ABSTRACT
Unit inquiry into legal structures which builds upon it – can be seen as the latest in a long line of inquiries into the fiscal and/or legal situation for charities, even if given initial momentum in response to concerns very particular to the late 1990s.4 These concerns included the perceived fall in private giving,5 and the wish to placate shareholding charities adversely caught in the crossfire of forprofit-oriented tax reforms (see Box 3.2).
