Study on Recent Public and Self-Regulatory Initiatives Improving Transparency and Accountability of Non-Profit Organisations in the European Union

Year of publication:	2009-04-01
Authors:	Bullain, Nilda ; Hadzi-Miceva, Katerina
Institutions:	European Center for Not-for-Profit Law (contributor)
Publisher:	Europäische Kommission / Generaldirektion Justiz und Inneres
Subject:	Beobachtung \| observation \| EU \| Gemeinnützigkeit \| non-profit character \| Organisationen \| organizations \| Transparenz \| transparency

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EXECUTIVE SUMMARY
I. INTRODUCTION
I.1. OVERVIEW OF PROJECT GOALS AND EXPECTED RESULTS
I.2. SCOPE OF RESEARCH AND DEFINITIONS
I.3. GENERAL ISSUES TO CONSIDER IN THE ASSESSMENT OF ACCOUNTABILITY AND TRANSPARENCY OF NPOS, AND THEIR POTENTIAL FOR TRANSFERABILITY
II. OVERALL ANALYSIS OF TRENDS IN REGULATION AND SELF-REGULATION OF NPOS IN THE EU
III. OVERALL ASSESSMENT OF THE EXTENT TO WHICH NPO-RELATED FATF AND ECCOM RECOMMENDATIONS ARE REFLECTED IN THE INITIATIVES
IV. DESCRIPTION AND ANALYSIS OF SELECTED PUBLIC AND SELF-REGULATION INITIATIVES
IV.1. THE CHARITIES REGULATION BILL 2009 - IRELAND
IV.2. REFORMING THE LEGAL STRUCTURE FOR NPOS IN MALTA
IV.3. THE CHARITY COMMISSION FOR ENGLAND AND WALES
IV.4. MODEL OF SUPERVISION OF PUBLIC BENEFIT ORGANIZATIONS IN POLAND
IV.5. REGULATING PUBLIC BENEFIT IN NETHERLANDS
IV.6. THE COUNTER TERRORISM STRATEGY OF THE CHARITY COMMISSION FOR ENGLAND AND WALES
IV.7. THE STATEMENT OF RECOMMENDED PRACTICE FOR CHARITY ACCOUNTING IN THE UNITED KINGDOM
IV.8. CENTRAL REGISTRY OF ASSOCIATIONS IN AUSTRIA
IV.9. CENTRAL REGISTRY FOR PUBLIC BENEFIT ORGANIZATIONS - BULGARIA
IV.10. GUIDESTAR UK AND EUROPE – CREATING COMPREHENSIVE DATABASES ON NPOS THROUGH A COLLABORATIVE EFFORT OF PUBLIC AND SELF-REGULATION
IV.11. THE MIXED REGULATORY MODEL FOR FUNDRAISING IN IRELAND
IV.12. THE FINLAND MONEY COLLECTION ACT
IV.13. A “LIVE” CODE OF ETHICS OF NON-PROFIT ORGANIZATIONS - ESTONIA
IV.14. IRISH DEVELOPMENT NPOS CODE OF CORPORATE GOVERNANCE
IV.15. CERTIFICATION OF FUNDRAISING ORGANISATIONS IN EUROPE – THE INTERNATIONAL COMMITTEE ON FUNDRAISING ORGANISATIONS AND THE CENTRAL BUREAU ON FUNDRAISING - THE NETHERLANDS
IV.16. TRADEMARK OF TRUST - A LOCALLY DEVELOPED CERTIFICATION SYSTEM IN HUNGARY
IV.17. AUSTRIAN SEAL OF QUALITY FOR DONATIONS
IV.18. IMPROVING ACCOUNTABILITY OF HUMANITARIAN ORGANIZATIONS - THE HUMANITARIAN ACCOUNTABILITY PARTNERSHIP INITIATIVE
IV.19. A STRINGENT, FATF-INSPIRED CODE OF CONDUCT – THE MONTREUX
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