Darren Fittler

In this article, we explore various legal considerations and opportunities associated with remunerating charity and not-for-profit directors.

Ancillary funds are trusts established to provide a link between donors and organisations which are able to receive tax deductible donations. Ancillary funds cannot operate programs or deliver services but are instead used to support eligib…

The Australian Charities and Not-for-profits Commission (ACNC) has released the annual Australian Charities Report 10th Edition (the Charities Report), analysing the activity of 51,536 charities over the 2022 reporting period. 

Introduction on collaboration arrangements Many charities and not-for-profits explore opportunities to work with other organisations as they pursue their purpose(s). There are many reasons to enter into collaboration arrangements, including…

The Treasury Laws Amendment (Refining and Improving our Tax System) Act 2023 received royal assent on 28 June 2023. The new legislation amends the Income Tax Assessment Act 1997 to transfer administrative responsibility of four unique deduc…

To be recognised as a charity in Australia, an entity must have all of its purposes as charitable purposes for the public benefit. The Charities Act 2013 (Cth) (Charities Act) provides for twelve charitable purposes, including the purpose o…

In continuation of our Charitable Purpose series, we explore the charitable purpose often referred to as ‘other similar purposes beneficial to the general public’.

In this article we explore the charitable purpose of ‘advancing the security or safety of Australia or the Australian public’.

As a continuation of our deductible gift recipient (DGR) series, in this article we explore the characteristics and requirements of the DGR category - Public Fund for Persons in Necessitous Circumstances. This category is a type of fund eli…

The Australian Build-to-Rent (BtR) market is attracting significant levels of both foreign investment (especially from established UK Build-to-Rent and US “multi-family” developers and funds that are familiar with the sector) an…

The Australian Build-to-Rent (BtR) market is attracting significant levels of both foreign investment (especially from established UK Build-to-Rent and US “multi-family” developers and funds that are familiar with the sector) an…

A public benevolent institution (PBI) is a type of charity registered with the Australian Charities and Not-for-profits Commission (ACNC) which is organised, conducted or promoted for the relief of poverty, sickness, destitution, helplessne…

Authors: Stuart Cormack, Elias Stephen, Nick Lazarou, Nathan Cahill, Julian Chen, Phil Turner and Brent Thompson

Australian Build-to-Rent market is attracting significant levels of both foreign investment (especially from established UK Build-to-Rent and US “multi-family” developers and funds that are familiar with the sector) and signific…

There are countless organisations throughout Australia undertaking work for the care and protection of animals. For those wishing to pursue deductible gift recipient (DGR) endorsement, the category of ‘animal welfare charity’ ma…

A charitable services institution (CSI) is a lesser known category of deductible gift recipient (DGR) and a useful option to consider for organisations which may not quite fall within the public benevolent institution, health promotion char…

Non-Fungible Tokens (NFTs) exploded in popularity in 2021. Fundraising teams within some charities and not-for-profits who were in the midst of pivoting their strategies because of COVID-19, took note of this demand and used NFTs to raise s…

We answer: What are health promotion charities? What is recognised as a ‘disease’? What does promotion involve? What tax concessions are health promotion charities entitled to?

The Australian Charities and Not-for-profits Commission (ACNC) has released the Annual Australian Charities Report 9th Edition (the Charities Report), analysing the activity of 49,402 charities for the previous reporting period. In this per…

Advancements in the Web3 space are paving new ways for charities to deliver services, create operational efficiencies, engage their donor base and raise funds. While the area can seem complex, you don’t need a degree in cryptocurrency…

If you would like to learn about whether your environmental organisation can receive tax deductible gifts then read on! In this article we explore the Commonwealth tax-deductibility scheme for environmental organisations, including eligibil…

With the recent release by the National Housing Finance and Investment Corporation’s (NHFIC) of its housing report entitled “State of the Nation’s Housing 2022- 23” (Housing Report), it is timely to consider some of …

Running effective and compliant fundraising appeals is a crucial part of any charity or not-for-profit relying on donations from the public for revenue. Where a charity is endorsed as a deductible gift recipient (DGR) under the Income Asses…

For an organisation to be recognised as a charity in Australia, it must be registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC) under one or more charity subtypes. Charity subtypes are categories which…

After the highly publicised data breaches that have occurred in the Australian market recently, the spotlight on privacy obligations is brighter than ever. In this article we discuss seven basic questions all charities should be asking when…

For an organisation to be recognised as a charity in Australia, it must be registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC), under one or more charity subtypes. Charity subtypes are categories whic…

With the referendum for the Indigenous Voice to Parliament occurring this year, charities are considering whether they will have a stance on the referendum.

The Treasurers have agreed to a set of nationally consistent fundraising principles to streamline and harmonise State and Territory requirements for charitable fundraiser conduct.