An-Najah University Journal for Research - B (Humanities)

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Abstract

This is an academic study on regulating charities in Palestine. Its importance lies in the scarcity of works that deal with such topic. The study consists of three chapters. Chapter one explains the charity characteristics starting with considering a charity as a legal person that has an independent financial obligation. It has a name, residence and nationality. The charity also represents an agreement that has all features of a true contract. Expenditure in the charity is controlled objectively in accordance with law. Membership is personal and inheritable or transmittable. Finally, the charity is tax-exempted. Chapter two deals with founding and registering the charity passing through the charity by-laws and statements and the various stages of the registration process and its consequences in cases of accepting or rejecting registration application. The third and last chapter deals with managing the charity and the duties of all concerned with the administration.

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الملخص

This is an academic study on regulating charities in Palestine. Its importance lies in the scarcity of works that deal with such topic. The study consists of three chapters. Chapter one explains the charity characteristics starting with considering a charity as a legal person that has an independent financial obligation. It has a name, residence and nationality. The charity also represents an agreement that has all features of a true contract. Expenditure in the charity is controlled objectively in accordance with law. Membership is personal and inheritable or transmittable. Finally, the charity is tax-exempted. Chapter two deals with founding and registering the charity passing through the charity by-laws and statements and the various stages of the registration process and its consequences in cases of accepting or rejecting registration application. The third and last chapter deals with managing the charity and the duties of all concerned with the administration.