Cross-Border Issues in the Regulation of Charities: Experiences from the UK and Ireland

BREEN, Oonagh, B, FORD, Patrick and MORGAN, Gareth G (2009). Cross-Border Issues in the Regulation of Charities: Experiences from the UK and Ireland. International Journal of Not-for-Profit Law, 11 (3), 5-41.

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Drawing on the specific experiences of the three authors across the jurisdictions of England and Wales, Scotland, Northern Ireland, the Republic of Ireland, this article outlines the new legal-regulatory framework for charities in each jurisdiction, providing an overview of their respective treatments of external charities (i.e. non-domestic charities operating in a host jurisdcition) before assessing the operational challenges posted by these regimes for such cross-border charities. It shows that the treatment of external charities across the four jurisdictions in not the product of a fully coordinated and coherent joint approach by the four sets of legislators. The article concludeds by offering some preliminary recommendations intended to address the burdens caused by these overlapping regulatory systems.

Item Type: Article
Research Institute, Centre or Group: Sheffield Business School Research Institute > Ethical Organisations
Sheffield Business School Research Institute > People, Work and Organisation
Departments: Sheffield Business School > Management
Depositing User: Gareth Morgan
Date Deposited: 03 Aug 2012 12:31
Last Modified: 12 May 2018 22:05

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