Philanthropy



Sport, not-for-profits and the income tax exemption in New Zealand and Australia Not-for-profit organisations engage in a range of activities, including sport.  Government supports these… Read More ›

The Tax Exemption Status of Sports Clubs and Leagues: Should Australia Follow New Zealand and Treat Sport as a Charity?

Not-for-profit organisations support a range of needs and activities, such as financial disadvantage, health and education. Governments support these entities through various measures, notably exemption… Read More ›

Australia’s Major Sports Codes Are Considered Not-For-Profits – Is It Time for Them to Pay Up?

In my September 2023 Australian Tax Forum article, ‘Redesigning the Charitable Exemption from Duty in New South Wales’, I argued that the New South Wales… Read More ›

Redesigning the Charitable Exemption from Duty in New South Wales

Australia provides tax concessions to an extremely broad range of entities beyond the notion of ‘charity’. This includes agricultural entities, professional sport bodies, public universities,… Read More ›

Is the Tax Regime for Charities and Not-For-Profit Entities “Fit for Purpose”?

In the world of philanthropy and non-profit organisations, the availability of long-term, reliable data is rare and valuable. For over two decades, the Australian Centre… Read More ›

Taking a Closer Look at Australian Individual Giving Trends

The 2022-23 Federal Budget was released in a time of crisis across much of the country, and volunteers have been on the front lines. And… Read More ›

[Budget Forum 2022] Budget Reveals No Plan for Disaster Volunteering

In the context of the budget and forthcoming election, it’s timely to reflect on what has happened since the release of the recommendations from the… Read More ›

[Budget Forum 2022] Claiming Crypto Donations under Division 30

Australian donors making large charitable gifts are increasingly specifying the purpose for which their donated funds can be used by the recipient charity through detailed… Read More ›

The Tax Treatment of Donor-Restricted Charitable Gifts

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