ABSTRACT
Hong Kong is said to have a vibrant third sector, with a variety of charitable activities being a mainstay in Hong Kong since its early days as a colony, and its history of charitable activities can be traced to its colonial period, which began in the mid-nineteenth century. It took many years for any movement to gain traction, but in June 2007, the Chief Justice and Secretary for Justice in Hong Kong asked the Law Reform Commission to review the law and regulatory framework regarding to charity law in Hong Kong, and to make recommendations for reform. The Inland Revenue Department (IRD) is only responsible for tax exemption aspects of charitable entities. The case of Hong Kong & Shanghai Bank Hong Kong Ltd v. The Incorporated Trustees of the Islamic Community Fund of Hong Kong, provides a unique perspective on the charitability of social welfare in the Hong Kong context.
