Suchergebnisse

Contents -- Introduction -- Chapter 1. The Legal and Historical Setting -- Legal Nature of the Corporation -- Early History of Corporation Philanthropy -- Permissive Legislation in the States -- Early Judicial Interpretations -- The Five Percent Deduction -- Section 168 (b) -- Tax Aspects of Foundations -- The Patman Investigation -- The Tax Reform Act of 1969 -- Chapter 2. Corporation Philanthropy in Practice -- Limitations of Financial Data -- The Record of Growth -- The Nelson Analysis -- Other National Surveys -- Metropolitan Area Surveys -- Donations by Types of Industry

New York's Empire Blue Cross and Blue Shield conversion from nonprofit to for-profit form has considerable legal significance. Three aspects of the conversion make the case unique: the role of the state legislature in directing the disposition of the conversion assets, the fact that it made itself the primary beneficiary of those assets, and the actions of the state attorney general defending the state rather than the public interest in the charitable assets. Drawing on several centuries of common law rejecting the legislative power to direct the disposition of charitable funds, this article argues that the legislature lacked power to control the conversion and direct the disposition of its proceeds and that its actions not only undermined the nonprofit form but also raised constitutional concerns.

"All governments, in various ways, regulate and control nonprofit organizations. Nongovernmental organizations (NGOs), while hopeful of supportive regulatory environments, are simultaneously seeking greater autonomy both to provide services and to advocate for policy change. In part to counter increasing statutory regulation, there is a global nonprofit sector movement towards greater grassroots regulation - what the authors call self-regulation - through codes of conduct and self-accreditation processes. This book drills down to the country level to examine both sides of this equation, examining how state regulation and nonprofit self-regulation affect each other and investigating the causal nature of this interaction. Exploring these issues from historical, cultural, political, and environmental perspectives, and in sixteen jurisdictions (Australia, China, Brazil, Ecuador, England and Wales, Ethiopia, Ireland, Israel, Kenya, Malawi, Mexico, Tanzania, Uganda, Scotland, United States, and Vietnam) the authors analyse the interplay between state control and nonprofit self-regulation to better understand broader emerging trends"--