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Introduction / Matthew Harding -- Part I Theories of the not-for-profit sector -- 1. A law and economics perspective on nonprofit organizations / Richard Steinberg and Brian Galle -- 2. A primer on the neo-classical republican theory of the non-profit sector (and the other three sectors too) / Rob Atkinson -- 3. A charity law perspective on a liberal perspective on charity law / Adam Parachin -- 4. The not-for-profit sector: a roman Catholic view / Fr Brian Lucas -- Part II The composition and scope of the not-for-profit sector -- 5. An overview of the not-for-profit sector / Myles McGregor-Lowndes OAM -- 6. The boundary between not-for-profits and government / Darryn Jensen -- 7. The boundary between the not-for-profit and business sectors: social enterprise and hybrid models / Benjamin M Leff -- 8. Donor intention and dialectic legal policy frames / John Picton -- Part III Not-for-profit organisations and the constitution -- 9. Not-for-profit organisations, public law and private law / Kathryn Chan -- 10. Not-for-profit organisations and equality law / François du Toit -- 11. Charity law and freedom of political communication: the Australian experience / Jenny Beard -- 12. Not-for-profit law and freedom of religion / Pauline Ridge -- Part IV The legal conception of charity -- 13. The history and future of the law of charity / G E Dal Pont -- 14. Charity in common law and civilian jurisdictions / Michael H Lubetsky -- 15. The heads of charity in comparative perspective / Debra Morris -- 16. Public benefit post-pemsel / Mary Synge -- Part V The tax treatment of not-for-profit organisations -- 17. Taxation and the not-for-profit sector globally: common issues, different solutions / Ann O'Connell -- 18. Subsidizing charity liberally / Miranda Perry Fleischer -- 19. Ways the charitable deduction has shaped the US charitable sector / Roger Colinvaux -- 20. The major tax concessions granted to charities in Australia, New Zealand, England, the United States of America and Hong Kong: 'what lessons can we learn?' / Fiona Martin -- 21. Reforming tax policy with respect to non-profit organisations / Evelyn Brody -- Part VI The regulation of not-for-profit organisations -- 22. Principles of regulation of not-for-profits / Jonathan Garton -- 23. Design and implementation of a charitable regulation regime / Brian Galle -- 24. Redefining the measure of success: a historical and comparative look at charity regulation / Oonagh B Breen -- 25. A regulator's view / Susan Pascoe AM -- Index

Commissioner of Taxation v Aid/Watch Incorporated is the latest of a series of recent cases in which the High Court of Australia has exhibited what might be described as a 'generosity of spirit' to would-be taxpayers whose charitable status has been called into question. In Aid/Watch, the Court ruled that an organisation formed to monitor and evaluate the delivery of foreign aid by Australian government agencies was a charity even though it was engaged, consistently with its objects, in the sorts of political activities that traditionally have been regarded as anathema to charity. This article considers where we might feasibly locate the boundaries of the High Court's reasoning in Aid/Watch, in light of charity law as a whole. In other words, as a matter of charity law, what are the limits of Aid/Watch? Thinking about this question demands: (a) some understanding of what the High Court in Aid/Watch said with certainty; and (b) a wider review of charity law to see which of its rules and principles may bear upon cases about political purposes now that Aid/Watch has been decided.

Commissioner of Taxation v Aid/Watch Incorporated is the latest of a series of recent cases in which the High Court of Australia has exhibited what might be described as a 'generosity of spirit' to would-be taxpayers whose charitable status has been called into question. In Aid/Watch, the Court ruled that an organisation formed to monitor and evaluate the delivery of foreign aid by Australian government agencies was a charity even though it was engaged, consistently with its objects, in the sorts of political activities that traditionally have been regarded as anathema to charity. This article considers where we might feasibly locate the boundaries of the High Court's reasoning in Aid/Watch, in light of charity law as a whole. In other words, as a matter of charity law, what are the limits of Aid/Watch? Thinking about this question demands: (a) some understanding of what the High Court in Aid/Watch said with certainty; and (b) a wider review of charity law to see which of its rules and principles may bear upon cases about political purposes now that Aid/Watch has been decided.

What does it mean to 'act charitably'? revisiting the purposes and activities distinction in charity law / Adam Parachin -- Purposes, activities, and the continued importance of charity modes of action / Ian Murray -- Too private to be charitable : difficulties in drawing the line in charity law / Debra Morris -- Too private to be charitable : commentary on Debra Morris's chapter / Jennifer Batrouney AM QC -- Public benefit and charitable class / Lloyd Hitoshi Mayer -- Comment on public benefit and charitable class / Matthew Harding -- Public benefit and public policy : keeping up with discrimination? / Myles McGregor-Lowndes -- Commentary on public benefit and public policy : keeping up with discrimination? / Matthew Turnour and Elizabeth Shalders -- A no-benefit benefit test : when, if ever, should benefit be presumed or assumed in charity law? / Mary Synge -- A no-benefit benefit test : Pauline Ridge weighing benefits and detriments in the law of charities / Jane Calderwood Norton -- Some further reflections on incommensurability, public benefit, and autonomy : commentary on weighing benefits and detriments in the law of charities / Daniel Halliday -- Public reason, public benefit, and 'political' charities / Patrick Emerton -- Comment on public reason, public benefit, and 'political' charities / Jennifer L Beard -- Issues and problems with the application of the public benefit test in New Zealand law / Sue Barker -- Purpose and public benefit / Rosemary Teele Langford.

AbstractThis paper investigates the extent to which technology used to automate household responses to time‐of‐use pricing for electricity leads to higher energy savings than simply providing households with information on current prices and quantities. Using a large randomized field trial, we find that informed households with "smart" thermostats achieve impressive reductions in consumption during on‐peak periods of up to 48 percent, but also engage in substantial load shifting to off‐peak hours. We also document the extent to which household responses to time‐of‐use pricing are heterogeneous and vary significantly by demographics, weather, and across the usage distribution.