The not-for-profit(NFP) sector is large and growing and the tax consequences are very significant. Not everyone, however, with an interest in NFP law has the tax background and knowledge required to comply with regulatory requirements. This book examines both Commonwealth and State taxes that are relevant to NFPs and is an essential resource to those who need to master nonprofit tax issues for their organisation or provide sound professional advice.
Features
• Authoritative and accessible discussion of complex and inconsistent treatment of different types of nonprofit tax entities
• Enables provision of quicker, less costly and better guidance to the NFP sector
• Written in plain English for the increasingly skilled volunteer directors and management staff of NFP organisations who may not spend their lives immersed in tax law but need to to dip into it occasionally
Related Titles
• Dal Pont, Law of Charity 2e
Chapter 1: Introduction
Chapter 2: Charity Defined
Chapter 3: Registered Charity
Chapter 4: History of Taxation of NFPs
Chapter 5: Income Tax
Chapter 6: The Gift Deduction
Chapter 7: Deductible Gift Recipients
Chapter 8: Fringe Benefits Tax
Chapter 9: Other Employment-Related Tax Obligations
Chapter 10: The Goods and Services Tax
Chapter 11: Mutuality
Chapter 12: State Taxes
Chapter 13: Indigenous Charities – Fiona Martin