Background The ATO convenes a stewardship meeting with NFP sector representatives several times a year to discuss matters of mutual concern relating to nonprofit tax administration. The November 2018 meeting minutes have just been released and the following issues will be of interest to those responsible for tax compliance of not for profit [...]
Background In February of this year the Commonwealth Parliament passed important reforms to the whistle-blower protections regimes that applies to private entities, including some not-for-profits. The new regime will commence on 1 July 2019. The reforms bolster the current private sector whistle-blower protections by: expanding the types of people who can make a [...]
Background This case dealt with whether a non-profit company (a private entity) can be subject to judicial review when they are providing services on behalf of government. Judicial review is a process of a Court reviewing a decision made by the government or a public entity exercising a statutory power (a power granted [...]
Background In 2010, a charity registered by the CCEW of England and Wales (CCEW) named 'The Cup Trust' (charity) was embroiled in a tax avoidance scheme and attracted media attention. After a series of investigations, reports and litigation, The Cup Trust was removed from the UK register of charities on 26 May 2017. [...]
On 13 February 2019 the Select Committee (Committee) released its report on charity fundraising in the 21st century. The Committee was established to enquire into a report on the current framework of fundraising regulations for charities and focussed on a number of key areas, the most important of which we think are: whether [...]
Social activities related to organisational events should be subject to adequate risk assessment. The recent appeal action was taken by a church to a primary liability decision by a volunteer who sustained injuries while go-karting during a church conference. The appeal court’s decision to support the original findings highlights the need to adequately assess both [...]
In Queensland, some human rights (particularly civil and political rights) are part of the common law including the right to liberty and security of the person, the right to a fair trial, freedom of peaceful assembly, freedom of association, and freedom of expression. Other human rights are reflected in legislation: for example, the [...]
Arecent Canadian court case demonstrates the pitfalls of philanthropic donations and the need to specify conditions in Donor Investment Agreements (DIA). The case of FASS v Centre for Addiction and Mental Health 2018 highlights the issue of donor rights in the direction taken by the recipient organisation in relation to the funding. The court found [...]
Anew law which will have an impact on charities was recently passed by the Queensland Parliament. Charities currently accessing state revenue exemptions via their status as a ‘charitable institution’ should be aware of the changes it brings, although the Queensland Treasurer has promised that those already registered will not suffer as a result of the [...]
