The Status Of Religion And The Public Benefit In Charity Law

'The Status of Religion and the Public Benefit in Charity Law' is an apologetic for maintaining the presumption of public benefit for the charitable category ‘advancement of religion’ in democratic countries within the English common law tradition. In response to growing academic and political pressure to reform charity law – including recurring calls to remove tax exemptions granted to religious charities – the scholars in this volume analyse the implications of legislative and legal developments in Canada, the UK, Australia, New Zealand and South Africa. In the process, they also confront more fundamental, sociological or philosophical questions on the very nature and role of religion in a secular society that would deny any space for religious communities outside their houses of worship. In other words, this book is concerned with the place of religion – and religious institutions – in contemporary society. It represents a series of concerns about the proper role of the state in relation to the differing beliefs of citizens – some of which will quite rightly manifest in actions to benefit the wider society. This debate, then, naturally engages with broader issues related to secularism, civic engagement and liberal democratic freedoms.

This book investigates and critically evaluates the concept of public benefit within charity law in the common law world. In the course of the study the book: provides a rich account of how the concept of public benefit has developed over time in charity law jurisprudence; deepens understanding of the aspects of public benefit that remain poorly understood even today; and suggests ways in which public benefit jurisprudence might develop in an orderly and principled way so as to better address some of the core concerns of charity law and the public policy objectives that lie behind it. The book includes contributions from world leading charity law experts and jurists. Each chapter reflects on a key aspect of public benefit jurisprudence in charity law. The topics have been chosen carefully to ensure coverage of most if not all of the large unresolved questions relating to public benefit in the common law world. Each chapter is accompanied by a comment, written by an academic expert or leading practitioner. The comments complement the chapters by critically engaging with those chapters and by offering different and thought-provoking perspectives on the subject matter of the chapters. The book will be of interest to academics working in law, philosophy, economics, sociology and political science. It will also provide a valuable resource for legal practitioners and judges, government officials, especially charity regulators, and in the not-for-profit sector itself.

Focussing on the contemporary struggle to achieve a triangulated alignment between religious beliefs, human rights and charity law, this comparative analysis of law and practice in six common law nations identifies and assesses the issues currently challenging judiciary, regulators and religious charities.

This book examines the interface between religion, charity law and human rights. It does so by treating the Church of England and its current circumstances as a timely case study providing an opportunity to examine the tensions that have now become such a characteristic feature of that interface. Firstly, it suggests that the Church is the primary source of canon law principles that have played a formative role in shaping civic morality throughout the common law jurisdictions: the history of their emergence and enforcement by the State in post-Reformation England is recorded and assessed. Secondly, it reveals that of such principles those of greatest weight were associated with matters of sexuality: in particular, for centuries, family law was formulated and applied with regard for the sanctity of the heterosexual marital family which provided the only legally permissible context for any form of sexual relationship. Thirdly, given that history, it identifies and assesses the particular implications that now arise for the Church as a consequence of recent charity law reform outcomes and human rights case law developments: a comparative analysis of religion related case law is provided. Finally, following an outline of the structure and organizational functions of the Church, a detailed analysis is undertaken of its success in engaging with these issues in the context of the Lambeth Conferences, the wider Anglican Communion and in the ill-fated Covenant initiative. From the perspective of the dilemmas currently challenging the moral authority of the Church of England, this book identifies and explores the contemporary ‘moral imperatives’ or red line issues that now threaten the coherence of Christian religions in most leading common law nations. Gay marriage and abortion are among the host of morally charged and deeply divisive topics demanding a reasoned response and leadership from religious bodies. Attention is given to the judicial interpretation and evaluation of these and other issues that now undermine the traditional role of the Church of England. As the interface between religion, charity law and human rights becomes steadily more fractious, with religious fundamentalism and discrimination acquiring a higher profile, there is now a pressing need for a more balanced relationship between those with and those without religious beliefs. This book will be an invaluable aid in starting the process of achieving a triangulated relationship between the principles of canon law, charity law and human rights law.

The first section of the book contains an overview of the charitable sector in Canada, a sociological review of altruism in different societies, a discussion of altruism in various philosophical and religious traditions, an economic analysis of "rational voluntarism," and an assessment of the relationship between the charitable sector and the welfare state. The second section contains five papers on the legal definition of charity, both general (the jurisprudence of the Federal Court of Appeal and a proposal for rethinking the concept of "public benefit"), and particular (the political purposes doctrine, religion as charity, and a commentary on the recent major Supreme Court decision on the meaning of charity). The third section deals with the tax status of charities: two papers evaluate the current tax credit system and one deals with the administration of charities by the Canada Customs and Revenue Agency. The final section contains essays on charities and commercial enterprise, on the regulation of fund-raising, and on needed reforms in non-profit corporation law. At a time when the federal government is about to embark on a wide range of policy initiatives to assist and regulate the non-profit sector, these essays are necessary reading for anyone concerned with the future of the charitable sector in Canada. Contributors include Neil Brooks (Osgoode Hall Law School), Cara Cameron (McGill), Bruce Chapman, Kevin Davis (Toronto), Abraham Drassinower (Toronto), David Duff (Toronto), Richard Janda (McGill), Will Kymlicka (Queen's), Andrée Lajoie (Montreal), Mayo Moran (Toronto), Charles-Maxime Panaccio (office of Mr Justice Charles Gonthier), Jim Phillips, Jane Allyn Piliavin (Wisconsin-Madison), David Sharpe (Attorney-General's Office, New York State), Lorne Sossin (Osgoode Hall Law School), David Stevens, and Jen-Chieh Ting (Academia Sinica).

In recent years, law and religion scholarship in Canada has grown significantly. This distinctive collection of 18 papers addresses, from a variety of angles, the jurisdiction and the limits of law ¿ an important but often overlooked aspect of settling the boundaries of church and state, religion and law. The volume draws the insights of 19 authoritative contributors of diverse background and examines changes in the role and meaning of religion in society, the dimensions of law and religion and finally, the conflicts between freedom of religion and other freedoms as looked upon as fundamental rights of a liberal society.

Recently the topic of civil society has generated a wave of interest, and a wealth of new information. Until now no publication has attempted to organize and consolidate this knowledge. The International Encyclopedia of Civil Society fills this gap, establishing a common set of understandings and terminology, and an analytical starting point for future research. Global in scope and authoritative in content, the Encyclopedia offers succinct summaries of core concepts and theories; definitions of terms; biographical entries on important figures and organizational profiles. In addition, it serves as a reliable and up-to-date guide to additional sources of information. In sum, the Encyclopedia provides an overview of the contours of civil society, social capital, philanthropy and nonprofits across cultures and historical periods. For researchers in nonprofit and civil society studies, political science, economics, management and social enterprise, this is the most systematic appraisal of a rapidly growing field.

The first sustained consideration of the law of charity from a liberal philosophical perspective.