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Comparative Corporate Governance of Non-Profit Organizations

$214.00 ( ) USD

Part of International Corporate Law and Financial Market Regulation

  • Editors:
  • Klaus J. Hopt, Max-Planck-Institut für ausländisches und internationales Privatrecht, Germany
  • Thomas Von Hippel, Max-Planck-Institut für ausländisches und internationales Privatrecht, Germany
Helmut K. Anheier, John A. Edie, Christoph Mecking, Henry Hansmann, Richard Steinberg, James Fishman, Hubert Picarda, Thomas von Hippel, Tymen J. van der Ploeg, Katrin Deckert, Zoltán Csehi, Kateřina Ronovská, Knut B. Pißler, Evelyn Brody, Klaus J. Hopt, Robert Atkinson, Rainer Hüttemann, Peter Luxton, W. J. M. van Veen, Carsten Carstensen, Maximilian Haag, Andreas Richter, Carl Hemström, Sören Friis Hansen, Susanne Kalss, Thomas Sprecher, Stanley Siegel, Greyham Dawes, Richard Fries, John D. Colombo, Rainer Walz
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  • Date Published: May 2010
  • availability: This ISBN is for an eBook version which is distributed on our behalf by a third party.
  • format: Adobe eBook Reader
  • isbn: 9780511717949

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About the Authors
  • The economic importance of the non-profit sector is growing rapidly in the USA and Europe. However, the law has not kept abreast with its development. The European Court of Justice has extended certain freedoms of the EC Treaty to non-profit organisations, and more case law is expected to follow in the near future, but the observations, theories, solutions and legal and non-legal rules in this field are manifold. The chances of harmonising the law on a European level are slim. Despite these differences, a common core of international corporate governance problems and regulatory solutions can be seen. This volume of essays brings together a variety of international experts from both corporate governance and governance of non-profit organisations to compare the two areas and explore the lessons that can be learned regarding comparative corporate governance for non-profit organisations.

    • Experts from a range of disciplines highlight new interdisciplinary perspectives in an innovative manner
    • Makes clear the connections between civil law and tax law, especially in the field of corporate governance
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    Product details

    • Date Published: May 2010
    • format: Adobe eBook Reader
    • isbn: 9780511717949
    • contains: 4 tables
    • availability: This ISBN is for an eBook version which is distributed on our behalf by a third party.
  • Table of Contents

    Part I. Economic Findings and Theories on Non-Profit Organizations:
    1. The non-profit sector: introductory remarks
    What kind of non-profit sector, what kind of society? Comparative policy reflections Helmut K. Anheier
    2. Good and not so good governance of non-profit organizations: factual observations from the USA and Europe
    Good and not so good governance of non-profit organizations: factual observations from the USA John A. Edie
    Good and not so good governance of non-profit organizations: factual observations from foundations in Germany Christoph Mecking
    3. Economic theories of non-profit organizations
    The economics of non-profit organizations Henry Hansmann
    principle-agent theory and non-profit accountability Richard Steinberg
    Part II. The Non-Profit Sector: Private Law, Trust Law, Tax Law in Selected Countries:
    4. Anglo-American countries
    Non-profit organizations in the United States James Fishman
    Harmonising non-profit law in the European Union: an English perspective and digest Hubert Picarda
    5. Germanic countries
    Non-profit organizations in Germany Thomas von Hippel
    Non-profit organizations in the Netherlands Tymen J. van der Ploeg
    6. Romanic countries
    Non-profit organizations in France Katrin Deckert
    7. Transformation countries
    Non-profit organizations in Hungary Zoltán Csehi
    Non-profit organizations in the Czech Republic Kateřina Ronovská
    Non-profit organizations in the People's Republic of China Thomas Von Hippel and Knut B. Pißler
    Part III. The Board of Non-Profit Organizations:
    8. The board of non-profit organizations: law and practice
    The board of non-profit organizations: puzzling through the gaps between law and practice: a view from the United States Evelyn Brody
    The board of non-profit organizations: some corporate governance thoughts from Europe Klaus J. Hopt
    9. The duty of obedience
    Rediscovering the duty of obedience: Toward a trinitarian theory of fiduciary duty Robert Atkinson
    Duty of obedience: the German perspective Rainer Hüttemann
    Part IV. Good Governance of Non-Profit Organizations: Activities and Regulatory Problems:
    10. Fundraising
    Regulation of fundraising by charities and voluntary organisations in England and Wales Peter Luxton
    Comparing regulation of fundraising: self-regulation or governmental regulation? W. J. M. van Veen
    11. Asset management in non-profit organizations
    asset management in non-profit organizations Carsten Carstensen
    Legal standards for capital investments by foundations in hedge funds according to German and American law Maximilian Haag and Andreas Richter
    12. Non-profit organizations and economic activities/Enterprises
    Non-profit organizations and economic activities/enterprises Carl Hemström
    Non-profit organizations and enterprises: the Danish foundation law as an example Sören Friis Hansen
    Part V. Good Governance of Non-Profit Organizations: Internal Governance, Self-Regulation, Disclosure and Supervision:
    13. Internal governance and self-regulation
    The protection of members and creditors of non-profit organisations Susanne Kalss
    Foundation governance in Switzerland Thomas Sprecher
    14. Disclosure, reporting, auditing
    Financial reporting by non-profit organizations: United States developments Stanley Siegel
    Charity commission regulation of the charity sector in England and Wales: the key role of charity audit regulation Greyham Dawes
    15. Enforcement by state supervision and tax authorities
    The charity commission for England and Wales Richard Fries
    Internal revenue service and states revenue department oversight of non-profit organizations in the United States John D. Colombo
    Tax law as an instrument to strengthen the corporate governance of the non-profit sector Thomas von Hippel and Rainer Walz.

  • Editors

    Klaus J. Hopt, Max-Planck-Institut für ausländisches und internationales Privatrecht, Germany
    Klaus J. Hopt is Professor of Law and Director Emeritus at the Max Planck Institute for Comparative and International Private Law, Hamburg.

    Thomas Von Hippel, Max-Planck-Institut für ausländisches und internationales Privatrecht, Germany
    Thomas Von Hippel is a project coordinator of several interdisciplinary and legal comparative research projects on non-profit organisations, foundations, taxation and philanthropy.

    Contributors

    Helmut K. Anheier, John A. Edie, Christoph Mecking, Henry Hansmann, Richard Steinberg, James Fishman, Hubert Picarda, Thomas von Hippel, Tymen J. van der Ploeg, Katrin Deckert, Zoltán Csehi, Kateřina Ronovská, Knut B. Pißler, Evelyn Brody, Klaus J. Hopt, Robert Atkinson, Rainer Hüttemann, Peter Luxton, W. J. M. van Veen, Carsten Carstensen, Maximilian Haag, Andreas Richter, Carl Hemström, Sören Friis Hansen, Susanne Kalss, Thomas Sprecher, Stanley Siegel, Greyham Dawes, Richard Fries, John D. Colombo, Rainer Walz

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