International Non-Governmental Organizations and Non-Profit Organizations

Abstract:     
This Year-in-Review focuses on providing updates to certain issues covered by earlier years’ reports, including: developments in Ethiopia, new tax legislation in India, developments with regard to the definition of public benefit in England & Wales, the changes made in the Societies Law in Jordan, changes in China regarding possible new regulations on social organizations, changes in the “NGO” Law in Russia, etc. New developments with regard to Armenia, Cambodia, Canada, Ireland, Lao PDR, and Zambia, where a very restrictive law was enacted, are also reported. There is an analysis of recent case law affecting NGOs and NPOs, including an important freedom of religion case from the European Court of Human Rights, a French case holding Scientology to be a fraud, and a European Court of Justice case regarding the deductibility of cross-border donations to charity. Further matters are discussed in a section dealing with “miscellaneous issues.”

Number of Pages in PDF File: 19

Accepted Paper Series