Moin on Business Activities by Charities

Andrew Moin (Harvard Law School) has posted Red Herrings and Misguided Approaches: Taxation and Regulation of Business Activities by Charities in the United States and Canada (International Journal of Civil Society Law, Vol. 6, Iss. 2, April 2008) on SSRN. Here is the abstract:

Most countries place various limitations on the ability of charities to conduct business activities in areas unrelated to their charitable purpose. In this paper, I examine this narrow aspect of the legal framework for charities in the United States and Canada. First, I will briefly provide some background on charities' conduct of such activities. Next, I will broadly outline the current law in each country, highlighting key similarities and differences. Then, drawing on historical evidence, I will try to explain why the relevant law in each country developed as it did. Finally, I will evaluate each country's response, focusing not only on the results of each but also on whether the concerns that led to each were well-founded. Through doing so, I will attempt to draw conclusions as to whether there is a clear winner between the two statutory schemes, and if the experiences of each country can provide guidance for future attempts at reform.