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Full-Text Articles in Law

Rethinking Social Ventures In Hong Kong, Damian Alexander Bethke, Jedrzej Gorski Jan 2014

Rethinking Social Ventures In Hong Kong, Damian Alexander Bethke, Jedrzej Gorski

Richmond Journal of Global Law & Business

Hong Kong has experienced a significant transformation in its understanding of business, which concerns the phenomenon of social ventures that attempt to combine a make money and do good approach and to apply business skills to address social needs. Social ventures live a mystical existence, as they are fully ignored from a legal perspective despite the recent reform of laws on charitable activities. This causes problems as to their general understanding, which the authors try to address with their own typology, systematically characterizing social ventures. Then the authors examine the legal environment of social ventures in Hong Kong and identify …


Guide To Incorporation Of Not For Profit Organisations In Nigeria, Taiwo Adebola Odumosu Mr. May 2012

Guide To Incorporation Of Not For Profit Organisations In Nigeria, Taiwo Adebola Odumosu Mr.

Taiwo Adebola Odumosu Mr.

The incorporation of non-profit bodies in Nigeria is governed by the Companies and Allied Matters Act, 2004 (‘the Act’). The Corporate Affairs Commission (CAC) is vested with responsibility for non-profit organisations. The CAC has branches in most State capitals of the Federation and its headquarters is based in Abuja, the Federal Capital Territory. Before applying to the CAC for incorporation of a non-profit body, one must check that the name of the new entity is not already in use. This can be done by purchasing an Availability Form, which costs very little. In Nigeria only legal practitioners, and to some …


Should Internal Revenue Code Section 277 Be Applied To Cooperative Housing Organizations?, Nina J. Crimm Jan 1990

Should Internal Revenue Code Section 277 Be Applied To Cooperative Housing Organizations?, Nina J. Crimm

Akron Tax Journal

Whether IRC section 277 should be applied to cooperative housing corporations is the subject addressed by this article. First, the article explores the terms of the statute and Congress' intent in adopting it. In doing so, the article assesses the functions of cooperative housing organizations and the connections that such organizations and section 277 have with other federal tax provisions. Finally, the article considers whether the application of IRC section 277 to cooperative housing corporations is fair.


Refusal Of Charter Of A Non-Profit Corporation, David A. Zeitzheim Jan 1966

Refusal Of Charter Of A Non-Profit Corporation, David A. Zeitzheim

Cleveland State Law Review

Every state has provisions relating to the formation of non- profit corporations. The procedure for forming a non-profit corporation is similar to that of organizing a corporation for profit. The purpose of this note is to summarize the reasons for which a non-profit corporate charter may be refused by a state.