1.

Record Nr.

UNINA9910808975103321

Titolo

Between state and market : essays on charities law and policy in Canada / / edited by Jim Phillips, Bruce Chapman, and David Stevens

Pubbl/distr/stampa

Montreal, : Published for the Kahanoff Foundation Non-profit Sector Research Initiative by McGill-Queen's University Press, c2001

ISBN

1-282-85886-6

9786612858864

0-7735-6869-7

Edizione

[1st ed.]

Descrizione fisica

1 online resource (xii, 594 pages) : illustrations

Altri autori (Persone)

PhillipsJim <1954->

ChapmanBruce

StevensDavid

Disciplina

346.71/064

Soggetti

Charitable uses, trusts, and foundations - Canada

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Papers originally presented at a conference held in Toronto, Ont., 1999.

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

Pages:1 to 30; Pages:31 to 60; Pages:61 to 90; Pages:91 to 120; Pages:121 to 150; Pages:151 to 180; Pages:181 to 210; Pages:211 to 240; Pages:241 to 270; Pages:271 to 300; Pages:301 to 330; Pages:331 to 360; Pages:361 to 390; Pages:391 to 420; Pages:421 to 450; Pages:451 to 480; Pages:481 to 510; Pages:511 to 540; Pages:541 to 570; Pages:571 to 600; Pages:601 to 606

Sommario/riassunto

The first section of the book contains an overview of the charitable sector in Canada, a sociological review of altruism in different societies, a discussion of altruism in various philosophical and religious traditions, an economic analysis of "rational voluntarism," and an assessment of the relationship between the charitable sector and the welfare state. The second section contains five papers on the legal definition of charity, both general (the jurisprudence of the Federal Court of Appeal and a proposal for rethinking the concept of "public benefit"), and particular (the political purposes doctrine, religion as charity, and a commentary on the recent major Supreme Court decision on the meaning of charity). The third section deals with the tax status of charities: two papers evaluate the current tax credit system and one



deals with the administration of charities by the Canada Customs and Revenue Agency. The final section contains essays on charities and commercial enterprise, on the regulation of fund-raising, and on needed reforms in non-profit corporation law. At a time when the federal government is about to embark on a wide range of policy initiatives to assist and regulate the non-profit sector, these essays are necessary reading for anyone concerned with the future of the charitable sector in Canada. Contributors include Neil Brooks (Osgoode Hall Law School), Cara Cameron (McGill), Bruce Chapman, Kevin Davis (Toronto), Abraham Drassinower (Toronto), David Duff (Toronto), Richard Janda (McGill), Will Kymlicka (Queen's), Andrée Lajoie (Montreal), Mayo Moran (Toronto), Charles-Maxime Panaccio (office of Mr Justice Charles Gonthier), Jim Phillips, Jane Allyn Piliavin (Wisconsin-Madison), David Sharpe (Attorney-General's Office, New York State), Lorne Sossin (Osgoode Hall Law School), David Stevens, and Jen-Chieh Ting (Academia Sinica).