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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 fundraising, and on needed reforms in nonprofit 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 nonprofit 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), Andre Lajoie (Montreal), Mayo Moran (Toronto), CharlesMaxime Panaccio (office of Mr Justice Charles Gonthier), Jim Phillips, Jane Allyn Piliavin (WisconsinMadison), David Sharpe (AttorneyGeneral's Office, New York State), Lorne Sossin (Osgoode Hall Law School), David Stevens, and JenChieh Ting (Academia Sinica).
⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer,
birth defects, or other reproductive harm.
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