Regulating European Philanthropy: Lessons from the Scholarly Legacy of Evelyn Brody

Breen Oonagh B. ()
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Breen Oonagh B.: Sutherland School of Law, University College Dublin, Belfield, Dublin 4, Ireland

Nonprofit Policy Forum, 2020, vol. 11, issue 3, 22

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.

Keywords: charity regulation; tax treatment; nonprofit governance; legal structures; United States; European philanthropy (search for similar items in EconPapers)
Date: 2020
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DOI: 10.1515/npf-2020-0021

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