Charity / Non-Profit Law

Diab, Ahmed Abdelnaby, 'The Accountability Process during the Time of COVID-19 Pandemic and the Emerging Role of Non-Profit Associations' (2021) 20(1) Academy of Strategic Management Journal (pre-print, published 15 April 2021)
Abstract: This study theoretically addresses the impact of the COVID-19 pandemic on accountability and the role that can be played by non-profit community initiatives in this context. This is done by discussing the accountability concept from the perspectives of institutional logics, and social capital. Drawing upon unstructured literature review and the desk research method, secondary data (e.g., social media, websites, and published reports in least-developed countries (LDC) such as Egypt, Bangladesh, and Ethiopia) were used to provide a broad understanding of the dynamics influencing the accountability process during the pandemic time. This study suggests that there will be a central dominant healthcare logic during the pandemic time, contributing to the emergence of social accountability where non-profit associations take the lead. This study has implications for researchers, shareholders, and policymakers by enhancing their understanding of the accountability process during crisis time.

Hasan, Samiul, 'Public and Non-Profit Organisation Management in the Post-COVID-19 World: Possible Issues and Options for Bangladesh' (SSRN Scholarly Paper ID 3632711, 21 June 2020)
Abstract: This is a revised version of a webinar presentation for a program at the East Delta University, Bangladesh. At first, it underlines the possibility of a debate on the rationality of 'unscientific lockdown' that is to harm those people more who are likely to be affected less by the virus, especially in Bangladesh. The discussion then suggests six possible factors to define the post-COVID-19 world and its trajectories, that would create opportunity as well as challenges for Bangladesh. Characterising the non-profit sector with available six legal forms and their varied regulatory mechanisms and the overarching 'Foreign Donations (Voluntary Activities) Regulation Ordinance of 1977 (amended in 1982), the work argues, referring to the related theories, that there may not be one uniform form of management or leadership. It is to be contingent upon the size, purpose, age, and (sources) of fund of the organisation. It proceeds further to analyse why all organization are to focus on "efficiency" as a core dimension of management, while the public sector needs to consider "outcome equity". The government should acknowledge the contribution of the non-profit sector and let it function to offer goods and services for the disaffected "majority" without exploitation or profiteering in the guise of non-profit, but with enough regulation to ensure fairness and state security. As such, in the uncertain post-COVID-19 world, where the private sector is likely to shrink or lose face, the NPOs' management basics should be self-regulation without any bias or division because the government and society would need them collectively more in ensuring outcome-equity. The work is based on the authors' previous comprehensive works on the non-profit sector and other secondary sources of information and data, as cited and listed at the end.

Johnstone, Syren, 'A Viral Warning for Change. COVID-19 Versus the Red Cross: Better Solutions Via Blockchain and Artificial Intelligence' (University of Hong Kong Faculty of Law Research Paper No 2020/005, February 2020)
Abstract: Among the many issues being raised in the course of the recent COVID-19 coronavirus outbreak is the ability of charities to respond to crises and to fulfil their fiduciary and moral duty to apply donations effectively and for the purposes intended. This article notes the problems encountered by charities, in China and elsewhere, and argues that the present crisis should be seen as a call to arms for the tech industry, which has the relevant know-how and resources to radically change the landscape of crisis response and the management of donations through the implementation of blockchain and artificial intelligence tools that are already in common commercial use. Fundamental changes are needed to the structure and method of how such crises are handled. The time for global technologists to develop, on a collaborative basis, borderless solutions to issues of common humanitarian concern is now.

Khalil, Muhammad Ainul Hakim Muhammad et al, 'Advantages of Temporary Waqf in Combating COVID-19 Pandemic in Malaysia' (2020) 3(1) INSLA E-Proceedings 167-180
Abstract: Waqf is a form of charity which is highly recommended in Islam. In Malaysia, most of the states impose solely on perpetuity property based on Shafi[?]iy school of law view as stated in State Administration of Islamic Law Enactment and State Waqf Enactment. However, there are certain states allowed the implementation of temporary waqf such as Johor, Federal Territory of Kuala Lumpur, and Sarawak. In 2020, most of the country across the world including Malaysia are affected by deadly disease which is known as COVID-19. The World Health Organization (WHO) declare it as pandemic on January 2020. Malaysia Government has issued Movement Control Order (MCO) as a preventive measures to overcome this contagious disease. Many institutions and employment sectors are ordered to stop their operation temporarily. The negative impact of MCO affected daily life routine, public safety and security, education, and business. Thus, the objective of this paper is to study the concept of temporary waqf from the Islamic perspectives and to explore the advantages of temporary waqf in combating COVID-19. This paper has conducted inductive and deductive methods. In this qualitative research, data has been collected by using library research, observations, and interview. The result of this paper shows that temporary waqf products brought many advantages as compared to perpetuity waqf in combating this pandemic COVID-19.

Langford, Rosemary Teele, 'Insolvent Trading, Charitable Companies and COVID-19' (2020) 37(6) Company and Securities Law Journal 435-439
Pre-published version of article available on SSRN
Abstract: In light of the challenges caused by by COVID-19 for all companies, this article analyses the interaction between temporary insolvent trading relief and directors' duties, with particular focus on directors of Australian charitable companies.

Molk, Peter and D Daniel Sokol, 'The Challenges of Nonprofit Governance' (SSRN Scholarly Paper ID 3668951, 7 August 2020)
Abstract: The stakes for proper nonprofit governance are extremely high. Over 1.5 million nonprofits are registered with the IRS, collectively employing 12 million people and accounting for 5.4% of US GDP. Yet while for-profit companies have significant checks on the behavior of boards and management, nonprofit firms lack many of the same types of internal and external governance control mechanisms. COVID-19 is just the latest in a long history of shocks to expose the lack of preparedness and capability of many nonprofit boards in fulfilling their essential governance functions.This Article contributes to the corporate governance literature by identifying aspects of nonprofit governance that create unnecessary risk to nonprofit entities and to society overall. Currently many governance failures that would be corrected in traditional for-profit entities go unaddressed among nonprofits. We make unique contributions to addressing these governance shortcomings by suggesting an enforcement reorientation by both public and private actors. Our novel solutions encompass disclosure, certification, oversight by state attorneys general, and federal actors.

Ryznar, Margaret, 'Extending the Charitable Deduction Beyond the Covid-19 Pandemic' (2020) 167(3) Tax Notes Federal 463-464
Abstract: While the importance of the charitable deduction decreased in the 2017 tax reform, it has returned during the COVID-19 pandemic with the CARES Act. This Article lays out the reasons that the limited above-the-line charitable deduction authorized by Congress during the coronavirus pandemic should remain a permanent feature of U.S. tax law.

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