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Coming Soon Charity Law and Accumulation: Maintaining an Intergenerational Balance

Charity Law and Accumulation: Maintaining an Intergenerational Balance

  • Author:
  • Publisher: Cambridge University Press
  • ISBN: 9781108796040
  • Published In: June 2026
  • Format: Paperback
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
¥7,145.93
Delivery Time: around 4-5 weeks ?Extra 2-10 working days for address outside Hong Kong
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Most pre-orders will be dispatched on, or before publication date and we will make every effort to make sure they arrive with you as close to publication date as we can.

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  • Description 
  • Contents 

Details

Much has been written in charity law on the type of benefits that charities can provide - charitable purposes - and towards whom such benefits must be directed - the public benefit question. Almost nothing has been written about when benefits must be provided. However, accumulation of assets by charities raises profound ethical, economic and social considerations that are highlighted by the present retreat of the welfare state and the impact of the Global Financial Crisis and COVID-19. This book analyses the issue through a normative, doctrinal and comparative analysis of the legal constraints upon accumulation by charities. It reveals that the legal restraints contain significant gaps in relation to the intergenerational distribution of benefits and to the balance of decision-making between generations. In particular, the book asserts that there is room for law reform to better identify and incorporate principles of intergenerational justice into the regulation of charities.

  • Undertakes a holistic doctrinal, normative and comparative analysis of the legal constraints upon accumulation by charities
  • Reveals that the legal restraints contain significant gaps in relation to the intergenerational distribution of benefits and to the balance of decision-making between generations – and identifies intergenerational justice as a theoretical basis to fill those gaps
  • The book's analysis demonstrates some fundamental doctrinal flaws by a range of actors in their current approaches to charity accumulation rules
Acknowledgements
List of Abbreviations
List of Acronyms
Frequently Cited Works
Table of Cases
Table of Statutes
Part I. Charities and Accumulation Delineated:
1. Introduction
2. The Charity Sector, its Goals and Accumulation
Part II. Charities and Accumulation Delimited:
3. Legal Restraints on Accumulation Applicable on Creation
4. Operational Restraints on Accumulation: Controller Duties
5. Operational Restraints on Accumulation: Alternative Control Mechanisms
6. Operational Restraints on Accumulation: Taxation
Part III. Charities and Accumulation Reformed:
7. Intergenerational Justice and the Intergenerational Distribution of Benefits
8. Which Generation Decides the Intergenerational Distribution of Benefits?
9. Enhanced Agency Costs
10. Conclusion
Index

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