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Mixing business with charity presentation

Published on 19 Jun 08 by VICTORIAN DIVISION, THE TAX INSTITUTE

There are several issues associated with charitable organizations and charitable trusts, such as:

  • how far can a charitable organization or charitable trust go in operating a business?
  • can a charitable organization or trust provide technical and other services for fees?
  • when does it stop being charitable?
  • if business is going to be undertaken or services are going to be provided, what steps and precautions should be taken?
  • for how long can a charitable organization or trust accumulate income and contributions without making distributions?
  • can donors be attracted by allowing them to nominate how the money should be spent?
  • how far can a charitable organization or trust go in making it attractive to donate?

This presentation address these and other related issues in the context of recent decisions, including those in FCT v Word Investments (2007) and TACT v FCT (2008).

Author profile

Michael Flynn QC CTA-Life
Photo of author, Michael FLYNN Michael Flynn, CTA-Life, is a Barrister specialising in taxation and was National President of The Tax Institute in 2014. He was chair of the organising committee of the National Infrastructure Conference in 2015 and 2016. Michael has appeared before the Federal Court and the High Court in many cases on behalf of both taxpayers and the Commissioner. Michael has been a member of various committees of The Tax Institute for over 20 years, including Victorian State Council (he is a past State Chair) and National Council. He lectures in the postgraduate program at Melbourne University and is President of the Tax Bar Association. - Current at 10 February 2017
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Mixing business with charity

Author(s):  Michael FLYNN

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