Comparative corporate governance of non-profit organizations / edited by Klaus J. Hopt and Thomas Von Hippel.

Includes bibliographical references and index.

Part I. Economic Findings and Theories on Non-Profit Organizations: 1. The non-profit sector: introductory remarks; What kind of non-profit sector, what kind of society? Comparative policy reflections / Helmut K. Anheier -- 2. 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 / John A. Edie -- Good and not so good governance of non-profit organizations: factual observations from foundations in Germany / Christoph Mecking -- 3. Economic theories of non-profit organizations: The economics of non-profit organizations / Henry Hansmann -- Principle-agent theory and non-profit accountability / Richard Steinberg -- Part II. The Non-Profit Sector: Private Law, Trust Law, Tax Law in Selected Countries: 4. Anglo-American countries: Non-profit organizations in the United States / James Fishman -- Harmonising non-profit law in the European Union: an English perspective and digest / Hubert Picarda -- 5. Germanic countries: Non-profit organizations in Germany / Thomas von Hippel -- Non-profit organizations in the Netherlands / Tymen J. van der Ploeg -- 6. Romanic countries: Non-profit organizations in France / Katrin Deckert -- 7. Transformation countries: Non-profit organizations in Hungary / Zoltán Csehi -- Non-profit organizations in the Czech Republic / Kateřina Ronovská -- Non-profit organizations in the People's Republic of China / Thomas Von Hippel and Knut B. Pissler -- Part III. The Board of Non-Profit Organizations: 8. 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 / Evelyn Brody -- The board of non-profit organizations: some corporate governance thoughts from Europe / Klaus J. Hopt -- 9. The duty of obedience: Rediscovering the duty of obedience: Toward a trinitarian theory of fiduciary duty / Robert Atkinson -- Duty of obedience: the German perspective / Rainer Hüttemann -- Part IV. Good Governance of Non-Profit Organizations: Activities and Regulatory Problems: 10. Fundraising: Regulation of fundraising by charities and voluntary organisations in England and Wales / Peter Luxton -- Comparing regulation of fundraising: self-regulation or governmental regulation? / W.J.M. van Veen -- 11. Asset management in non-profit organizations: Asset management in non-profit organizations / Carsten Carstensen -- Legal standards for capital investments by foundations in hedge funds according to German and American law / Maximilian Haag and Andreas Richter -- 12. Non-profit organizations and economic activities/Enterprises: Non-profit organizations and economic activities/enterprises / Carl Hemström -- Non-profit organizations and enterprises: the Danish foundation law as an example / Sören Friis Hansen -- The protection of members and creditors of non-profit organisations / Susanne Kalss -- Part V. Good Governance of Non-Profit Organizations: Internal Governance, Self-Regulation, Disclosure and Supervision: 13. Self-regulation: Foundation governance in Switzerland / Thomas Sprecher -- 14. Disclosure, reporting, auditing: Financial reporting by non-profit organizations, United States developments / Stanley Siegel -- Charity Commission regulation of the charity sector in England and Wales: the key role of charity audit regulation / Greyham Dawes -- 15. Enforcement by state supervision and tax authorities: The Charity Commission for England and Wales / Richard Fries -- Internal Revenue Service and states revenue department oversight of non-profit organizations in the United States / John D. Colombo -- Tax law as an instrument to strengthen the corporate governance of the non-profit sector / Thomas von Hippel and Rainer Walz.

"The economic importance of the non-profit sector is growing rapidly in the USand Europe. However, the lawhas not kept abreastwith its development. The European Court of Justice has extended certain freedoms of the EC Treaty to non-profit organizations, 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 harmonizing 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 fromboth corporate governance and governance of non-profit organizations to compare the two areas and explore the lessons that can be learned regarding comparative corporate governance for non-profit organizations"--Provided by publisher.

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