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Comparative Corporate Governance of Non-Profit Organizations

By: Klaus J Hopt(Editor), Thomas Von Hippel(Editor)
991 pages, no illustrations
Comparative Corporate Governance of Non-Profit Organizations
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  • Comparative Corporate Governance of Non-Profit Organizations ISBN: 9780521761840 Hardback Apr 2010 Usually dispatched within 6 days
    £165.00
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Price: £165.00
About this book Contents Customer reviews Biography Related titles

About this book

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. Comparative Corporate Governance of Non-Profit Organizations 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.

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 / Katerina 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.

Customer Reviews

Biography

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 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
- Katerina 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

By: Klaus J Hopt(Editor), Thomas Von Hippel(Editor)
991 pages, no illustrations
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