An evaluation of intergenerational justice in charity law.

This timely handbook details how all charities in Ireland can ensure that they are legally compliant with all aspects of charities law. This complex area is clearly and concisely explained by two leading experts in the charity law field. As well as fully outlining the legislation, including detailed coverage of the Charities Act 2009, this handbook considers the life cycle of a charity in Ireland: from its creation and registration to its governance and reporting obligations right through to its relations with other charities, at home or abroad, and the demise or dissolution of a charity. Examining the role of the charity trustee in both corporate and unincorporated charities, this book details the key relationships with relevant statutory agencies from the Charities Regulator through to Revenue and the Companies Registration Office. Setting out for the first time the practical issues facing charities operating in Ireland, this handbook is vital for any person concerned with the regulation of charities in this jurisdiction.

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

The 60 or so nations that subscribe to the common law tradition had for centuries broadly accepted the same legal definitions of what constitutes a charity. In recent years, however, a number of countries have embarked on charity law reform processes, designed to strengthen the regulatory framework and to review and encode common law concepts. A primary driver of reform was the need to modernise national charity law and ensure human rights compatibility. In light of these reforms, this book takes stock of how charity law is adapting to face the challenges presented by human rights. The book identifies the key areas where human rights and charity law intersect and examines the importance of those areas, the principles involved and their political significance. It offers a comparative analysis of selected common law countries including England, Wales, Ireland, US, Canada, Australia and New Zealand, assessing the extent of national human rights and charity compatibility. Kerry O’Halloran also goes on to consider tensions arising from the intersection of human rights and charity law, including the significance of cultural values and heritage, the importance of proportionality and striking a balance between public and private interests in current society.