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Regulating European Philanthropy: Lessons from the Scholarly Legacy of Evelyn Brody
Nonprofit Policy Forum Pub Date : 2020-08-07 , DOI: 10.1515/npf-2020-0021
Oonagh B. Breen 1
Affiliation  

Abstract Throughout her long and distinguished academic career, spanning more than three decades, as a Professor of Law at Chicago-Kent University, Evelyn Brody’s work has interrogated three broad themes that underpin and drive charity law – the tax treatment of charities; the governance framework applicable to charities, its application, monitoring and enforcement; and the evolution of charitable structures over time, whether from an economic convergence perspective, a constitutional right of association perspective or from a public/private benefit perspective. This article reviews Brody’s contribution in these key areas. It explores the resonance of her work outside of the United States and its relevance for EU non-profit scholars before looking to Brody’s research legacy for future nonprofit scholars on both sides of the Atlantic.

中文翻译:

规范欧洲慈善事业:伊夫琳·布罗迪(Evelyn Brody)学术遗产的教训

摘要在伊夫琳·布罗迪(Evelyn Brody)作为芝加哥肯特大学法学教授的超过三十年的漫长而杰出的学术生涯中,她的工作审视了支持和推动慈善法的三个广泛主题–慈善事业的税收待遇;适用于慈善机构,其应用,监督和执行的治理框架;以及慈善组织随着时间的演变,无论是从经济趋同的角度,宪法的结社权角度还是从公共/私人利益角度而言。本文回顾了Brody在这些关键领域的贡献。在探究布罗迪在大西洋两岸未来的非营利学者的研究遗产之前,它探索了她在美国以外的工作的共鸣及其对欧盟非营利学者的意义。
更新日期:2020-08-07
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