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Not-for-profits - income tax issues paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 16 Mar 06 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • income tax exemption
    • categories of exemption, with a particular focus on charities
    • mutuality
  • Deductible Gift Recipient (DGR) Status
    • DGR categories, with a particular focus on PBIs, ancillary funds and prescribed private funds
    • gifts and other fundraising
  • endorsement requirements.

Author profile

Paul Ingram CTA
Paul Ingram, CTA is a Senior Legal Counsel at Minter Ellison and practises in all areas of taxation law, but with a particular focus on CGT, business structures, GST and stamp duty. Paul is the Deputy Chair (SA) of the of the Taxation Committee of the Law Council of Australia, as well as a member of The Tax Institute's National Not-for-profit Technical Committee. He previously (and for some years) represented the Institute at RevenueSA's SA State Taxes Liaison Group. - Current at 30 September 2026
Click here to expand/collapse more articles by Paul INGRAM.

 

This was presented at Does Non-for-Profit Mean No Tax? .

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Individual sessions

Not-for-profits - FBT and GST issues

Author(s):  Grantley STEVENS

Materials from this session:

Not-for-profits - income tax issues

Author(s):  Paul INGRAM

Materials from this session:

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