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Charity registration and reporting: a cross-jurisdictional and theoretical analysis of regulatory impact

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  • Carolyn Cordery
  • Masayuki Deguchi

Abstract

Governments increasingly regulate charities to restrict the number of organizations claiming taxation exemptions, reduce charities’ ability to abuse state support, and detect and deter fraud. Public interest theory arguments suggest that regulation could increase philanthropy through enhancing public trust and confidence in charities. Nevertheless, public choice theory argues that regulators seek to maximize political returns, ‘manage’ charity-government relationships, and reduce potential regulatory capture.We analyse charity regulatory regimes using these two regulatory theories and the relative costs and benefits of different regulatory regimes. Heeding these should reduce regulatory inefficiency and balance accountability and transparency demands against benefits charities receive from regulation.

Suggested Citation

  • Carolyn Cordery & Masayuki Deguchi, 2018. "Charity registration and reporting: a cross-jurisdictional and theoretical analysis of regulatory impact," Public Management Review, Taylor & Francis Journals, vol. 20(9), pages 1332-1352, September.
    • Handle: RePEc:taf:rpxmxx:v:20:y:2018:i:9:p:1332-1352
    DOI: 10.1080/14719037.2017.1383717
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    Cited by:

    1. Cordery, Carolyn J. & Goncharenko, Galina & Polzer, Tobias & McConville, Danielle & Belal, Ataur, 2023. "NGOs’ performance, governance, and accountability in the era of digital transformation," The British Accounting Review, Elsevier, vol. 55(5).
    2. Margaret Samahita & Leonhard K. Lades, 2021. "The Unintended Side Effects of Regulating Charities: Donors Penalise Administrative Burden Almost as Much as Overheads," Working Papers 202106, School of Economics, University College Dublin.
    3. Mitchell George E., 2024. "Three Models of US State-Level Charity Regulation," Nonprofit Policy Forum, De Gruyter, vol. 15(1), pages 1-25, January.
    4. Stasi, Federer & Pierro, Roberto & Shaturaev, Jakhongir, 2024. "The Financial Implications of Mandating Non-Financial Assurance," MPRA Paper 121883, University Library of Munich, Germany, revised 14 Jun 2024.
    5. Marco Tieghi & Luca Baccolini & Carlotta del Sordo, 2022. "Il rendiconto gestionale per gli Enti del Terzo Settore: riflessioni e proposte," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 141-163.

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