Introduction to Governance and Regulation of Charities: International and Comparative Perspectives

Abstract

The international dimensions of charity law – and the insights that can be gained from the experience and perspective of other jurisdictions – cannot be underestimated. This introduction to a new innovative collection identifies key challenges and tensions in charity governance and regulation in multiple jurisdictions, as presented by authors in the collection. Key themes include the nature of charity accountability, the refocusing of governance duties in the charities sphere, evaluation of charity law frameworks and regulatory approaches, and appraisal of charity law reforms. Given that charities in multiple common law and civil law jurisdictions are grappling with these issues, the multijurisdictional comparative analysis of these themes is timely.

Keywords: charities, governance, regulation, comparative law, accountability, fiduciary duties

JEL Classification: K10, K20