ABSTRACT
This chapter introduces some of the concepts of charity law, which will provide the context and parameters for the following chapters. It illustrates many of the interconnections, as well as some key differences, of the jurisdictions. The jurisdictions in question are England and Wales, Canada, Australia, New Zealand, Singapore, and Hong Kong. The chapter illustrates the importance of the history of charity law in some of the key legal journeys from past times to modern day, where the ancient annals of history are still, to be this day, being felt. England and Wales charity law was subject to numerous statutory changes throughout the nineteenth and twentieth centuries and reform of the legal framework that underpinned charity 'had long been overdue'. Hong Kong currently lacks a formal register of charities, although the Inland Revenue Department (IRD), which is the main government body regulating charities in Hong Kong, does maintain the largest list of charities.
