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Differentiated regulation: the case of charities

dc.contributor.authorCordery, Carolyn
dc.contributor.authorSim, Dalice
dc.contributor.authorvan Zijl, Tony
dc.date.accessioned2014-06-05T23:07:22Z
dc.date.accessioned2022-07-06T22:22:11Z
dc.date.available2014-06-05T23:07:22Z
dc.date.available2022-07-06T22:22:11Z
dc.date.copyright2014
dc.date.issued2014
dc.description.abstractThe increasing number and influence of charities in the economy, allegations and evidence of fraud and mismanagement, and the need for information to inform policy, are all reasons for the establishment of charity regulators. Public interest and public choice provide underlying theories explaining charity regulation which aims to increase public trust and confidence in charities (and thus increases philanthropy), and to limit tax benefits to specific organisations and donors. Disclosure-based regulatory regimes are a common model for charities regulation in many jurisdictions. Nevertheless, these can be resource intensive for the regulator and regulated charities, and growing pressure on government budgets requires efficiencies to be found. This paper proposes regulation differentiated according to charities’ main resource providers. This could reduce cost and increase the regulator’s effectiveness through focusing effort. In addition, this differentiation segments charity types according to the theories that explain why these organisations form and operate. We demonstrate the feasibility of such segmentation by use of cluster analysis of data on New Zealand registered charities and show which charities could benefit from differentiated regulation.en_NZ
dc.formatpdfen_NZ
dc.identifier.urihttps://ir.wgtn.ac.nz/handle/123456789/18830
dc.language.isoen_NZ
dc.publisherTe Herenga Waka—Victoria University of Wellingtonen_NZ
dc.relation.ispartofseriesWorking Paperen_NZ
dc.relation.ispartofseriesNo. 93en_NZ
dc.subjectCharity Regulationen_NZ
dc.subjectNonprofit Organisationsen_NZ
dc.subjectRegulation Efficiencyen_NZ
dc.subjectDifferentiated Regulationen_NZ
dc.titleDifferentiated regulation: the case of charitiesen_NZ
dc.typeTexten_NZ
vuwschema.contributor.unitCentre for Accounting, Governance and Taxation Researchen_NZ
vuwschema.subject.anzsrcfor150199 Accounting, Auditing and Accountability not elsewhere classifieden_NZ
vuwschema.subject.anzsrcforV2350199 Accounting, auditing and accountability not elsewhere classifieden_NZ
vuwschema.type.vuwWorking or Occasional Paperen_NZ

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