Current News Items

United States
July 2008

The Revised Uniform Unincorporated Nonprofit Associations Act was adopted by the Uniform Law Commission at its Annual Meeting in Big Sky, MT in July 2008. ICCSL principals Dr. Leon Irish and Prof. Karla Simon participated in the Drafting Team as representatives of the ABA Section of International Law.

Global
July 2008

Charity Law and Social Policy Released by Springer

Springer has recently released Charity Law and Social Policy, by Kerry O’Halloran, Myles McGreogor-Lowndes, and Karla W. Simon, which appraises the factors to be taken into account in aligning charity law with social policy in six common law jurisdictions. The aim of the book is to assess ways in which the law can facilitate the environment for appropriate charitable activity to meet important social policy concerns, such as alleviating poverty, addressing health care needs, eliminating racial and other discrimination, and meeting other needs of under-resourced and under-represented communities.

Turkey
July 2008

Turkey’s Constitutional Court decided on 30 July 2008 not to ban the ruling Justice and Freedom Party AKP, which had been accused of undermining the country’s secular system. But the judges did cut half the AKP’s treasury funding for 2008. The AKP, which won a huge poll victory in 2007, denies it wants to create an Islamist state by stealth. It called the case an attack on democracy. The powerful military, on the other hand, sees itself as the guardian of the modern secular state founded by Mustafa Kemal Ataturk. The Court President, Hasim Kilic, said the financial sanctions imposed on the AKP were a "serious warning" to it. It is also relevant that the Court was deeply split, with six judges favoring the ban. Seven would have been needed to uphold it.

Zimbabwe - New Update June 27
June 2008

The Standard reported on 22 June that war veterans and Zanu PF youth militia continue to block relief agencies and HIV and Aids service organizations from accessing areas in dire need of aid in rural and peri-urban areas. This is despite recent assurances from the government that the NGOs could resume their humanitarian operations, the national association of NGOs has said. The government three weeks ago suspended all NGO licenses, accusing them of being conduits of foreign interference in Zimbabwe's politics. But there was an apparent about-turn on the blanket ban last week, with the government announcing that more than 400 organizations working in the HIV/AIDs sector would be allowed to operate after local and international NGOs protested at the ban. NANGO's spokesperson Fambai Ngirande said it was still impossible for the organizations to operate.

Turkey - Headscarf Availability For Women Attending University Overturned
June 2008

The Turkish military has been quick to endorse the 5 June 2008 ruling of the country’s Constitutional Court annulling the attempts by the ruling Justice and Development Party (AKP) to create a legal framework for lifting the ban that currently prevents women wearing headscarves from attending the university. Reports in the Eurasia Daily Monitor indicate that the Constitutional Court ruled that two constitutional amendments introduced by the AKP were invalid, as they violated the principle of secularism enshrined in the constitution as one of the unchangeable characteristics of the Turkish Republic. On 9 February 2008 the AKP had changed Article 10 of the constitution, which guarantees equality before the law irrespective of language, race, color, sex, political opinion, philosophical belief, religion, or sect, to include a commitment ensuring all citizens equal access to all public services. The government also amended Article 42 on the right to education to include a phrase preventing anyone from being denied access to education except for a reason openly stated in law. For prior coverage, see the February 2008 issue of IJCSL-N.

Zimbabwe - Clarification Issued on Suspension Order For NGOS/PVOS
June 2008

The Government of Zimbabwe wrote on 13 June 2008 to all NGOs/PVOs to give clarification on the order to suspend the field operations of all NGOs/PVOs. In a press release on its website, NANGO, the National Association of NGOs, states that according to the letter of clarification from the Acting Permanent Secretary in the Ministry of Public Service, Labour and Social Welfare, Sidney Mhishi, the suspension of field operations on 7 June 2008 does not imply banning or deregistration of PVOs/NGOs. This latest communiqué from the government appears to contradict the position stated by the Deputy Minister of Information, Bright Matonga, which was carried in the government’s official newspaper, The Herald, of 7 June 2008. The statement published there had indicated that government had suspended all licenses of NGOs and would require them to re-apply for re-registration. The clarification notice indicates that the only issue at stake is PVOs/NGOs engaging in political activities.

United States - Vermont Legislation on L3C's Becomes Effective At End Of May
May 2008

Vermont has recently become the first state in the nation to enact a statute permitting a new form of organization: the low-profit limited liability company ("L3C"). This form of organization is intended to blend elements of for-profit and nonprofit corporations. The entity can produce some profits, but must have a purpose to pursue social benefits. The statute's supporters noted it would be particularly useful as a form of organization for an entity wishing to signal to private foundations that it would be an appropriate recipient of program-related investments. As entities may form in any state, now that the L3C is available in Vermont, organizations across the country may choose to try this new organizational structure. Of course, using the L3C form may still be risky for many charities, as questions still remain about how the IRS will regard the L3C.

China - New Open Government Regulations Become Effective
May 2008

In a move that Chinese officials claim is intended to combat corruption, increase public oversight and participation in government, and allow citizens access to government-held information, the State Council on April 5, 2007, issued the first national Regulations on Open Government Information (OGI Regulation), which took effect May 1, 2008. Implementation begins at a time when the need for greater transparency in the areas of environmental health, land disputes, disease, and food, drug, and product safety has become apparent. The time lag between issue and effective date provided citizens and government departments a one-year preparatory period. For more information on the development, please visit the Congressional-Executive Commission on China website.

England and Wales
May 2008

The Charity Commission has published the 2008 Charity Commission Study into Public Trust and Confidence in Charities. This is based on independent research conducted by Ipsos MORI which shows there has been an increase in public trust and confidence since the research was last undertaken in 2005. The research looks at what drives public trust and confidence, and includes research on the percentage of people that give money, goods or time to charities, and what people's perception of charities is. The Commission has also produced some initial analysis of issues that the research raises. Download a pdf copy of the report with an executive summary, the Commission’s initial analysis and its press release.

United States
May 2008

New Model Nonprofit Corporations Act Exposure Draft

There is a June 1, 2008, deadline for comments on the ABA Business Law Section’s January 2008 Exposure Draft of the revised Model Nonprofit Corporations Act. The exposure draft is available on the ABA website: Part 1 and Part 2. The Task Force will meet on June 14 to review and discuss comments, and will thereafter produce a final version that, upon review and approval by Committee Leadership, will be posted to the Committee website on or before July 31.

India
April 2008

BUDGET TO AMEND DEFINITION OF "CHARITABLE PURPOSE"

In the amendments to the Income Tax Act proposed in the 2008-09 Budget by the Government of India, the Finance Minister seeks to amend the definition of charitable purpose to "exclude entities carrying on regular trade, commerce or business or providing services in relation to any trade, commerce or business and earning incomes from claiming that their purposes also fall under 'charitable purpose.' Genuine charitable organizations [are] not to be affected in any way." This means that the proposed amendment will not affect organizations involved in activities such as relief of the poor, medical relief, and education. A more technical explanation of the proposed amendment can be found in the Documentation Center.

North America
April 2008

ICCSL renewed its partnership with the University of Bologna in April, 2008

Dr. Leon Irish and Prof. Karla Simon taught the Comparative Civil Society Law for the Master in International Studies in Philanthropy (MISP) Program at the University of Bologna in April, 2008.

England and Wales
March 2008

A tribunal allowing charities to challenge decisions made by the sector regulator has opened. The Tribunals Service will administer the appeals. The Charity Tribunal, which were created under the Charities Act 2006, are designed to be informal, independent and provide a free way for appeals to be taken, according to the government news network press release.

Carry-over onto the news page Before the launch of this service, charities in England and Wales had to go through the High Court to dispute decisions. The President of the Tribunals Service will be supported by five legal members and seven non-legal members. They are currently being recruited by the Judicial Appointments Commission for appointment by the Lord Chancellor. The Tribunals Service expects legal members to be in place in the spring and the latter in the summer.

More about the Charity Tribunal and the Rules applicable to it is available on the Tribunals Service website.

North America
March 2008

On March 14 and 15, 2008, Dr. Leon Irish and Prof. Karla Simon attended the meetings of the Uniform Law Commission (formerly NCCUSL) on the Harmonization of the Unincorporated Nonprofit Associations (UNA) project. They were representing the International Law Section of the ABA. This project, which will produce a draft Unincorporated Nonprofit Association Act for the United States, consists of members from the Uniform Law Conference of Canada (ULCC) and the Mexican Center on Uniform Law.

Pictures from the event are available in the Photo Gallery.

North America
March 2008

New Hampshire Supreme Court Upholds Charitable Status for Artist Colony in Face of Private Benefit Challenge

In an interesting state law opinion relating to the federal "public benefit" doctrine, the New Hampshire Supreme Court concluded in Peterborough v. MacDowell Colony, Inc. (Download Peterborough.pdf) that an organization that operated an Artist Colony in Peterborough was entitled to state tax exemption as a charitable organization.

United Nations
Arab Charter on Human Rights Enters into Force

United Nations High Commissioner for Human Rights Louise Arbour issued the following statement on 24 January:

"In this celebratory year of the 60th anniversary of the Universal Declaration of Human Rights, I welcome the 7th ratification required to bring the Arab Charter on Human Rights into force….Regional systems of promotion and protection can further help strengthen the enjoyment of human rights, and the Arab Charter on Human Rights is an important step forward in this direction.
The next vital step will be to ensure that the body that will monitor the Charter, the Arab Committee for Human Rights, is independent and properly resourced so as to be effective and efficient. The Office of the United Nations High Commissioner for Human Rights is committed and stands ready to support the States Parties to the Charter in ensuring that core values of human rights are upheld."

England and Wales
January 2008

The Charity Commission for England and Wales has published its new guidance on the meaning of public benefit under the Charities Act 2006. Entitled "Charities and Public Benefit," the guidance addresses "what charity trustees should consider in order to show that their charity’s aims are for the public benefit."

Ethiopia
December 2007

Daniel Bekele and Netsanet Demissie Convicted and Sentenced; May Soon be Paroled

An ActionAid International Press Release for 26 December 2007, states that the anti-poverty campaigners Daniel Bekele and Netsanet Demissie, detained in Ethiopia in 2005 and convicted on 24 December, after a two-year trial, were given prison sentences of two and a half years each. Since they have already spent more than two years in detention, there is a strong possibility that they will be freed on parole in the next few days. In an unusual move, the sentencing judge praised both men for their work to solve the political impasse that followed the 2005 elections and described them as “courageous citizens promoting peace and the rule of law.”

China
December 2007

The implementation regulations for the Enterprise Income Tax were published on December 6, 2007 by the State Administration of Taxation. The unofficial translation of Articles 51-53, relating to the qualifications for the deductibility of "charitable donation expenditures" are found in the Price Waterhouse Coopers unofficial translation of the Implementation Regulations.

Further analysis of the implementation regulations and other developments in China will be found in the upcoming issues of the IJCSL-Newsletter and IJCSL.

Ethiopia
December 2007

Ethiopian anti-poverty activists Daniel Bekele and Netsanet Demissie will remain in prison for at least two more weeks. Judges in Ethiopia’s High Court delayed their verdict for the third time in two months, postponing it until 24 December 2007. In delaying the verdict, the court announced that one of the judges is ill and must be replaced. The postponement is to allow the replacement judge to familiarize himself with the case.

United States
November 12, 2007

Removing Obstacles for International Philanthropy
Prof. Karla Simon spoke at a conference on "Removing Obstacles for International Philanthropy" to be held at the University of Utrecht (Netherlands) on November 12, 2007. Information on the event and other speakers can be found at here.

The slide presentation is available here.

Ethiopia
October 2007

Anti-poverty activists Daniel Bekele and Netsanet Demissie heard on 9 October 2007 that they must remain in prison for at least another six weeks, as judges in Ethiopia's Federal High Court delayed the verdict until 22 November 2007, bringing their total detention to over two years. Both activists are recognised by Amnesty International as prisoners of conscience. In delaying the verdict, the judges explained that the prosecution had submitted closing statements to the court one month later than expected, not allowing the judges adequate time to make a decision.

Germany
October 2007

The October Newsletter of the Maecenata Institut announced that on 21 September 2007 the German Bundesrat (Upper House of Parliament) concluded its consideration of the "Law for Further Strengthening of Civic Participation." The Institut's analysis of the law is available along with the full text of the law (in German.) The new legislation, which makes many changes in tax privileges, including increasing the statutory limit on deductible donations from 5 % or 10% to 20% for all public benefit organizations, is effective from 1 January 2007.

United States
September 2007

IRS Investigation of Church "Electioneering" Concluded
On 10 September 2007, All Saints Episcopal Church in Pasadena, CA learned that the IRS investigation of its tax exempt status was ended. It received a letter from the IRS that simultaneously closed the dormant examination-without challenge to the Church's tax-exempt status and without the audit ever actually taking place -and concluded without explanation that the sermon in question constituted intervention in the 2004 Presidential election. This has left the Church in an unsettled position, and it has asked that the IRS be investigated. More information is available on the Church's website.

Peru
September 2007

Peru's Constitutional Court Rules Portions of "NGO Law" Unconstitutional
In an opinion rendered on August 29, 2007 and published on the website of the Constitutional Court in September, the Constitutional Court of Peru has held unconstitutional in part the Law on NGOs or ONGs (Ley No. 28875, creating the Agencia Peruana de Cooperación Internacional (APCI) -- "On creation of a national system of centralized cooperation" ). The law would have required that NGOs register with the APCI to be able to carry out projects within Peru. The constitutional challenge was brought by Luis Miguel Sirumbal Ramos and 8,438 citizens and members of Congress.

United Nations
September 17, 2007

On 13 September 2007, the UN General Assembly adopted a landmark declaration outlining the rights of the world's estimated 370 million indigenous people and outlawing discrimination against them - a move that followed more than two decades of debate. The United Nations Declaration on the Rights of Indigenous Peoples has been approved after 143 Member States voted in favor, 11 abstained and four - Australia, Canada, New Zealand and the United States - voted against the text. A non-binding text, the Declaration sets out the individual and collective rights of indigenous peoples, as well as their rights to culture, identity, language, employment, health, education and other issues.

Europe-China
September 2007

ICCSL has joined the European China Law Studies Association (ECLS), and members of the Board attended the first Conference of ECLS, which was held at the Max Planck Institut for Private International Law in Hamburg, Germany on August 31 and September 1, 2007. Issues discussed included research about the role of civil society and human rights in China's current development and problems faced by researchers from outside China. Participants came from many European countries, China, Taiwan, and Hong Kong, and included, in addition to ICCSL's representatives, two other people from the United States. These were Prof. Benjamin Leibman of Columbia University, who conducts research and writing on China's court system, and Randy Peerenboom, who has written CHINA'S LONG MARCH TO THE RULE OF LAW, a definitive text on recent rule of law developments in China.

Ethiopia
August 2007

Further Detention of Activists
On 3 August 2007 ActionAid announced that Daniel Bekele policy manager of ActionAid Ethiopia, and Netsanet Demissie, general manager of the Organization for Social Justice in Ethiopia, will now spend two more months in prison awaiting the verdict, while the court takes its annual recess.

A day earlier Daniel and Netsanet concluded their defense, after calling 29 witnesses and presenting 300 pages of documentary evidence. The prosecutors asked for time to consider the verbal and written evidence before presenting their concluding remarks. The judges agreed and said that the prosecutors must present a final written submission by 26 August and the defense should respond in writing by 31 August. The court will reconvene on 8 October, at the beginning of the new legal year, to give judgment.

Ramesh Singh, chief executive of ActionAid said: "This further delay comes as a big disappointment when we were so near to the end of the process."

Russia
August 2007

Supreme Court Upholds Political Party Ban
A report published in the New York Times for 8 August 2007 indicates that the Supreme Court of Russia upheld the Moscow City Court's ban of the National Bolshevik Party as an extremist organization. The small fringe party has gained notoriety for its vocal and theatrical antigovernment demonstrations. The group's leader, the writer Eduard Limonov, said in a telephone interview that he did not expect the latest ruling to affect its activities, including participation in the Other Russia coalition, a loose movement of anti-Kremlin forces that includes the former chess champion Garry Kasparov. "They will not shut us up," Mr. Limonov said. "We have no fear." He said the party would appeal the ruling to the European Court of Human Rights.

China
July 2007

China Development Brief Censored by Government
Writing in the online Wall Street Journal for 11 July 2007, Nick Young has reported on the censorship of both the Chinese and English versions of China Development Brief. This follows a visit to CDB's Beijing office by a joint delegation of a dozen officials from the Beijing Municipality Public Security Bureau, the Beijing Municipality Statistical Bureau, and the Beijing Municipality Cultural Marketing General Legal Implementation Team. For more information click on http://online.wsj.com/article/SB118415339710263160.html?mod=googlenews_wsj.

New information added to Document Center
July 2007

Among the items recently added to the Document Center are the following:

Afghanistan
Media Law as passed by Wolesi Jirga

Arab World
Arab Declaration on Democracy

Ethiopia
June 2007

Trial of Daniel Bekele and Netsanet Demissie Continues
Daniel Bekele and Netsanet Demissie, charged in one of Africa's largest treason trials in recent years in Ethiopia, are still awaiting verdicts in their cases. Ten out of originally over a one hundred accused await their verdicts in prison, including Daniel and Netsanet. On 11 June 2007, in the trial's first verdicts, 38 journalists and opposition politicians were found guilty. The 10 remaining accused are due to appear in court again on 12 July 2007, to present their defense. Trial observers have suggested that the trial could be over as early as the end of July.

Daniel and Netsanet, who are both recognised by Amnesty International as prisoners of conscience, were arrested and detained in November 2005. The defendants face six charges, including attempted genocide and treason. Specifically, Daniel and Netsanet are charged under Article 238(2) of the criminal code with "the crime of outrage against the constitution and the constitutional order." The charge can carry the severe punishments of life imprisonment or death. Both Daniel and Netsanet have been denied bail, even after appealing to the Supreme Court.

Daniel and Netsanet were coordinators of the Global Call to Action against Poverty (GCAP) in Ethiopia. Daniel Bekele worked as head of the policy department of ActionAid International Ethiopia. He is a director of ACCSL, the African Centre for Civil Society Law. Netsanet Demissie is the founder of Organisation for Social Justice in Ethiopia, a local non-governmental organisation which assisted in monitoring the May 2005 election.

Sources: http://danielbekele.blogspot.com/, http://www.civicus.org/new/media/CIVICUSPressActivistsdemandimmediaterelease-Ethiopian.doc

China
June 2007

The Unirule Economics Research Institute [Tiance Jingji Yanjiusuo], China's independent economics think tank, released its report on human economic rights in China on 11 June 2007. In his introduction to the report, Institute Director Mao Yushi noted that institute scholars work groups had been working on the report for two years. One of the sections of the report deals with the role of civil society organizations (NGOs) in enforcing human economic rights in the fields of health, employment, shelter, and education, noting that they are hampered by their lack of real independence and inability to engage in effective advocacy. The entire report is available in Chinese with English abstracts on the Institute's website. The section on CSOs is available in the Documentation Center.

India
June 2007

Voluntary Sector Policy 2007
Government adopts new Policy on the Voluntary Sector, which includes important clauses on recognition of shares etc. as a deductible donation, simplification of FCRA, simplification of registration norms for non-profit companies, an optional central law for registration and operation on an all-India basis, setting up a self-regulatory agency by the sector, simplified norms for bilateral funding for NPOs, and internet access of accounts of NPOs receiving Government funding. Several income tax proposals were not, however, included.
To read the document click here

May 2007

American Bar Association's International Law Section Spring Meeting
At the Spring Meeting of the American Bar Association's International Law Section, the International NGOs and NPOs Committee presentation focused on Recent Developments in International NGO Activities: Building Credible Self-Accountability Principles in an Age of Increasing Government Regulation. The speakers included Dr. Eduardo Bertoni, Executive Director of the Due Process of Law Foundation (discussing Péru and Venezuela); Prof. Robert C. Blitt, Associate Professor of Law, University of Tennessee (discussing Russia); and Prof. Karla W. Simon, Professor of Law, Catholic University of America (discussing China). The panel was moderated by Karen A. Hudes of the World Bank's Legal Department.

China
April 2007

New Listserve Established; Materials On Recent Legal Developments Made Available
Through the resources of the Catholic University of America School of Law, a new listserve has been established. ChinaNPOLaw is an unmoderated listserve available to persons interested in civil society developments in China. ICCSL has posted a memorandum to the listserve describing recent developments affecting the legal and fiscal framework for NPOs in China. Persons interested in subscribing should send an email to LISTSERV@LISTS.CUA.EDU with the following in the body of the email: SUBSCRIBE CHINANPOLAW. If they experience any problems, they can email CSLHelp@law.edu, and they will be manually added to the list. Anyone interested in receiving the recent memo should contact Karla Simon.

Russia
April 2007

Under a 10 April 2007 decree signed by Prime Minister Mikhail Fradkov, a single, new form for religious organizations will permit them to comply with the information reporting requirements of the January 2006 NGO Law. Forum 18 also reports that the decree extends the deadline for the submission of their accounts to 1 June 2007. Forum 18's reporting on the new form and what it requires can be found on its website.

China
March 2007

Discussion of developments on legal protections for civil society in China
Johns Hopkins School of Advanced International Studies

Prof. Karla Simon and Dr. Leon Irish made a presentation at the Johns Hopkins School of Advanced International Studies (SAIS) on March 26, 2007. Invited by Dr. Mike Lampton, Dean of the Faculty and Director of the China Program, Dr. Irish and Prof. Simon discussed developments with regard to legal protections for civil society in China.

Book Review Published
March 2007

Prof. Karla Simon's review of Marion Fremont-Smith's book GOVERNING NONPROFIT ORGANIZATIONS: FEDERAL AND STATE LAW AND REGULATION was published in the March 2007 issue of the NONPROFIT AND VOLUNTARY SECTOR QUARTERLY.

China
March 2007

An article published by china.org.cn on January 20, 2007 reports that corporations and individual donors will now be able to claim tax deductions for donations to any licensed non-profit public welfare organization. The new policy was announced by the Ministry of Finance and the State Administration of Taxation on 18 January 2007. It is consistent with proposal made by ICCSL in a report submitted to the World Bank in 2004. At present only donations to about 20 major charity organizations are tax deductible. In addition, the Notice describes procedures for claiming deductions as well as the necessity for the issuance of receipts by the NPO receiving the donations. These also reflect ICCSL's recommendations.

China
March 2007

Corporate Income Tax Law revised to Increase Deductions for Donations to Public Welfare Organizations
The National People's Congress, the highest legislative body of China, revised the corporate income tax law on 17 March 2007, making foreign companies and domestic companies essentially equal for tax purposes. According to a news article published by XINHUA, while the document was still in draft form, one revision raises the percentage limits for a company's charitable donations to 12 percent. Under prior law, domestic companies had only been able to deduct up to 3% of profits, while foreign companies were subject to a 10% limit. Taken together with the easier procedures for making such contributions, which were highlighted in January, it is hoped that the measure will encourage more companies to make donations to public welfare organizations. The law is due to take effect on 1 January 2008.

OSI Guidelines
March 2007

From March 2007, hard copies of the Open Society Institute's GUIDELINES FOR LAWS AFFECTING CIVIC ORGANIZATIONS (co-authored by Leon Irish, Robert Kushen, and Karla Simon) will no longer be available from OSI. Most of the remaining copies in English and Spanish will be housed with ICCSL and available upon request to simon@law.edu. Copies in other languages will continue to be downloadable from the ICCSL website.

Report on Harmonization Project for Unincorporated Nonprofit Associations Available
March 2007

Leon Irish, the ABA Section of International Law's representative to the NCCUSL project on harmonization of the laws governing unincorporated nonprofit associations (UNAs) in North America), has made his report of the 23 and 24 February 2007 meeting in Portland available.   more available here.

Afghanistan
February 2007

Media Law Under Discussion in the Wolesi Jirga
A report published in RFE/RL on 2 February 2007 indicates that the Mass Media Law is currently under discussion in the Religious and Cultural Affairs Commission of the Wolesi Jirga (People's Council). President Karzai had issued this law as a decree before the legislature came into being in 2005, and it is now under review for enactment by the legislature. Aspects of the law have led to criticism, including ways in which the law protects freedom of expression (as guaranteed by the Constitution of Afghanistan), but seemingly limits such protection in the name of protecting religion and the tenets of Islam. RFE/RL's reporter, Amin Tarzi says: "Virtually all of that commission's proposed modifications of the existing media law are of a restrictive nature."

England and Wales
February 2007

First provisions of the Charities Act 2006 being brought into Force
The First Commencement Order, which brings the first provisions of the Charities Act 2006 into force, has been published by the Office of the Third Sector within the Cabinet Office.

The principal provisions of the Act that will come into force on 27 February 2007 are outlined in the following discussion.

The Charity Commission
The Charity Commission will be reconstituted as a corporate body with members who will be appointed by the Minister for the Cabinet Office. However, the Act makes it clear that the Charity Commission will not be subject to the direction or control of any Minister or Government department, thus emphasizing its independence.

The primary objectives of the Charity Commission are set out in the Act and include:

• Promoting awareness and understanding of the public benefit requirement
• Promoting the effective use of charitable resources
• Promoting public confidence and trust in charities
• Enhancing the accountability of charities to their donors, beneficiaries and the general public
• Promoting compliance by charity trustees with their legal obligations in exercising control and management of the administration of their charities

Japan
February 2007

Charity Commission Appointed
Seven members of the new Charity Commission were appointed by Prime Minister Shinichiro Abe and authorized by the Diet on 21 February 2007. The seven members are:

Ms. Takako AMEMIYA, Professor of Civil Laws
Mr. Morio IKEDA, former President of the Shiseido Co., Ltd
Mr. Toshimi OUCHI, Retired Appellate Judge
Mr. Masayuki SATAKE, CPA, Managing Director of the CPA Association of Japan
Ms. Takako SODEI, Professor of Sociology
Mr. Masayuki DEGUCHI, Professor of National Museum of Ethnology and the former President of ISTR
Mr. Tadatsune MIZUNO, Professor of Tax Law

Two of the commissioners are full-time, while the rest are part-time.

North America
February 2007

The Drafting Committee for the National Conference of Commissioners on Uniform State Laws (NCCUSL) "Project to Create a Harmonized Legal Framework for Unincorporated Nonprofit Associations in North America" held a meeting in Portland, OR on February 23-24. Dr. Leon Irish attended on behalf of the International Law Section of the American Bar Association.

Tajikistan
February 2007

New Public Associations Law Adopted
On 14 February 2007, the lower house of parliament approved a new law on public associations. Member of Parliament Nurali Rieev says that it is a significant improvement of the previous version adopted in 1998 and now corresponds to international standards. A 16 February 2007 report on the website of the Institute on War and Peace Reporting says, however, that many NPOs have expressed concerns about provisions in the law. For example, Muattar Haidarova, director of the NPO, Society and Law, suggests that this law actually allows the state to exert more control over foreign organizations operating in Tajikistan.

Uzbekistan
January 2007

New Law on Non-governmental Organizations Promulgated
President Islam Karimov signed into law the Law of Uzbekistan "On guaranties of activities of the non-state non-profit organizations" on 3 January 2007. The law was adopted by the Legislative Chamber of the Oliy Majlis on 11 October 2006 and approved by the Senate on 1 December 2006. The text of the law is available in the ICCSL Documentation Center.

China
January 19, 2007

Developments in Tax and Charity Law
An article published by china.org.cn on January 20, 2007 reports that corporations and individual donors will now be able to claim tax deductions for donations to any licensed non-profit public welfare organization. The new policy was announced by the Ministry of Finance and the State Administration of Taxation. It is consistent with a proposal made by ICCSL in a report submitted to the World Bank in 2004. At present only donations to about 20 major charity organizations are tax deductible.

Major developments in the Charity Law were also announced. The draft of the country's first law on charity is expected to be presented to the National Peoples' Congress for examination and approval later this year.

Ge Daosheng, a researcher at the Institute of Sociology with the Chinese Academy of Social Sciences (CASS), doubted whether the new tax policy could be faithfully carried out at all levels. "The procedures for donors to claim deductions in taxes are often extremely complicated in many places," Ge said.

Experts have called for legislative transparency and less government involvement in charity activities.

The Ministry of Civil Affairs, which has overall responsibility for the nation's charity affairs, said on January 18 that it had finished drafting the Law of Charity and would submit it to the National People's Congress for examination.

The Beijing Times quoted Vice Minister of Civil Affairs Li Liguo as saying the law would encourage any kind of charity or voluntary body to promote public welfare, and would strengthen supervision of charity organizations in their use of donations.

"There has been a strong voice in recent years to promulgate a charity law to standardize charity practices and give people more freedom to participate in public welfare undertakings," said Yang Tuan, a researcher from CASS. However, Yang said the controversial draft might take another two to three years before it becomes law.

India
January 2007

FCRA Bill Delayed by Committee Referral
An AccountAid Capsule for 16 January 2007 reported that the new FCRA Bill, introduced in the Rajya Sabha in December 2006, has been referred to a Standing Committee. This is expected to delay the passage of the new FCRA. The Committee is inviting public representations, and is expected to give its final report by the end of March 2007.

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