Charities Definition Inquiry

Report of the Inquiry into the Definition of Charities and Related Organisations

June 2001

	RTF	PDF
Letter of Transmission	27kB	129kB
Terms of Reference	37kB	25kB
OVERVIEW	139kB	77kB
Summary of Recommendations	58kB	48kB
PART I INTRODUCTION	34kB	13kB
Chapter 1 Background to the Inquiry	43kB	42kB
Chapter 2 What is a Charity?	44kB	42kB
Chapter 3 Is it Possible to Define Charity?	40kB	37kB
Chapter 4 The Need for Clearer and More Consistent Definitions	50kB	57kB
Chapter 5 The Committee's Approach	47kB	37kB
PART II THE CHARITABLE AND RELATED SECTOR	34kB	12kB
Chapter 6 The Nature and Significance of the Charitable and Related Sector	146kB	98kB
Chapter 7 The Contemporary Social and Economic Environment	82kB	94kB
PART III CURRENT DEFINITIONS AND USES	34kB	12kB
Chapter 8 Charity and Related Terms in Commonwealth and State Acts	82kB	56kB
Chapter 9 Definitions in Use Overseas	40kB	35kB
Chapter 10 Statistical Definitions and Classifications	73kB	63kB
PART IV PRINCIPLES TO DEFINE A CHARITY	34kB	12kB
Chapter 11 Not-For-Profit Entities	70kB	65kB
Chapter 12 Dominant Charitable Purpose	74kB	90kB
Chapter 13 Altruistic and for the Public Benefit	117kB	126kB
PART V DEFINING CHARITABLE PURPOSE	35kB	14kB
Chapter 14 The Preamble to the Statute of Elizabeth	50kB	66kB
Chapter 15 Lord Macnaghten's Heads of Charity	98kB	119kB
Chapter 16 Options for Charitable Purpose	91kB	167kB
Chapter 17 The Advancement of Health	48kB	30kB
Chapter 18 The Advancement of Education	52kB	26kB
Chapter 19 The Advancement of Social and Community Welfare	55kB	35kB
Chapter 20 The Advancement of Religion	50kB	75kB
Chapter 21 The Advancement of Culture	48kB	53kB
Chapter 22 The Advancement of the Natural Environment	41kB	39kB
Chapter 23 Other Purposes Beneficial to the Community	41kB	37kB
PART VI APPLICATION OF THE PRINCIPLES	34kB	13kB
Chapter 24 Sporting and Recreational Purposes	54kB	66kB
Chapter 25 Care, Support and Protection of Children (Including Child Care)	47kB	71kB
Chapter 26 Political Purposes and Political Activity	72kB	139kB
Chapter 27 Commercial Purposes and Commercial Activity	73kB	98kB
Chapter 28 Can Government Bodies be Charities?	71kB	77kB
PART VII OTHER CATEGORIES IN THE FRAMEWORK	34kB	13kB
Chapter 29 Benevolent Charities	204kB	121kB
Chapter 30 Religious, Scientific and Public Educational Institutions	48kB	53kB
Chapter 31 Altruistic Community Organisations	54kB	62kB
PART VIII ADMINISTERING THE DEFINITIONS	34kB	11kB
Chapter 32 A Dedicated Administrative Body	138kB	130kB
APPENDICES	35kB	17kB
Appendix A Submissions Received	88kB	59kB
Appendix B Taxation Concessions available to Charitable and Related Entities	85kB	72kB
Appendix C Key Provisions of the Income Tax Assessment Act 1997	147kB	100kB
Appendix D Commonwealth and State Acts - References to Charity and Related Terms	57kB	37kB
Appendix E Overseas Definitions	242kB	176kB
Appendix F Previous Reviews of the Definition of Charity	174kB	83kB
Appendix G Statistical Definitions and Classifications	237kB	112kB
Appendix H Suggestions for New Definitions and Definitional Frameworks	114kB	46kB
Appendix I Charity Commission for England and Wales	74kB	69kB
Appendix J References	66kB	67kB
Complete Report	N/A	4.2MB