基本説明
First published in 1854, this is the most highly-respected guide in this area.
Full Description
First published in 1854, Tudor on Charities is the most highly-respected practitioner guide in this area providing thorough analysis of the law relating to charities and their administration, including taxation, accounting and fundraising. It has recently been cited by judges in a wide range of higher courts, including the Supreme Court of Canada, the Court of Appeal of New Zealand and the High Court of Hong Kong. Much more than just a statement of the law, it examines each aspect of the subject in detail, helping practitioners understand the development and rationale of charity law. The 9th edition has been fully updated to consider legal developments to 2003.* Completely updated edition of the definitive book on charity law * Comprehensive coverage of all aspects of the subject in one source * Updated to take account of the greater emphasis on regulation, developments in charitable status and increasing availability of tax reliefs * Includes extensive reference to case law showing how the law has been applied * Reproduces all relevant statutes and statutory instruments * Includes useful documents including the reports and decisions of the Charity Commissioners such as the Operational Guidelines to staff, as well as the Statement of Recommended Practice on Accounting and Reporting by Charities (2000)
Contents
Charity and charitable purposes. The four heads of charity. Legal structures. Construction. Appointment and removal of trustees and officers. Powers and duties of charity trustees. Fund-raising. Taxation. The Charity Commissioners. The courts and other regulatory authorities. The doctrine of cy-pres. Variation and merger. Termination. Appendices.
