"Comparative Corporate Governance of Non-profit Organizations" ed. by Klaus J. Hopt, Thomas von Hippel

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.

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.

CONTENTS
LIST OF CONTRIBUTORS
PREFACE
ABBREVIATIONS
PART I Economic findings and theories on nonprofit organizations
1 What kind of nonprofit sector, what kind of society?
2 Good and not so good governance of nonprofit organizations: factual observations from the USA and Europe
2.1 Good and not so good governance of nonprofit organizations: factual observations from the USA
2.2 Good and not so good governance of nonprofit organizations: factual observations of foundationsin Germany
3 Economic theories of nonprofit organizations
3.1 The economics of nonprofit organizations
3.2 Principal-agent theory and nonprofit accountability
PART II The nonprofit sector: private law, trust law, tax law in selected countries
4 Anglo-American countries
4.1 Nonprofit organizations in the United States
4.2 Harmonising nonprofit law in the European Union: an English perspective and digest
5 Germanic countries
5.1 Nonprofit organizations in Germany
5.2 Nonprofit organizations in the Netherlands
6 Nonprofit organizations in France
7 Transformation countries
7.1 Nonprofit organizations in Hungary
7.2 Nonprofit organizations in the Czech Republic
7.3 Nonprofit organizations in the People's Republic of China
PART III The board of nonprofit organizations
8 The board of nonprofit organizations: law and practice
8.1 The board of nonprofit organizations: puzzling through the gaps between law and practice - a view from the United States
8.2 The board of nonprofit organizations: some corporate governance thoughts from Europe
9 The duty of obedience
9.1 Rediscovering the duty of obedience: toward a trinitarian theory of fiduciary duty
9.2 Duty of obedience: the German perspective
PART IV Good governance of nonprofit organizations: activities and regulatory problems
10 Fundraising
10.1 The regulation of fund-raising by charities and voluntary organisations in England and Wales
10.2 Comparing regulation of fundraising: self-regulation or governmental regulation?
11 Asset management in nonprofit organizations
11.1 Asset management in nonprofit organizations
11.2 Legal standards for capital investments by foundations in hedge funds according to German and American law
12 Nonprofit organizations and economic activities/enterprises
12.1 Nonprofit organizations and economic activities/enterprises
12.2 Nonprofit organizations and enterprises: the Danish foundation law as an example
12.3 The protection of members and creditors of nonprofit organisations
PART V Good governance of nonprofit organizations: self-regulation, disclosure and supervision
13 Foundation governance in Switzerland
14 Disclosure, reporting, auditing
14.1 Financial reporting by nonprofit organizations: United States developments
14.2 Charity Commission regulation of the charity sector in England andWales: the key role of charity audit regulation
15 Enforcement by state supervision and tax authorities
15.1 The Charity Commission for England andWales
15.2 Internal Revenue Service and State Revenue Department oversight of nonprofit organizations in the United States
15.3 Tax law as an instrument to strengthen the corporate governance of the nonprofit sector
INDEX

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