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Now showing 1 - 5 of 312
  • Publication
    The Charities (Amendment) Bill 2022 – A Commentary on the General Scheme of Bill
    (Carmichael Ireland, 2022-06-21) ;
    This Commentary on Charities Amendment Bill 2022, by Professor Oonagh Breen of UCD and Philip Smith of Arthur Cox Solicitors was published by the Carmichael Centre as part of its governance and compliance series in June 2022.
      7
  • Publication
    Charity Law and the Legal Syllabus: Breaking Free from the Equity Straitjacket
    (2017-04-28)
    For most undergraduate law students, the study of charity law is pigeonholed somewhere after extensive discussion of express trusts and resulting trusts and often between lectures on constructive trusts and trustees’ duties and liabilities. Charities are discussed in the context of charitable trusts and their difference from the private trust concept studied almost exclusively up until that point. In the 1980s and 1990s, a trust law lecturer would aim, in the few hours at his/her disposal to teach charity law, to cover the Pemsel heads of charity with a seam of case law for each, unpack the anomalies in the treatment of public benefit, recounting the tales of poor and worn out clerks and poor relations and, if lucky, elaborate on the doctrine of cy près and the different treatments of initial and subsequent impossibility. A bountiful year might yield an extra hour somewhere to devote to private purpose trusts, allowing students to contemplate the mysteries of pet animal trusts, statues to commemorate oneself and the difficulties caused by well-meaning people who set out to promote the ‘maintenance . . . of good understanding . . . between nations’ and ‘the preservation of the independence and integrity of newspapers.
      4
  • Publication
    Independent Review of Charity Regulation in Northern Ireland
    (Department for Communities, Northern Ireland, 2022-01-20) ; ;
    The Department for Communities has published the Report on the Independent Review of Charity Regulation, commissioned by the Minister for Communities in January 2021. The Independent Review Panel was chaired by Dr Oonagh Breen, Professor of Law at the Sutherland School of Law, University College Dublin, whose research focuses on comparative charity law regulation and governance. Dr Breen was supported by Noel Lavery, former Permanent Secretary of a number of NICS Departments and Fellow of the Institute of Chartered Accountants in Ireland, and the Reverend Dr Lesley Carroll, the NI Prisoner Ombudsman and former Deputy Chief Commissioner of the Equality Commission. In fulfilling its Terms of Reference, the Panel’s comprehensive review report contains findings and recommendations in relation to the regulatory framework, the Commission’s performance, the Department’s leadership and oversight of the regulatory framework and best practice in relation to all of these, taking lessons from across the UK, Ireland and elsewhere. Through its inclusive engagement process, it heard from 306 community engagement webinar attendees, and attendees at 20 other meetings with other regulators and their responsible government bodies, the Department for Communities, the Charity Commission and other interested stakeholders. It received 145 written submissions. The report finds that the Charity Commission NI was constrained from its earliest days as a result of flawed legislation made by the former Department, and as a result, the sequencing and focusing of its work was disproportionately focused on compliance, at the cost of completion of the charity register, with a need for a reset of the Commission’s communications and engagement approach to recalibrate its culture and relationship with the charity sector. The Report makes 93 recommendations, all of which the Panel see as important and includes, as a matter of priority, the completion of the charity register. In addition, it recommends changes to accounting and reporting requirements, and the commencement of the provisions for Charitable Incorporated Organisations in NI. The full Independent Review of Charity Regulation report is available at the Department for Communities website.
      5
  • Publication
    Global philanthropy: Does Institutional Context Matter for Charitable Giving?
    In this article, we examine whether and how the institutional context matters when understanding individuals’ giving to philanthropic organizations. We posit that both the individuals’ propensity to give and the amounts given are higher in countries with a stronger institutional context for philanthropy. We examine key factors of formal and informal institutional contexts for philanthropy at both the organizational and societal levels, including regulatory and legislative frameworks, professional standards, and social practices. Our results show that while aggregate levels of giving are higher in countries with stronger institutionalization, multilevel analyses of 118,788 individuals in 19 countries show limited support for the hypothesized relationships between institutional context and philanthropy. The findings suggest the need for better comparative data to understand the complex and dynamic influences of institutional contexts on charitable giving. This, in turn, would support the development of evidence-based practices and policies in the field of global philanthropy.
      6Scopus© Citations 10
  • Publication
    Regulatory Reviews: Revolutionary Re-imagining of Charity Law or Simply Restatements of Convenience?
    (Springer, 2024-04-08)
    This article examines a decade of charity law review processes in six jurisdictions—Australia, New Zealand, Northern Ireland, Scotland, England and Wales and Ireland. Using a life-cycle basis viewed through a functional comparative lens, it examines review terms of reference, stakeholder involvement in public consultations, report recommendations and governmental responses. The article compares post-review recommendation implementation across government-owned and independent review processes. In identifying areas most open to and most difficult to reform (including charity definition and advocacy) and probing the hidden state/non-profit sector tensions that underlie such reform attempts, this article provides new insights for future review processes.
      6