MARC details
| 000 -LEADER |
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| fixed length control field |
02892nam a2200397 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
CR9781108854283 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
UkCbUP |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240905142733.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m|||||o||d|||||||| |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr|||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
190701s2021||||enk o ||1 0|eng|d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781108854283 (ebook) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Canceled/invalid ISBN |
9781108490597 (hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Canceled/invalid ISBN |
9781108796040 (paperback) |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
UkCbUP |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
UkCbUP |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
K797 |
| Item number |
.M87 2021 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
344.03/17 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Murray, Ian, |
| Dates associated with a name |
1970- |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
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| Title |
Charity law and accumulation : |
| Remainder of title |
maintaining an intergenerational balance / |
| Statement of responsibility, etc. |
Ian Murray, University of Western Australia. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Cambridge : |
| Name of producer, publisher, distributor, manufacturer |
Cambridge University Press, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2021. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource (xlii, 287 pages) : |
| Other physical details |
digital, PDF file(s). |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 500 ## - GENERAL NOTE |
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| General note |
Title from publisher's bibliographic system (viewed on 26 Jul 2021). |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
The charity sector, its goals, and accumulation -- Legal restraints on accumulation applicable on creation -- Operational restraints on accumulation : controller duties -- Operational restraints on accumulation : alternative control mechanisms -- Operational restraints on accumulation : taxation -- Intergenerational justice and the intergenerational distribution of benefits -- Which generation decides the intergenerational distribution of benefits? -- Enhanced agency costs. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Charity laws and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Asset allocation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Nonprofit organizations |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Charitable uses, trusts, and foundations |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Charities. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Relationship information |
Print version: |
| International Standard Book Number |
9781108490597 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://doi.org/10.1017/9781108854283">https://doi.org/10.1017/9781108854283</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
eBooks |
