Not-for-Profits, Law and the State

Not-for-Profits, the law and the state is a hot topic. As the government retreats from the direct provision of social welfare and public goods, and as not-for-profits seek as never before to integrate commerce and advocacy with their traditional purposes, much attention is being focused on not-for-profit law. These profound developments also suggest that not-for-profit law is becoming as important to contemporary societies as corporations law or administrative law. In this subject, we will look in depth at the key elements of this critical body of law and on the relationship between the state and the not-for-profit sector. We will reflect on important questions raised by not-for-profit law in its contemporary setting, questions relating to the definition of charity, the taxation of not-for-profits, and not-for-profit regulation. We will adopt comparative, theoretical and practical perspectives in working through these questions.