Between State and Market: Essays on Charities Law and Policy in Canada

by Phillips, Jim; Chapman, Bruce; Stevens, David

• ISBN13: 9780773521124
• ISBN10: 0773521127
• Format: Paperback
• Copyright: 2001-07-01
• Publisher: McGill Queens Univ Pr

Summary

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), Andree 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).

Table of Contents

Tables and Figures	vii
Acknowledgments	ix
Contributors	xi
Introduction	3	(10)
Bruce Chapman
Jim Phillips
David Stevens
The Canadian Charitable Sector: An Overview	13	(38)
David Sharpe
PART ONE: EMPIRICAL AND ETHICAL PERSPECTIVES
Altruism in Comparative International Perspective	51	(36)
Jen-Chieh Ting
Jane Allyn Piliavin
Altruism in Philosophical and Ethical Traditions: Two Views	87	(40)
Will Kymlicka
Rational Voluntarism and the Charitable Sector	127	(39)
Bruce Chapman
The Role of the Voluntary Sector in a Modern Welfare State	166	(53)
Neil Brooks
PART TWO: THE LEGAL MEANING OF CHARITY
The Federal Court of Appeal and the Legal Meaning of Charity: Review and Critique	219	(32)
Jim Phillips
Rethinking Public Benefit: The Definition of Charity in the Era of the Charter	251	(37)
Mayo Moran
The Doctrine of Political Purposes in the Law of Charities: A Conceptual Analysis	288	(28)
Abraham Drassinower
Religion, Charity and the Charter of Rights	316	(27)
Jim Phillips
Charity and the Income Tax Act: The Supreme Court Speaks	343	(30)
Mayo Moran
Jim Phillips
PART THREE: CHARITY AND TAX: POLICY AND PRACTICE
Regulating Virtue: A Purposive Approach to the Administration of Charities	373	(34)
Lorne Sossin
Charitable Contributions and the Personal Income Tax: Evaluating the Canadian Credit	407	(50)
David G. Duff
The Tax Credit for Charitable Contributions: Giving Credit where None is Due	457	(28)
Neil Brooks
PART FOUR: REGULATORY CHALLENGES
The Regulation of Social Enterprise	485	(26)
Kevin E. Davis
Flirting with the Devil while Doing God's Work: The Regulation of Charitable Fund-raising	511	(36)
Richard Janda
Cara Cameron
Charles-Maxime Panaccio
Andree Lajoie
Framing an Appropriate Corporate Law	547
David Stevens