Regulatory Reviews: Revolutionary Re-imagining of Charity Law or Simply Restatements of Convenience?

This article examines a decade of charity law review processes in six jurisdictions—Australia, New Zealand, Northern Ireland, Scotland, England and Wales and Ireland. Using a life-cycle basis viewed through a functional comparative lens, it examines review terms of reference, stakeholder involvement in public consultations, report recommendations and governmental responses. The article compares post-review recommendation implementation across government-owned and independent review processes. In identifying areas most open to and most difficult to reform (including charity definition and advocacy) and probing the hidden state/non-profit sector tensions that underlie such reform attempts, this article provides new insights for future review processes.