Guardians of the Charitable Realm: Charitable Trust Supervision Practice and Procedure in the Common Law World
European Review of Private Law, Forthcoming
31 Pages Posted: 19 Jul 2016
Date Written: July 18, 2016
This article examines the control framework for the supervision and oversight of charitable trusts in the common law world. It outlines the fundamental differences between private and public trusts that necessitate a separate enforcement regime for charitable trusts and explores the historical and political powers and duties of the Attorney General as parens patriae of charities. In light of the limitations of the Attorney General’s effective scrutiny, Part II considers the emergence of alternative charity regulators - from tax authorities to independent charity commissions - comparing the relative regulatory achievements of these agencies with that of the AG. Part III turns its attention to the role of the courts and tribunals in the enforcement of the interests of donors, beneficiaries and charitable entities. The article concludes in Part IV with a discussion of the merits and demerits of the charitable trust vis-à-vis the public benefit foundation.
Keywords: Charity Law, Charitable Trusts, Regulation, Enforcement, Attorney General, Charity Commission, Tax Authority Oversight, Court Enforcement of Charitable Trusts, England and Wales, Ireland, Canada, United States, Charity Regulatory Authority, Charity Appeals Tribunal, Civil Law
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