Charities and not-for-profit organisations - An overview of reform, regulation and practical issues for practitioners paper
Published on 20 Jun 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
There has been significant change in the tax and regulatory landscapefor the charity and not-for-profit sector in the last few years. The objective of this paper is to update your knowledge about:
- not-for-profit regulation and, in particular, working with the newAustralian Charities and Not-for-Profits Commission and the Australian Taxation Office
- key issues and practical challenges in the law applying to charitiesand not-for-profits (including charities and not-for-profits carryingon 'commercial' activities) and proposed reforms in this area
- 'private' philanthropy in personal and succession planning,including the pros and cons of Private Ancillary Funds.
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