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Charities: a question of purpose?

Published on 01 Aug 09 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Recent cases have tested the breadth and scope of activities that charitable funds and institutions can undertake whilst remaining charitable in the eyes of the law. This article explores the impact of these cases on the legal meaning of the term “charitable” and the extent to which charitable funds and institutions can undertake activities that are, prima facie, not charitable.

Author profiles:

Cheryl Van Der Hor CTA
Cheryl works for Philanthropy Australia. Current at 01 August 2009
 
Shashi Sivayoganathan
Shashi Sivayoganathan, CTA, is a Partner at Deloitte Lawyers and has over 15 years of tax experience, specialising in infrastructure, merger and acquisitions, privatisations, tax-based financing and consolidations. Shashi has significant experience in public/private investment in infrastructure and greenfield infrastructure projects. In addition to his experience in infrastructure, Shashi also has extensive experience in tax audits and tax litigation. Current at 07 March 2016 Click here to expand/collapse more articles by Shashi SIVAYOGANATHAN.
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