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Taxation of Not for Profit Entities

Published on 24 Aug 2011 | Took place at Oaks on Collins, Melbourne, VIC

The taxation of the not for profit sector is undergoing significant change as a result of judicial trends and new legislation against a back drop of intense ATO scrutiny of the sector. The challenges facing those involved in the not for profit sector are often underestimated.

This event explored these developments including:

  • review of the meaning of "charitable" following Word Investments and Aid/Watch
  • budget announcements and the establishment of the Australian Charities and Not-for-Profits Commission
  • ATO update
  • the difference between a fund and institution
  • ATO endorsement: Tips and traps
  • the difference between charitable institutions and PBIs
  • the fundraising rules.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Fundraising requirements

Author(s):  Linda Lavarch

This paper covers:

  • fundraising legally: The basics
  • getting permission to fundraise
  • running a fundraising appeal or collection
  • keeping the licence.
Materials from this session:

ATO endorsement: Tips and traps

Author(s):  Sue WILLIAMSON

This paper covers:

  • ATO endorsement: Tips and traps
  • endorsement for income tax exemption
  • endorsement as a DGR
  • public benevolent institutions
  • the “in Australia” rule
  • gift fund
  • GST concession for charities & DGRs
  • FBT
  • applying for endorsement
  • loss of entitlement to endorsement.
Materials from this session:

Institutions and funds

Author(s):  John EMERSON

This paper covers:

  • what is an institution?
  • what is a fund?
  • exposure draft - Tax Laws Amendment (2011 Miscellaneous Measures) Bill (No. 1) 2011.
Materials from this session:

The contemporary meaning of 'charitable'

Author(s):  Michael FLYNN

This paper covers:

  • the traditional meaning of 'charitable'
  • fundraising activities
  • the relevance of political purposes and lobbying activities
  • the relevance of government funding or control.
Materials from this session: