Introduction: theoretical and comparative perspectives on not-for-profit law / Matthew Harding, Ann O'Connell and Miranda Stewart. Part I. Politics. 1. Philanthropy's function: a neo-classical reconsideration / Rob Atkinson. 2. Archimedes, Aid/Watch, constitutional levers and where we now stand / Matthew Turnour and Elizabeth Turnour. 3. Dilemmas in regulating electoral speech of non-profit organisations / Nina J. Crimm and Laurence H. Winer. Part II. Charity. 4. Charity law: 'no magic in words'? / G.E. Dal Pont. 5. The role of fiscal considerations in the judicial interpretation of charity / Adam Parachin. 6. Charities Act 2011: dog's breakfast or dream come true? A case for further reform / Hubert Picarda. 7. Convergence and divergence with the common law: the public benefit test and charities for indigenous peoples / Fiona Martin. 8. The history and future of the definition of charity in Australia / Joyce Chia. Part III. Taxation. 9. The tax treatment of charitable contributions in a personal income tax: lessons from theory and Canadian experience / David G. Duff. 10. The boundaries of charity and tax / rMiranda Stewart. 11. Recent developments in charity taxation in the UK: the law gives and the law takes away / Debra Morris. 12. Not-for-profit tax reform in Australia: opportunities and challenges / Ann O'Connell and John Emerson. Part IV. Regulation. 13. The fault line of charity / Jonathan Garton. 14. Three challenges in charity regulation: the case of England and Wales / Christopher Decker and Matthew Harding. 15. Appealing the regulator: experience from the Charity Tribunal for England and Wales / Alison McKenna. 16. Are we there yet? / Myles McGregor-Lowndes.