-Profit Law (13, 1-2)

• Taxing Charities: A Literature Review

  Matthew Harding, Ann O'Connell, Miranda Stewart, and Dr. Joyce Chia, Not-for-Profit Project, Melbourne Law School

• International NGOs and National Regulation in an Age of Terrorism

  Elizabeth Bloodhood and Joannie Tremblay-Boire, International Journal of Voluntary and Nonprofit Organizations

• European Union: Regulation of Foreign Aid in Selected Countries

  Theresa Papademetriou, Library of Congress (19)

• Drafting and Implementing Volunteerism Laws and Policies: A Guidance Note

  , United Nations Volunters

• The Financial Crisis and the Nonprofit Sector: Can Philanthropic Foundations Support the Creation of a Civic Watchdog of International Finance?

  Lorenzo Fioramonti and Ekkehard Thümler, The International Journal of Not-for-Profit Law (13, 3, 33)

• Comparative Analysis: Regulation of Foreign Aid in Selected Countries

  Ruth Levush, Library of Congress (1)

• What if Gulbenkian had been Perche: Taxing Charitable Giving in Europe

  Sigrid J.C. Hemels, Revista de finanças públicas e direito fiscal (3, 4, 137)

• Charity: Where to Locate an International Charity?

  Ineke A. Koele, Koele Tax & Legal Perspecta

• The Role of Mutual Societies in the 21st Century

  Douwe Grijpstra, Simon Broek, Bert-Jan Buiskool, and Mirjam Plooij, European Parliament

• Charitable Giving Around the World: Thoughts and How to Expand the Pie

  John A. List and Michael K. Price, CESifo Economic Studies (58, 1, 1)

• American Nonprofit Law in Comparative Perspective

  Alyssa A. Dirusso, Washington University Global Studies Law Review (10, 39)

• Encouraging Private Investment in the Cultural Sector

  Vesna Čopič, Aleksandra Uzelac, Jaka Primorac, Daniela Angelina Jelinčić, Andrej Srakar, and Ana Žuvela, European Parliament

• NGO Standing and Influence in Regional Human Rights Courts and Commissions

  Lloyd Hitoshi Mayer, Brooklyn Journal of International Law (36, 911)

• A Survey of the Protections Afforded to the Rights of Gay and Lesbian Individuals

  Jason Steiner, International Journal of Civil Society Law (9, 2, 74)

• When the Use of Force Under Chapter VII is a Necessary U.N. Enforcement Measure

  Nicole Ruzinski, International Journal of Civil Society Law (9, 2, 51)

• Land and Property Tax: A Policy Guide

  Lawrence Walters, United Nations Human Settlements Programme

• Funding Terrorism and Charities

  Blake Bromley, The Philanthropist Journal

• An Asean Community For All: Exploring the Scope for Civil Society Engagement

  Terence Chong and Stefanie lies (Editors), Friedrich Ebert Stiftung

• We're Starting To Share Well With Others: Cross-Border Giving Lessons from the Court of Justice of the European Union

  Charles R. Ostertag, Tulane Journal of International and Comparative Law (20, 255)

• Giving in Evidence: Fundraising From Philanthropy in European Universities

  Beth Breeze, Iain Wilkinson, Barbara Gouwenberg, and Theo Schuyt, European Commission

• Exploring Transparency and Accountability Regulation of Public-Benefit Foundations in Europe

  , European Foundation Centre

• Project Report - Extending the Caribbean Philanthropy Law Initiative to the British Virgin Islands and the Federation of St. Kitts and Nevis

  Judith A. Towle, William S. Moody, and Dr. Michael E. O'Neal

• Through the Looking Glass: European Perspectives on Non-Profit Vulnerability, Legitimacy and Regulation

  Dr. Oonagh B. Breen, Brooklyn Journal of International Law (36, 3, 947)

• Stretching Law Too Far? The Difficulties to Assure the Right to Development

  Joop de Kort, International Journal of Civil Society Law (9, 3, 12)

• Case Comment: Some Thoughts on the Broader Theoretical Basis for Including Political Purposes Within the Scope of Charitable Purposes: The Aid/Watch Case

  Matthew Turnour, International Journal of Civil Society Law (9, 2, 85)

• VAT in the Public Sector and Exemptions in the Public Interest

  Sigurd Næss-Schmidt, and Christian Jervelund, Svend Torp Jespersen, Christian Dahl Wither, Eske Stig Hansen, Marcin Winiarczyk, Holger Nikolai Jensen, Daniel Mekonnen Ali, Martin Schmitz, and Andreas Erdbrügger, EU Publications

• Typologies Report: NPO Sector Vulnerabilities

  , Asia/Pacific Group on Money Laundering

• Worrying Interpretations of 'Liable to Tax': OECD Clarification Would Be Welcome

  Arnaud de Graaf & Frank Pötgens, Interntax (39, 4, 169)

• The Taxation Exemption of Canadian Indians as Governments and Individuals: How Does This Compare with Australia and New Zealand?

  Fiona Martin, Brad Morse, and Barbara Hocking, Common Law World Review (40, 2, 119)

• Elements for Successful CSO Law Reform Initiatives: The Case Studies of Honduras, Iraq and Macedonia

  , European Center for Not-For-Profit Law and the United Nations Development Programme

• The Advancement of Religion in a Pluralist Society (Part I): Distinguishing Religion From Giving to 'Charity'

  Donovan Waters, Trusts & Trustees (17, 7, 652)

• Book Review: Hubert Picarda's Law and Practice Relating to Charities 4th Edition (Butterworth's 2010)

  Karla W. Simon, International Journal of Civil Society Law (9, 3, 53)

• Social Enterprise in Europe: Governance Models - An Analysis of Governance Models in Social Enterprises Through A Comparative Study of the Legislation of Eleven Countries

  Claudio Travaglini, Frederica Bandini, and Kristian Mancinone, Associazione Italiana per la Cultura della Cooperazione e del Non Profit

• Revitalizing the Co-operative Societies Through Constitutional Means

  Dr. P. Ishwara Bhat, International Journal of Civil Society Law (8, 3, 7)

• The Legislative Environment for Civil Society in Africa: A Synthesis Report

  Bhekinkosi Moyo, TrustAfrica

• Assessment of the Environment for Civil Society in Six Selected Countries in Asia

• Doing Good Better? The Differential Subsidization of Charitable Contributions

  Calum M. Carmichael

• How Will International Philanthropy Be Freed from Landlocked Tax Barriers?

  Dr. Ineke A. Koele, European Taxation (409)

• Effectiveness of the Current VAT Treatment of Charities: Are the Objects of the VAT Exemptions in the Public Interest Being Achieved and If Not, How Can This Be Improved Within the Restrictions Imposed by EU Legislation?

  Prof. Dr. S.J.C. Hemels, International VAT Monitor (5)

• Philanthropy, Civil Society, and NGOs in the Caribbean: An Overview of the Dimensions of the NGO/Civil Society Sector in the Insular, English-Speaking Caribbean

  Dr. W. Aubrey Webson, Caribbean Philanthropy Network

• International Non-Governmental Organizations and Non-Profit Organizations

  Karla W. Simon, The Catholic University of America Columbus School of Law - International Lawyer (44, 1, 399)

• Fostering Social Enterprise: A Historical and International Analysis

  Matthew F. Doeringer, Duke Journal of Comparative & International Law (20, 291)

• Volunteering in the European Union

  GHK

• Effectiveness of the Current VAT Treatment of Charities: Are the Objects of the VAT Exemptions in the Public Interest Being Achieved and If Not, How Can This Be Improved Withing the Restrictions Imposed by EU Legislation?

  S.J.C. Hemels, International VAT Monitor (5)

• An International Comparison of Not-For-Profit Accounting Regulation

  Helen Irvine and Christine Ryan

• Tax Aid and Non-Profit Organizations

  Stan Stevens, EC Tax Review (4)

• Philanthropy, Civil Society, and Law in the Caribbean: A Preliminary Overview of the Legal Framework Supporting Philanthropy and the Nonprofit Sector in the Insular Caribbean

  Judith A. Towle, William S. Moody, and Adrian J.L. Randall, Caribbean Philanthropy Network

• Green Paper on the Future of VAT - Towards a Simpler, More Robust and Efficient VAT System

  , European Union

• Defining The Nonprofit Sectors in Japan and England & Wales: A Comparative Assessment of Common Versus Civil Law

  Rosario Laratta and Chris Mason, Euricse Working Papers

• Assessing Developments in the Regulatory Environments for Nonprofit Organizations in Japan and England & Wales

  Rosario Laratta and Chris Mason, International Journal of Civil Society Law (8, 4, 48)

• Customs as a Source of Siyar and International Law: A Comparison of Qualifying Criteria

  Dr. Md (Muhammad) Anowar Zahid & Dr. Rohimi Shapiee, International Journal of Civil Society Law (8, 1, 36)

• Nonprofit Organizations and the Combatting of Terrorism FInancing: A Proportionate Response

  Emile van der Does de Willebois, The World Bank

• NGO Responses to Counterterrorism Regulations After September 11th

  Elizabeth A. Bloodgood and Joannie Tremblay-Boire, The International Journal of Not-for-Profit Law (12, 4, 5)

• Social Economy In Europe

  Daniel Arpinte, Nicoleta Andreia Scoican, Harry Theotokatos, and Eleftheria Koumalatsou, The Expert Publishing House

• The Origin of the Species: Why Charity Regulations in Canada and England Continue to Reflect Their Origins

  Peter R. Elson , The International Journal of Not-for-Profit Law (12, 3, 75)

• Global Institutional Philanthropy: A Preliminary Status Report - Part Two: Country Profiles

  Paula D. Johnson, WINGS and TPI

• 2009 NGO Sustainability Index for Sub-Saharan Africa

  , USAid

• Can Tax Authorities Scrutinise the Ideas of Foreign Charities? The ECJ's Persche Judgment and Lessons from US Tax Law

  Theodore Georgopoulos, European Law Journal (16, 4, 458)

• The Emergence of Nonprofit Self-Regulation in Africa

  Mary Kay Gugerty, Nonprofit and Voluntary Sector Quarterly (39, 6, 1087)

• "The Sleeping Giant" - The Church's Relationship with Civil Society

  Maria Rogaczewska, International Journal of Civil Society Law (8, 1, 29)

• Lottery Proceeds as a Tool for Support of Good Causes and Civil Society Organizations: A Fate or a Planned Concept?

  Katerina Hadzi-Miceva-Evans, The International Journal of Not-for-Profit Law (12, 4, 71)

• How Should the U.S. Treat Government Entities, Nonprofit Organizations, and Other Tax-Exempt Bodies Under a VAT?

  Pierre-Pascal Gendron, NYU Tax Law Review (63, 477)

• Philanthropy in the 21st Century

  Lindsay Driscoll & Peter Grant, Alliance Publishing Trust

• Civil Society Self-Regulation: The Global Picture

  Shana Warren and Robert Lloyd, One World Trust

• Payout - Once Again

  Barry Gaberman, Alliance Magazine (14, 1, 22)

• Advancing the Social Economy for Socio-Economic Development: International Perspectives

  Crystal Tremblay, Canadian Social Economy Research Partnerships

• Political Activities of NGOs: International Law and Best Practices

  , The International Journal of Not-for-Profit Law (12, 1, 5)

• Feasibility Study on a European Foundation Statute

  Helmut K. Anheier, Werner Ebke, Klaus J. Hopt, Ekkehard Reimer, Volker Then, Tobias Vahlpahl, and Thomas von Hippel, Centre for Social Investment at the University of Heidelberg and Max Planck Institute for Comparative and International Private Law

• Thinking Globally? Canadian Foundations and Trends in International Philanthropy

  Esperanza Moreno and Betty Plewes, The Philanthropist (21, 2, 151)

• The Legal Framework for Not-For-Profit Organizations in Central and Eastern Europe

  Douglas Rutzen, David Moore, and Michael Durham, The International Journal of Not-for-Profit Law (11, 2)

• Tax Benefits for Foreign-Based Charities: Key Challenges of the Non-Discrimination Rule of the European Court for Justice

  Thomas von Hippel, ERA Forum (10, 281)

• Funding the Architectural Heritage: A Guide to Policies and Examples

  Robert Pickard, Council of Europe Publishing

• Speaking of Terror: A Survey of the Effects of Counter-Terrorism Legislation on Freedom of the Media in Europe

  David Banisar, International Journal of Civil Society Law (7, 3, 33)

• From Private to Public with the Help of Tax Incentives: How Tax Legislation Can Support Private Patronage of the Arts and Cultural Heritage

  Sigrid J.C. Hemels, Japan Journal of Cultural Economics

• Report on Abuse of Charities for Money-Laundering and Tax Evasion

  , OECD

• International Grantmaking

  Foundation Center in Cooperation with Council on Foundations, The International Journal of Not-for-Profit Law (11, 2, 96)

• Laws and Policies Affecting Volunteerism Since 2001

  Mark Sidel, International Center for Not-For-Profit Law and European Center for Not-For-Profit Law

• Book Review - "Charity Law & Social Policy. National and International Perspectives on the Functions of the Law Relating to Charities

  Debra Morris, International Journal of Civil Society Law (7, 1, 22)

• Taxation of Foundations in Europe

  Otto Farny, Ani Degirmencioglu, Michael Franz, Gertraud Lunzer, Martin Saringer, Chamber of Labour Vienna

• The Charitable Purposes Exemption from Income Tax: Pitt to Pemsel 1798 - 1891

  Michael Gousmett, University of Canterbury

• Solutions Brief: International Corporate Giving

  , Council on Foundations

• The Agency Problem in Non-Profit Corporations

  Giovanni Tamburrini, International Journal of Civil Society Law (7, 1, 25)

• Social Enterprise: An International Overview of its Conceptual Evolution and Legal Implementation

  Giulia Galera and Carlo Borzaga, Social Enterprise Journal (5, 3, 210)

• State Compliance with the Recommendations of the African Commission on Human and Peoples' Rights, 1993-2004

  Frans Viljoen & Lirette Louw, International Journal of Civil Society Law (7, 2, 22)

• The Board of Nonprofit Organizations: Some Corporate Governance Thoughts From Europe

  Klaus J. Hopt, European Corporate Governance Institute

• Charitable Contributions for Disaster Relief: Rationalizing Tax Consequences and Victim Benefits

  Danshera Cords, International Journal of Civil Society Law (7, 4, 8)

• Legal Forms of Not-for-Profit Organisations in Europe

  Tymen J. van der Ploeg, AICCON

• Tax Relief for Gifts to European Charities

  Philip Simpson, Terra Firm Chambers

• Patterns and Structures of NGO Self-Regulation in Africa

  Mary Kay Gugerty, International Journal of Civil Society Law (7, 1, 7)

• An Introduction to Shari'a Succession

  Robert Brodrick, Mukhtar Karim, and Rami Cheblak, Trusts & Trustees (14, 7, 475)

• Where Does the Responsibility Lie?

  Doug Stamm, Alliance Magazine (13, 2)

• Caribbean Philanthropy: Past and Potential

  Ethan J. Henry, The Ford Foundation

• Report #2: An International Comparative Study of Tax Concessions for the Arts (Series: Tax: Contributing to a Sustainable Arts Industry)

  Brett Freudenberg, Griffith University

• Revisiting the Idea of Perpetuity

  Tom Ogden, Alliance Magazine (13, 3, 51)

• Collateral Damage: How the War on Terror Hurts Charities, Foundations, and the People They Serve

  Kay Guinane, Vanessa Dick, Amanda Adams, and Brian Gumm, International Journal of Civil Society Law (6, 3, 78)

• Excerpt from Counter-Terrorism Strategy

  Charity Commission for England and Wales, International Journal of Civil Society Law (6, 3, 38)

• Taxation of Non-profit Associations in an International Comparison

  Anita Dehne, Peter Friedrich, Chang Woon Nam and Rüdiger Parsche, Nonprofit and Voluntary Sector Quarterly (37, 4, 709)

• Red Herrings and Misguided Approaches: Taxation and Regulation of Business Activities by Charities in the United States and Canada

  Mr. Andrew Moin, International Journal of Civil Society Law (6, 2, 8)

• Civil Society Actors in International Law & World Politics: Definition, Conceptual Framework, Problems

  Dr. Cenap Cakmak, International Journal of Civil Society Law (6, 1, 7)

• The Nonprofit Sector: Toward an International Scope

  Leigh Hersey, Perspectives in Public Affairs (22)

• EU Regulation of Charitable Organisations: The Politics of Legally Enabling Civil Society

  Oonagh B. Breen, The International Journal of Not-for-Profit Law (10, 3)

• Study to Assess the Extent of Abuse of Non-Profit Organisations for Criminal Purposes at EU Level

  , Matrix Insight

• The Promise and Limits of Collective Action for Nonprofit Self-Regulation: Evidence from Asia

  Mark Sidel, Nonprofit and Voluntary Sector Quarterly (39, 6, 1039)

• German and English Public Benefit

  Anne Sanders, The Charity Law & Practice Review (10, 3, 27)

• Working with the United Nations Programme: A Handbook for Civil Society

  , United Nations Human Rights

• Social Enterprise in Europe: Recent Trends and Developments

  Jacques Defourny and Marthe Nyssens, European Research Network

• Social Enterprise in Europe: Governance Models

  Claudio Travaglini, Federica Bandini, and Kristian Mancinone

• Comparative Tax Regimes in the South Pacific and Implications for Civic Organisations

  David Lidimani, International Center for Not-For-Profit Law

• Should NGOs Be More Accountable at the International Level?

  Ingrid Rossi, Leuven Centre for Global Governance Studies

• Transforming NGO MFIs: Critical Ownership Issues to Consider

  Katie Lauer, CGAP and Occasional Paper (13)

• On Fitting Trusts into Civil Law Jurisdictions

  Tony Honoré, Oxford Legal Studies Research Paper No. 27/2008

• International Investment Treaty Protection of Not-for-Profit Organizations

  Luke Eric Peterson and Nick Gallus, The International Journal for Not-for-Profit Law (10, 1)

• Cross Border Issues Under the Canada-U.S. Treaty: U.S. Charities Operating in Canada

  Theresa L.M. Man, Carters Professional Corporation

• The Role of the United Nations in the Treatment of Volunteers

  Paloma Durán, International Journal of Civil Society Law (5, 1, 28)

• Comparative Analysis of European Legal Systems and Practices Regarding Volunteering

  Katerina Hadzi-Miceva, The International Journal of Not-for-Profit Law (9, 3)

• Somewhere in Between: Conceptualizing Civil Society

  Benny D. Setianto, The International Journal of Not-for-Profit Law (10, 1, 109)

• Corporate Philanthropy, Patronage and Sponsorship Taxation Issues: An Overview of 13 European Countries

  , CEREC

• Taxation of Non-Profit Organizations with Multinational Activities - The Stauffer Aftermath and Tax Treaties

  Thomas Ecker, Intertax (35, 8/9, 450)

• Civil Society in the Arab World: The Missing Concept

  Sa’ed Karajah, The International Journal of Not-for-Profit Law (9, 2, 25)

• NGO Law and Governance: A Resource Book

  Grant B. Stillman, Asian Development Bank Institute

• Nonprofit and Philanthropic Studies: International Overview of the Field in Africa, Canada, Latin America, Asia, the Pacific, and Europe

  Roseanne M. Mirabella, Giuliana Gemelli, Margy-Jean Malcolm and Gabriel Berger, Nonprofit and Voluntary Sector Quarterly (36, 110)

• Comparative Highlights of Foundation Laws

  , European Foundation Centre

• Study on Reduced VAT Applied to Goods and Services in the Member States of the European Union

  , Copenhagen Economics

• A Comparative Overview Public Benefit Status In Europe

  David Moore, Katerina Hadzi-Miceva and Nilda Bullain, European Center for Not-for-Profit Law, International Center for Not-for- Profit Law and the Macedonian Center for International Cooperation

• Is There an Emerging Fiduciary Duty to Consider Human Rights?

  Cynthia A. Williams & John M. Conley, International Journal of Civil Society Law (5, 4, 130)

• The Religion-State Relationship and the Right to Freedom of Religion or Belief: A Comparative Textual Analysis of the Constitutions of Predominantly Muslim Countries

  Tad Stahnke & Robert C. Blitt, International Journal of Civil Society Law (5, 1, 43)

• The Multi-Faces of Islam: A comparative report on women’s associations and association laws in Muslim countries

  Noa Nof-Steiner, International Journal of Civil Society Law (5, 2, 23)

• Study on Practices and Policies in the Social Enterprise Sector in Europe

  , Austrian Institute for SME Research and TSE Entre, Turku School of Economics, Finland

• The Flat Tax

  Robert E. Hall and Alvin Rabushka, Hoover Institution

• Discrimination Against Foreign Charities: Relief in Sight?

  Charles Whiddington, The Charity Law & Practice Review (10, 1, 57)

• Philanthropy and Law in South Asia: Recent Developments in Bangladesh, India, Nepal, Pakistan and Sri Lanka

  Sanjay Agarwal, Qadeer Baig, Noshir Dadrawala, Zafar Ismail, Thanuja Khair, Sapana Pradhan Malla, Mark Sidel, Anil Kumar Sinha, Priya Viswanath, Arittha Wikramanayake, and Iftekhar Zaman, PALISA Group

• Who Will Watch the Watchdogs? Human Rights, Nongovernmental Organizations and the Case for Regulation

  Robert Charles Blitt, International Journal of Civil Society Law (5, 4, 8)

• Rethinking Development in the South Pacific: The Challenges of Women's Rights, Women Empowerment and the Role of the Civil Society

  Dejo Olowu, International Journal of Civil Society Law (5, 4, 115)

• The Role of Civil Society in Protecting and Promoting Prisoners Rights Before the African Commission on Human and People's Rights

  Jamil Ddamulira Mujuzi, International Journal of Civil Society Law (5, 3, 18)

• Why Are Nonprofits Exempt From the Corporate Income Tax?

  Michael Rushton, Nonprofit and Voluntary Sector Quarterly (36, 4, 662)

• A Comparative Analysis of the European Legal Systems and Practices Regarding Volunteering

  Katerina Hadzi-Miceva, The International Journal of Not-for-Profit Law (9, 3, 37)

• International Treaty Protections for Not-For-Profit Organizations

  Luke Eric Peterson and Nick Gallus, The International Journal of Not-for-Profit Law (10, 1, 47)

• Flat Taxes, Santa Claus, and Charity: The Need to Strengthen Civil Society in Mexico

  Michael D. Layton, International Journal of Not-for-Profit Law (9, 4, 84)

• Civil Society in the Arab Region: Its Necessary Role and the Obstacles to Fulfillment

  Ziad Abdel Samad, The International Journal of Not-for-Profit Law (9, 2, 3)

• World Wealth Report

  , CapGemini and Merrill Lynch

• Comparing the Ability of Canadian and American Charities to Operate and Fund Abroad - Tips on Foreign Activities by Canadian Charities

  Patrick Boyle, Robert Hayhoe, Lisa Mellon, and LaVerne Woods, The Canadian Bar Association

• Pemsel Revisited - The Legal Definition of Charitable: A Case Study of a Moveable Feast

  Jean Ely, Australia & New Zealand Law and History E-Journal (9)

• NGOs and Their Role in the Global South

  Monsiapile Kajimbwa, The International Journal of Not-for-Profit Law (9, 1, 58)

• Human Rights and Fundamental Freedoms for Legal Entities

  Hans Pijl, European Taxation

• NGO Self-Regulation: Enforcing and Balancing Accountability

  Rober Lloyd and Lucy de las Casas, One World Trust

• Tax Incentives for Charitable Giving to Arts and Culture: a Comparison between the USA, Japan and the Netherlands

  Prof. Dr. Kazuko Goto and Dr. Sigrid Hemels

• Debating NGO Accountability

  Jem Bendell, UN-NGLS Development Dossier (13)

• The European Foundation: A New Legal Approach

  Klaus J. Hopt, W. Rainer Walz, Thomas von Hippel, and Volker Then (eds.), Verlag Bertelsmann Stiftung

• Foundations and Social Investment in Europe

  Margaret Bolton, European Foundation Centre

• NGO Law and Governance: A Resource Book

  Grant B. Stillman, Asian Development Bank Institute

• Waqf: A Quick Overview

  Monzer Kahf

• Tax Policies to Promote Private Charitable Giving in DAC Countries

  David Roodman and Scott Standley, Center for Global Development

• VAT for Public Entities and Charities - Should the Sixth Directive Be Renegotiated?

  Christian Amand, International VAT Monitor (17, 6, 433)

• Accountability, Governance, and Non-governmental Organizations: A Comparative Study of Twelve Asia-Pacific Nations

  Junki Kim, Seoul National University

• Giving More for Research in Europe: The Role of Foundations and the Non-Profit Sector in Boosting R & D Investment

  , European Commission

• Foundation Facts & Figures Across the EU-Associating Private Wealth for Public Benefit

  , European Foundation Centre

• Don't Forget the World's Daily Disasters

  Marc Ross Manashil, International Journal of Civil Society Law (3, 2, 8)

• The Guardians Guarding Themselves: A Comparative Perspective on Nonprofit Self-Regulation

  Mark Sidel, Chicago-Kent Law Review (80, 2, 803)

• Getting Systems Right: Governance and Capacity-Building

  , International Journal of Civil Society Law (3, 2, 20)

• NGO Response to Tsunami: Now and the Future

  Milton Cerny and Michael W. Durham, The Exempt Organization Tax Review (47, 2, 181)

• The Liaison Office as a Tool for Successful NGO-Government Cooperation: An Overview of the Central and Eastern European and Baltic Countries' Experiences

  Maria Gerasimova, The International Journal of Not-for-Profit Law (7, 3, 4)

• Philanthropy and Law in South Asia: Key Themes and Key Choices

  Mark Sidel and Iftekhar Zaman, The International Journal of Not-for-Profit Law (7, 2, 38)

• Public Benefit Status: A Comparative Overview

  David Moore, The International Journal of Not-for-Profit Law (7, 3, 33)

• A Common, Global Framework of Nonprofits as Players in Civil Society

  Herrington J. Bryce, The International Journal of Not-for-Profit Law (8, 1, 77)

• The Maecenas Initiative: Research Project Part 2 (Draft 2)

  , AEA Consulting

• International Law

  Lindsay Driscoll, Charity Finance Yearbook (152)

• The Ups and Downs of Flat Taxes

  James Arnold, British Broadcasting Corporation (BBC)

• East Europeans Opt for Flat-Rate Tax

  Gabriel Partos, British Broadcasting Corporation (BBC)

• Do The Basic Freedoms of the EC Treaty Also Require An Amendment to the National Tax Laws on Charities and Non-Profit Organizations?

  Dr. Klaus Eicker, EC Tax Review (14, 3, 140)

• NGO Accreditation and Certification: The Way Forward? - An Evaluation of the Development Community's Experience

  Catherine Shea and Sandra Sitar, International Center for Not-For-Profit Law

• The Legal Framework for Non Profit Organizations in the Netherlands and Other Western European Countries

  Tymen J. van der Ploeg, International Journal of Civil Society Law (3, 3, 62)

• Civil Society Participation in the African Union and NEPAD

  T.H. Muzondo, International Journal of Civil Society Law (3, 3, 42)

• Pioneer of the 'Flat Tax' Taught the East to Thrive

  Toby Harnden, in Tallinn, The Telegraph

• Effective Regulation Worldwide: Helping NGOs Flourish

  Emma Turnbull, The Charity Law & Practice Review (8, 2, 43)

• United Kingdom: "A Review of Not-For-Profit Organisations, Their Giving, and the New Money Laundering, Anti-Terrorism and Asset Freezing Legislation Implemented in the US, Canada, UK, France and Germany"

  Sally Ramage, Mondaq

• A Supportive Financing Framework for Social Economy Organizations

  Katerina Hadzi-Miceva, European Center for Not-for-Profit Law

• Making the Best Use of the Auditing Process

  Ruth McCambridge, International Journal of Civil Society Law (3, 3, 9)

• The Right to Development Versus a Rights-Based Approach to Development

  Leon Irish, International Journal of Civil Society Law (3, 3, 6)

• Value Added Tax Treatment of Public Sector Bodies and Non-Profit Organizations: A Developing Country Perspective

  Prof. Pierre-Pascal Gendron, Bulletin for International Taxation (59, 12, 514)

• Equivalency or Expendature Responsibility? A Guide in Plain English

  Betsy Buchalter Adler and Stephanie L. Petit, International Dateline (73)

• State Financial Support Policies towards Not-for-Profit Organizations in Hungary and in Kazakhstan

  Leila Tanayeva, International Journal of Civil Society Law (3, 2, 82)

• The Struggle for a Culture of Acceptance: Civil Society Organizations at the OAS

  Maureen McCarthy, International Journal of Civil Society Law (3, 2, 66)

• NGO Laws in Selected Arab States

  Kareem Elbayar, The International Journal of Not-For-Profit Law (7, 4)

• Guidelines for Laws Affecting Civic Organizations

  Leon E. Irish, Robert Kushen, and Karla W. Simon, Open Society Institute

• A Loss of Credibility: Patterns of Wrongdoing Among Nongovernmental Organizations

  Margaret Gibelman and Sheldon R. Gelman, International Society for Third-Sector Research and the Johns Hopkins University (15, 4, 355)

• The UN and Civil Society

  John D Clark, The International Journal of Not-for-Profit Law (7, 1, 4)

• The Maecenas Initiative: A Review of Charitable Giving Vehicles and Their Use in the U.S. and Canada

  , AEA Consulting

• Resisting Repression: Legislative and Political Obstacles to Civic Space in Southern and Eastern Africa

  Barney Afako, CIVICUS

• Tax Incentives for Cultural Investments: Why Other EU Member States Shouldn't Follow the Dutch Example

  Sigrid J.C. Hemels, European Taxation (371)

• Cross-border Giving in Europe: Interesting Perspectives & Useful Initiatives

  Ludwig Forrest, International Journal of Civil Society Law (2, 2, 153)

• The Concept of Charity in Islam

  Maulana Wahiduddin Khan, International Journal of Civil Society Law (2, 3, 93)

• NGO Legislation in the Countries of the Baltic Sea Region: A Survey with Recommendations

  Outi Ojala, International Journal of Civil Society Law (2, 4, 39)

• A Comparative Analysis of European Policies and Practices of NGO - Government Cooperation

  Milda Bullain and Radost Toftisova, European Center for Not-For-Profit Law

• Trusts and Double Taxation Agreements

  John Prebble, eJournal of Tax Research

• The Global Internet Freedom Act: Can a Proactive United States' Internet Freedom Law Forestall China's One Internet, Two System Policy?

  Steven O'Connor, International Journal of Civil Society Law (2, 2, 27)

• NGOs in the UN System: Examining Formal and Informal Mechanisms of Interaction

  Kerstin Martens, International Journal of Civil Society Law (2, 3, 11)

• The Tax Treatments of NGOs: Legal, Ethical, and Fiscal Frameworks for Promoting NGOs and Their Activities

  Paul Bater, Frits Hondius, and Penina Kessler Lieber, International Journal of Not-for-Profit Law (6, 4)

• NPO Legislation in Central and East Europe

  Douglas Rutzen, Michael Durham, and David Moore, International Center for Not-for-Profit Law

• Land and Property Taxation in 25 Countries: A Comparative Review

  Richard M. Bird and Enid Slack, CESifo DICE Report (3, 3, 34)

• Ending Payout as We Know It: A Conceptual and Comparative Perspective on the Payout Requirement for Foundations

  Stefan Toepler, Nonprofit and Voluntary Sector Quarterly (33, 4)

• VAT in the Pacific Islands

  Christophe Grandcolas, Asia-Pacific Tax Bulletin

• Country Developments in NPO Law in 2004

  , International Journal of Civil Society Law (2, 3, 92)

• Comparative Study of Laws and Regulations Governing Charitable Organizations in the Newly Independent States

  , International Charity Law: Comparative Seminarc

• Global Civil Society: An Overview

  Lester M. Salamon, S. Wojciech Sokolowski, and Regina List, The Johns Hopkins Comparative Nonprofit Sector Project

• Russia's Law on Freedom of Conscience and Religious Associations A Comparative Analysis

  Tolegen Myrzabayev, International Journal of Civil Society Law (2, 4, 8)

• International Charitable Giving and Planning Under U.S. Tax Law

  Michael W. Galligan, Tax Management Estates Gifts and Trusts Journal (29, 3, 1)

• Section on Non-Profit Organizations from the Report on Money Laundering & Terrorist Financing Typologies 2003-2004

  The Financial Action Task Force, International Journal of Civil Society Law (2, 2, 96)

• The Tax Treatment of International Philanthropy and Public Policy

  Robert Paine, Akron Law Review (19, 1)

• Guidelines for Review of Legislation Pertaining to Religion or Belief

  , Organization for Security and Co-Operation in Europe

• Tax Rules for Not-For-Profit Organizations: A Survey of Practice

  Karla W. Simon, Conference on Taxes, Civil Society and the State

• Information & Communication Technologies for Human-Based Development

  Zahra (Sahar) Maranlou, International Journal of Civil Society Law (2, 2, 10)

• NGO Accountability: Rights and Responsibilities

  Julian Lee, Centre for Applied Studies in International Negotiations (CASIN)

• Coming Clean: Civil Society Organizations at a Time of Global Uncertainty

  Kumi Naidoo, International Center for Not-for-Profit Law (6, 3)

• Undesirable Recommendations for Public Charitable Trusts

  Noshir Dadrawala, International Journal of Civil Society Law (2, 2, 9)

• The 2004 NGO Sustainability Index For Central and Eastern Europe and Eurasia

  , US Aid

• Property Rights in Public Goods & the Governance of Foundations

  Jia Xijin, International Journal of Civil Society Law (2, 2, 74)

• Percentage Philanthropy

  Marianna Török, Nonprofit Information and Training Centre (NIOK)

• Trends in Nonprofit Self-Regulation in the Asia Pacific Region: Initial Data in Initiatives, Experiments and Models in Seventeen Countries

  Mark Sidel , Asia Pacific Philanthropy Consortium

• Regional Emphasis on Freedom of Religion

  , International Journal of Civil Society Law (1, 4, 139)

• Enabling Civil Society (Book Chapter): Key Challenges to Freedom of Association

  Linda Schmidt, Public Law Interest Initiative (97)

• The Legal and Regulatory Environment of the Third Sector

  Mark Lyons, Asian Journal of Public Administration (25, 1, 87)

• Civil Society: Is Civil Society Exportable? The American Model and Third World Development

  Howard J. Wiarda, Routledge (103)

• Power Without Accountability?

  Hetty Kovach, Caroline Neligan, and Simon Burall, One World Trust

• A Different Culture of Giving?

  Theresa Lloyd, Alliance Magazine (8, 3, 16)

• Making the Most of Charitable Donations

  Baudoin De brie and Marnix van Rij, The Wall Street Journal

• Survey of Tax Laws Affecting NGOs in Central and Eastern Europe

  , International Center for Not-For-Profit Law

• Survey of Tax Laws Affecting NGOs in Newly Independent States

  , International Center for Not-for-Profit Law

• Survey of Tax Laws: Affecting Non-Governmental Organizations in Central and Eastern Europe

  , International Center for Not-for-Profit Law

• Chapter III: The Process of Developing Percentage Laws - How the 1% System was Developed in Poland

  Igor Golinski, Nonprofit Information and Training Centre (NIOK)

• Microfinance Consensus Guidelines: Guiding Principles on Regulation and Supervision of Microfinance

  Robert Peck Christen, Timothy R. Lyman, and Richard Rosenberg, CGAP and The World Bank Group

• Tax Law Drafting Samples: VAT - Including Hypothetical Tax Laws

  , International Monetary Fund

• European Union Company Law Reform and its Effect on NPOs

  Karla W. Simon, International Journal of Civil Society Law (1, 1, 77)

• The Civil Society & Governance Program: An Update on the Institute of Development Studies-based Project

  , International Journal of Civil Society Law (1, 2, 59)

• Three Major Developments in Kazakstan, Kyrgyzstan & Tajikistan NPO Legislation

  , International Journal of Civil Society Law (1, 2, 98)

• Thoughts on "The Nonprofit Sector's $100 Billion Opportunity"

  Dennis Young, International Journal of Civil Society Law (1, 3, 10)

• OSCE Baku Conference: Role of Religions in Preventing Terrorism

  , International Journal of Civil Society Law (1, 1, 42)

• Strategy for Promoting Citizen Participation in Bank Activities: A Document of the Inter-Amercian Development Bank

  , International Journal of Civil Society Law (1, 2, 64)

• Endowments in Central & Eastern Europe: Discussion in SEALS's Winter 2002-2003 Issue

  , International Journal of Civil Society Law (1, 2, 78)

• Exempting the Income of a Foundation from Tax on the Portion Used to Purchase Securities: A Landmark Decision of the Supreme Court of Poland, In Re Foundation for Advancement of Polish Science & Arts

  Janusz Fiszer & Micha Stolarek, International Journal of Civil Society Law (1, 3, 14)

• Report on Philanthropy & Civil Society

  Sir Nigel Broomfield, International Journal of Civil Society Law (1, 3, 84)

• Do the Watchdogs Need Watching?

  Akhilesh Upadhyay, International Journal of Civil Society Law (1, 3, 88)

• Not-for-Profit Motivation in a For-Profit Company Law Regime: National Baseline Data

  Susan Woodward, International Journal of Civil Society Law (1, 4, 37)

• 2003 World Bank-Kenan Learning Forum - Investing in Communities: CDD & the Private Sector

  , International Journal of Civil Society Law (1, 3, 90)

• Should Foundations Exist in Perpetuity?

  Robert O. Brothwell, International Journal of Civil Society Law (1, 4, 14)

• Regional Update: The Enabling Environment for Civil Society: Speech by His Highness The Aga Khan at the Annual Meeting of the European Bank for Reconstruction & Development, Tashkent, Uzbekistan, 5 May 2003

  , International Journal of Civil Society Law (1, 3, 107)

• Regional Report from the NEPAD Civil Society Forum on Building Stronger Partnerships with Civil Society

  NEPAD Secretariat, International Journal of Civil Society Law (1, 3, 186)

• European Efforts to Facilitate the Operations of Public Benefit Foundations

  Hanna Surmatz, International Journal of Civil Society Law (1, 3, 210)

• European Court of Human Rights: Appleby & Others v. United Kingdom No Violation of Articles 10, 11 & 13

  European Court of Human Rights, International Journal of Civil Society Law (1, 4, 79)

• UN Human Rights Guidelines for Transnational Corporations & the Role of Civil Society in Enforcing Them

  , International Journal of Civil Society Law (1, 4, 97)

• Freedom of Religion-An Update on Resources

  , International Journal of Civil Society Law (1, 4, 99)

• Comment: Non-Governmental Organizations & Corporations: Accountability by Whom & to Whom?

  Matthew Swartz, International Journal of Civil Society Law (1, 4, 102)

• Civil Society & Human Rights in Asia

  Balakrishnan Rajagopal, International Journal of Civil Society Law (1, 4, 108)

• World Summit on Sustainable Development: Concerns About Freedom of Expression

  , International Journal of Civil Society Law (1, 4, 101)

• United States Department of State Press Release: Roundtable on Religious Freedom in Europe & Eurasia

  United States Department of State, International Journal of Civil Society Law (1, 4, 142)

• "Government Regulation? The Less, The Better!" Conclusions of The AAPC Conference on Governance, Organizational Effectiveness The Not-for-Profit Sector, Makati City, Philippines

  Caroline Hartnell, International Journal of Civil Society Law (1, 4, 106)

• Freedom of Religion: Report of the International Crisis Group on "Central Asia: Islam & the State"

  The International Crisis Group, International Journal of Civil Society Law (1, 3, 109)

• Civil Society in Countries in Transition: The Need for New Regulations

  Verica Trstenjak, International Journal of Civil Society Law (1, 1, 35)

• World Bank Wants A New Approach to Consultations with Civil Society

  Karla W. Simon, International Journal of Civil Society Law (1, 1, 41)

• Current Developments Concerning Freedom of Religion & Belief

  , International Journal of Civil Society Law (1, 2, 60)

• International Giving by American Foundations & Public Charities

  , International Journal of Civil Society Law (1, 2, 62)

• Monitor Fundraising: A Comparative Survey of ICFO Members and their Countries

  Ingrid-Hélène Guet, International Committee on Fundraising Organizations

• Model Legislative Provisions on Measures to Combat Terrorism

  , Common Wealth Secretariat

• Investing In Ourselves: Giving and Fund Raising in Asia

  , Asia Pacific Philanthropy Consortium

• Spontaneous Tax Coordination: On Adopting A Comparative Approach to Reforming the U.S. International Tax Regime

  Anthony C. Infanti, Vanderbilt Journal of Transnational Law (35, 1105)

• Study on the Mobility and Free Movement of People and Products in the Cultural Sector

  Olivier Audéoud, Directorate-General Education and Culture

• Freedom of Religious Association: The Right of Religious Organizations to Obtain Legal Entity Status Under the European Convention

  Lance S. Lehnhof, Brigham Young University Law Review (2, 561)

• Trusts and Their Commercial Counterparts in Continental Europe

  David Hayton, Trusts & Trustees (8, 5, 22)

• The Third Sector in Europe: Five Theses

  Helmut K. Anheier

• World Trust Survey 2002

  , Trusts & Trustees (8, 6, 5)

• NGO Regulation in East and Southeast Asia: A Comparative Perspective

  Karla W. Simon, Thailand Law Forum

• The Rule of Law, Custom, and Civil Society in the South Pacific: An Overview

  Stephan Klingelhofer and David Robinson, International Center for Not-for-Profit Law

• Strengthening Philanthropy in Asia Pacific: An Agenda for Action

  Lori A. Vacek, Asia Pacific Philanthropy Consortium

• Foundations in Europe: A Comparative Perspective

  Helmit K. Anheier, Centre for Civil Society

• Freedom of Association and Assembly: Unions, NGOs and Political Freedom in Sub-Saharan Africa

  Dr. Bonaventure Rutinwa, The Global Campaign for Free Expression

• Global Public Goods: What Role for Civil Society?

  Inge Kaul, Nonprofit and Voluntary Sector Quarterly (30, 3, 588)

• Exemption of Canadian Charities Under the United States-Canada Income Tax Treaty

  Michael Seto and Mary Jo Salins

• Papers of the International Academy of Estate and Trust Law

  Rosalind F. Atherton, Kluwer Law International

• Very Public Scandals: Nongovernmental Organizations In Trouble

  Margaret Gibelman and Sheldon R. Gelman, Voluntas: International Journal of Voluntary and Nonprofit Organizations (12, 1, 49)

• Guidance for United States Tax-Exempt Organizations Commencing Charitable Operations in Canada

  Terrance S. Carter, The Philanthropist (16, 3, 157)

• NGOs' Dilemmas

  Julia Pitner, Middle East Report (214, 34)

• Charitable Giving in Islam

  Azim Nanji, Alliance Magazine (5, 12)

• Muslim NGOs

  Affan Cheema, Alliance Magazine (5, 16)

• The Innovative Trends in the Non-Profit Sector in Europe: The Emergence of Social Entrepreneurship

  Carlo Borzaga and Alceste Santuari, Sistema Biblioitecario di Ateneo

• The Influence of the Legal Environment on the Development of the Nonprofit Sector

  Lester M. Salamon and Stefan Toepler, Center for Civil Society Studies: Working Paper Series (17)

• Defining the Non-Profit Sector: Some Lessons From History

  Susannah Morris, Voluntas: International Journal of Voluntary and Nonprofit Organizations (11, 1, 25)

• Grantmaking By U.S. Foundations In Canada: A Canadian Lawyer Provides A Plain Language Primer

  Blake Bromley, The International Journal of Not-for-Profit Law (2, 3)

• Comparative Study of NGO/Government Partnerships

  Caroline L. Newman, The International Journal of Not-for-Profit Law (2, 3)

• A History of Philanthropic Foundations: The Islamic World From the Seventh Century to the Present

  Murat Çizakça, Istanbul: Bogazici University Press

• Religious Liberty: The Legal Framework in Selected OSCE Countries

  , Commission on Security and Cooperation in Europe

• The Rush to Regulate: Legal Frameworks for Microfinance

  Robert Peck Christen and Richard Rosenberg, Occasional Paper (4)

• Non-Governmental Organizations: Some Tax Considerations

  Gloria Teixeira, Intertax (28, 4, 148)

• Nonprofit Umbrella Organisations in a Contracting Regime: A Comparative Review of Australian, British and American Literature and Experiences

  Rose Melville, The International Journal of Not-for-Profit Law (1, 4)

• A Framework for Regulating Microfinance Institutions

  Hennie van Greuning, Joselito Gallardo, and Bikki Randhawa, The World Bank: Financial Sector Development Department

• The Regulation by Public Bodies of Charities in Scotland and Northern Ireland

  Dr. Christine R. Barker and Dr. Kerry J. O'Halloran, The International Journal of Not-for-Profit Law (2, 2)

• John Pemsel Goes To The Supreme Court of Canada in 2001: The Historical Context in England

  E Blake Bromley & Kathryn Bromley, The Charity Law & Practice Review (6, 2, 115)

• Philanthropy and Law in Asia: A Comparative Study of the Nonprofit Legal Systems in Ten Asia Pacific Societies

  Thomas Silk (Editor), Jossey-Bass Publishers

• Global Civil Society: Dimensions of the Nonprofit Sector

  Lester M. Salamon, Helmut K. Anheier, Regina List, Stefan Toepler, S. Wojciech Sokolowski; and Associates, The Johns Hopkins Comparative Nonprofit Sector Project

• On the Problem of Defining Foundations in a Comparative Perspective

  Stefan Toepler, Nonprofit Management & Leadership (10, 2, 215)

• Lessons in Implementation: The NGO Story - Building Civil Society in Central and Eastern Europe And the New Independent States

  , U.S. Agency for International Development, Bureau for Europe and Eurasia (E&E), Office of Democracy and Governance

• The Tax Treatment of NGOs: Legal Fiscal and Ethical Standards for Promoting NGOs and their Activities (Book Chapter): International Tax Issues Relating to Non-Profit Organizations and Their Supporters

  Paul Bater, Kluwer Law International

• Freedom of Religion or Belief: Laws Affecting the Structuring of Religious Communities

  Cole Durham, Organization for Security and Co-Operation in Europe

• The Process of NGO Law Reform in Central and Eastern Europe and the Newly Independent States

  Doug Rutzen, The International Journal of Not-for-Profit Law (1, 4)

• The Heart of Europe - Government Seeks a new Role in the Emerging Civil Society

  Milton Cerny, The International Journal of Not-for-Profit Law (1, 4)

• Strategy and Structure in Managing Global Associations

  Dennis R. Young, Bonnie L. Koenig, Adil Najam, and Julie Fisher, Voluntas: International Journal of Voluntary and Nonprofit Organizations (10, 323)

• Cultural Sponsorship in Europe

  Nathalie Sauvanet, CEREC

• Grantmaking by Private Foundations in the International Arena

  Thomas Chomicz, The International Journal of Not-for-Profit Law (1, 2)

• Comparison of the Tax Treatment of Charitable Remainder Trusts in Canada and the United States

  Carole Chouinard, The Philanthropist (14, 3, 3)

• Civil Society in Central Asia (Book Chapter): The Legal Regulation of NGOs: Central Asia at a Crossroads

  Scott Horton and Alla Kazakina, University of Washington Press

• Registration of Associations in Central and Eastern Europe and the Newly Independent States: A Survey

  Rachel L. Holmes, The International Journal of Not-for-Profit Law (1, 2)

• Freedom of Association: The Question of NGO Registration

  , Organization for Security and Co-Operation in Europe

• Introduction to a Discussion of the Nonprofit Legal Context

  Thomas Silk, International Meeting of Associations Serving Grantmakers - Oaxaca (44)

• Awqaf in History and Its Implications For Modern Islamic Economies

  Murat Çizakça, Islamic Economic Studies (6, 1, 43)

• Voluntary Organizations in Europe: The European Convention on Human Rights

  Erik Denters and Wino J.M. van Veen, The International Journal of Not-for-Profit Law (1, 2)

• Tax Incentives and Capital Formation

  Betsey Buchalter Adler, International Meeting of Associations Serving Grantmakers - Oaxaca (49)

• Introduction to a Discussion of Nonprofit Governance, Accountability and Transparency

  Thomas Silk, International Meeting of Associations Serving Grantmakers - Oaxaca (47)

• Fostering Entrepreneurship

  , OECD

• Philanthropy and the Nonprofit Sector in Asia: A Bibliographic Survey of the English Language Literature

  Mark Sidel, Asia Pacific Philanthropy Consortium

• Getting the Framework Right (Book Chapter): 4. Regulation of Non-Bank Microfinance Institutions

  Paul McGuire, John D. Conroy, and Ganesh B. Thapa, The Foundation For Development Cooperation (41)

• Handbook on Good Practices for Laws Relating to Non-Governmental Organizations

  International Center For Not-For-Profit Law, The World Bank

• Promoting The Role of Voluntary Organisations and Foundations in Europe

  , European Union

• The English Charity Commission Concept in the Canadian Context

  Arthur B.C. Drache, The Philanthropist (14, 1, 8)

• The Voluntary Sector in the European Union: The Legal and Fiscal Framework

  Harry Kidd, Charities Aid Foundation

• The Legal Framework and Taxation of Scandinavian Non-Profit Organisations

  Ole Gjems-Onstad, Voluntas: International Journal of Voluntary and Nonprofit Organizations (7, 195)

• The International Classification of Nonprofit Organizations: ICNPO-Revision 1, 1996

  Lester M. Salamon and Helmut K. Anheier, Working Papers of the Johns Hopkins Comparative Nonprofit Sector Project, no 19

• Taxes and Charities: An International Comparison

  M. Sharon Jeannotte, International Comparative Research Group

• How Government Fiscal Concessions Can Strengthen Red Cross and Red Crescent Societies

  Vincent Bernard, International Committee of the Red Cross

• An Analysis of Domestic Legislation to Regulate the Activities of Local and Foreign NGOs in Croatia, Kenya, Rwanda and Uganda

  Edward A Adiin Yaansah, The Refugee Studies Programme and Centre for Socio-legal Studies at University of Oxford

• Tax on Inheritances and Gifts in the Single Market: Proposals For Action

  Timothy Lyons, The EC Tax Journal (1, 3, 165)

• Supervisory Powers Relating To Foundations: A Comparative Analysis of Foundation Law

  Tymen J. van der Ploeg, Voluntas: International Journal of Voluntary and Nonprofit Organizations (6, 3, 255)

• Issues and Options in the Design of GEF Supported Trust Funds for Biodiversity Conservation

  Kathleen Mikitin, Environment Department working papers ; no. 11. Biodiversity series Washington, D.C. : World Bank Group.

• Time For Change: Charity Investment and Modern Portfolio Theory

  Harvey P Dale and Michael Gwinnell, The Charity Law & Practice Review (3, 2, 65)

• Typology of Foundations in Europe

  , European Foundation Centre

• Non-governmental Organisations: Guidelines for Good Policy and Practice

  Colin Ball and Leith Dunn, The Commonwealth Foundation

• Constraining Campaigning: The Legal Treatment of Non-Profit Policy Advocacy Across 24 Countries

  Anita Randon and Perri 6, Voluntas: International Journal of Voluntary and Nonprofit Organizations (5, 1, 27)

• The Tax Treatment of Charitable Organizations

  Joanna Wheeler, European Taxation (34, 9)

• The Role of Voluntary Organisations in Emerging Democracies: Experience and Strategies in Eastern and Central Europe and in South Africa

  Ann McKinstry Micou and Birgit Lindsnaes, Danish Centre for Human Rights and New York Institute of International Education

• Value Added Taxation and the Third Sector

  Ole Gjems-Onstad, Voluntas: International Journal of Voluntary and Nonprofit Organizations (4, 3, 372)

• The Charitable Trust in English, French, and Mauritian Law

  S Bhoushan Domah, The Charity Law & Practice Review (2, 3, 214)

• Gaining the Competitive Edge: Access to the European Market Through Bilateral Commercial Treaties and Taxation Strategies

  Carsten T. Ebenroth and Thomas J. Dillon, Jr., Texas International Law Journal (28, 2, 269)

• Exporting Civil Society: Confessions of a "Foreign Legal Expert"

  E Blake Bromley , The Charity Law & Practice Review (2, 3, 184)

• Inquiries, Empirical Research and Regulatory Failure

  Myles McGregor-Lowndes, Program on Nonprofit Corporations: Queensland University of Technology

• European Competition Law and the Non Profit Sector

  Robert Evans, Voluntas: International Journal of Voluntary and Nonprofit Organizations (3, 215)

• Business Support for the Arts in Europe

  Arthur Andersen

• International Financial Reporting for the Not-for-Profit Sector

  Louise Crawford, Gareth G Morgan, Carolyn Cordery, and Oonagh B Breen, CCAB

• Guarantee Companies: Their Nature and Some Possibilities

  Patrick Taylor, The Offshore Tax Planning Review (2, 3, 193)

• Non-Governmental Non-Profit Organisations and Fiscal Inequality

  Harry Kidd, The Charity Law & Practice Review (1, 1, 59)

• Using the Lessons Learned from US and English Law to Create a Regulatory Framework for Charities in Evolving Democracies

  Bruce R. Hopkins and Cynthia L. Moore, Voluntas: International Journal of Voluntary and Nonprofit Organizations (3, 194)

• Tax Policy Toward Non-Profit Organisations: An Eleven-Country Survey

  Burton A. Weisbrod and Elizabeth Mauser, Voluntas: International Journal of Voluntary and Nonprofit Organizations (2, 1, 3)

• Host Country Treatment of Charitable Contributions

  , Tax Management International Forum (12, 1)

• Tax Expenditures: A Criticism of the Concept as Applied to Nongovernmental Organizations

  Ole Gjems-Onstad, Nonprofit and Voluntary Sector Quarterly (19, 3, 279)

• OSCE ODIHR Note Outlining Key Guiding Principles of Freedom of Association with an Emphasis on Non-Governmental Organizations

  , Australian Human Rights Commission

• Voluntary Organisations and the Social State in the European Community

  Diana Robbins, Voluntas: International Journal of Voluntary and Nonprofit Organizations (1, 98)

• The Myth of Charitable Activities

  Maurice C. Cullity, Q.C., Estates and Trusts Journal (10, 7)

• Legal Status of International NGOs: Overview and Options

  K G Saur Verlag, Union of International Associations

• International Tax Problems of Charities and other Private Institutions with Similar Tax Treatment

  , International Fiscal Association

• Appendix 3: European Convention on the Recognition of the Legal Personality of International Non-Governmental Organizations

  P. Bater, F. Hondius, and P.K. Lieber, Kluwer Law International: The Tax Treatment of NGOs (345)

• Corporate Voluntary Contributions in Europe

  Mary Mauksch, The Conference Board