In the past decade, charity laws in many jurisdictions around the world have been subject to review.

In the ensuing debate, fundamental questions have been raised about the role and workings of the regulator. The adjustments being made, and major charity law reforms in several jurisdictions, are resulting in regulators and regulations that are more in tune with the happenings in the charity world.

However, the law will always, by necessity, struggle to keep pace with modern-day challenges such as increasing public service delivery by charities, new forms of social financing vehicles, the need to prevent charities from being a conduit for terrorism financing, and cross-border philanthropy.