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

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

June 2001

 
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Terms of Reference
OVERVIEW
Summary of Recommendations
PART I INTRODUCTION
Chapter 1 Background to the Inquiry
Chapter 2 What is a Charity?
Chapter 3 Is it Possible to Define Charity?
Chapter 4 The Need for Clearer and More Consistent Definitions
Chapter 5 The Committee's Approach
PART II THE CHARITABLE AND RELATED SECTOR
Chapter 6 The Nature and Significance of the Charitable and Related Sector
Chapter 7 The Contemporary Social and Economic Environment
PART III CURRENT DEFINITIONS AND USES
Chapter 8 Charity and Related Terms in Commonwealth and State Acts
Chapter 9 Definitions in Use Overseas
Chapter 10 Statistical Definitions and Classifications
PART IV PRINCIPLES TO DEFINE A CHARITY
Chapter 11 Not-For-Profit Entities
Chapter 12 Dominant Charitable Purpose
Chapter 13 Altruistic and for the Public Benefit
PART V DEFINING CHARITABLE PURPOSE
Chapter 14 The Preamble to the Statute of Elizabeth
Chapter 15 Lord Macnaghten's Heads of Charity
Chapter 16 Options for Charitable Purpose
Chapter 17 The Advancement of Health
Chapter 18 The Advancement of Education
Chapter 19 The Advancement of Social and Community Welfare
Chapter 20 The Advancement of Religion
Chapter 21 The Advancement of Culture
Chapter 22 The Advancement of the Natural Environment
Chapter 23 Other Purposes Beneficial to the Community
PART VI APPLICATION OF THE PRINCIPLES
Chapter 24 Sporting and Recreational Purposes
Chapter 25 Care, Support and Protection of Children (Including Child Care)
Chapter 26 Political Purposes and Political Activity
Chapter 27 Commercial Purposes and Commercial Activity
Chapter 28 Can Government Bodies be Charities?
PART VII OTHER CATEGORIES IN THE FRAMEWORK
Chapter 29 Benevolent Charities
Chapter 30 Religious, Scientific and Public Educational Institutions
Chapter 31 Altruistic Community Organisations
PART VIII ADMINISTERING THE DEFINITIONS
Chapter 32 A Dedicated Administrative Body
APPENDICES
Appendix A Submissions Received
Appendix B Taxation Concessions available to Charitable and Related Entities
Appendix C Key Provisions of the Income Tax Assessment Act 1997
Appendix D Commonwealth and State Acts - References to Charity and Related Terms
Appendix E Overseas Definitions
Appendix F Previous Reviews of the Definition of Charity
Appendix G Statistical Definitions and Classifications
Appendix H Suggestions for New Definitions and Definitional Frameworks
Appendix I Charity Commission for England and Wales
Appendix J References
Complete Report
N/A
4.2MB

 

 

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