The economic importance of the non-profit sector is growing rapidly in the USA and Europe. However, the law has not kept abreast with its development. The European Court of Justice has extended certain freedoms of the EC Treaty to non-profit organisations, and more case law is expected to follow in the near future, but the observations, theories, solutions and legal and non-legal rules in this field are manifold. The chances of harmonising the law on a European level are slim. Despite these differences, a common core of international corporate governance problems and regulatory solutions can be seen. This volume of essays brings together a variety of international experts from both corporate governance and governance of non-profit organisations to compare the two areas and explore the lessons that can be learned regarding comparative corporate governance for non-profit organisations.

Economic Findings and Theories on Non-Profit Organizations
The non-profit sector: introductory remarks
What kind of non-profit sector, what kind of society? Comparative policy reflections
Good and not so good governance of non-profit organizations: factual observations from the USA and Europe
Good and not so good governance of non-profit organizations: factual observations from the USA
Good and not so good governance of non-profit organizations: factual observations from foundations in Germany
Economic theories of non-profit organizations
The economics of non-profit organizations
principle-agent theory and non-profit accountability
The Non-Profit Sector: Private Law, Trust Law, Tax Law in Selected Countries
Anglo-American countries
Non-profit organizations in the United States
Harmonising non-profit law in the European Union: an English perspective and digest
Germanic countries
Non-profit organizations in Germany
Non-profit organizations in the Netherlands
Romanic countries
Non-profit organizations in France
Transformation countries
Non-profit organizations in Hungary
Non-profit organizations in the Czech Republic
Non-profit organizations in the People's Republic of China
The Board of Non-Profit Organizations
The board of non-profit organizations: law and practice
The board of non-profit organizations: puzzling through the gaps between law and practice: a view from the United States
The board of non-profit organizations: some corporate governance thoughts from Europe
The duty of obedience
Rediscovering the duty of obedience: Toward a trinitarian theory of fiduciary duty
Duty of obedience: the German perspective
Good Governance of Non-Profit Organizations: Activities and Regulatory Problems
Fundraising
Regulation of fundraising by charities and voluntary organisations in England and Wales
Comparing regulation of fundraising: self-regulation or governmental regulation?
Asset management in non-profit organizations
Asset management in non-profit organizations
Legal standards for capital investments by foundations in hedge funds according to German and American law
Non-profit organizations and economic activities/Enterprises
Non-profit organizations and economic activities/enterprises
Non-profit organizations and enterprises: the Danish foundation law as an example
Good Governance of Non-Profit Organizations: Internal Governance, Self-Regulation, Disclosure and Supervision
Internal governance and self-regulation
The protection of members and creditors of non-profit organisations
Foundation governance in Switzerland
Disclosure, reporting, auditing
Financial reporting by non-profit organizations: United States developments
Charity commission regulation of the charity sector in England and Wales: the key role of charity audit regulation
Enforcement by state supervision and tax authorities
The charity commission for England and Wales
Internal revenue service and states revenue department oversight of non-profit organizations in the United States
Tax law as an instrument to strengthen the corporate governance of the non-profit sector
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