Table of Contents
Articles
Scottish Charity Law: Proposals for Reform
By Dr. Christine R. Barker
Volunteering-- The Long Arm of the Law
By Debra Morris
Do Czechs Need a New Law on Associations?
By Dr. Petr Pajas
The Freedom to Join an Association: A Principle in Question
By Barbara Rigaud
Structural and Systematic Issues Surrounding the Establishment and Management of Endowments in the Czech and Slovak Republics
By Robert N. Thomas
Report on the Violations Committed in the Course of Registration and Re-Registration of Public Associations in the Russian Federation in 1999
Prepared by the Information Center of the Human Rights Movement and the Center for the Development of Democracy and Human Rights
Reviews
An Introduction to the Not-for-Profit Sector in China
By Nick Young and Anthony Woo
Reviewed by Georgina McCaughan
Las Organizaciones de la Sociedad Civil en el Ordenamiento Legal Argentino
By GADIS and Foro del Sector Social
Reviewed by Fernando Latorre
Hacia un Desarrollo con Ciudadania
By La Sociedad Internacional de Investigación del Tercer Sector
Reviewed by Antonio Itriago
Entidades Sin Ánimo De Lucro - Regimen Tributario Especial
By Juan Carlos Jaramillio Diaz, Vargas Ballen, Jenny & Fabio Andres Duran Acosta
Reviewed by Antonio Itriago
Case Notes
North America:
the United States
South Asia:
India
Country Reports
Asia Pacific:
Australia
Central and Eastern Europe:
Regional | Bulgaria | Croatia | Czech Republic | Estonia | Kosovo | Macedonia | Montenegro | Romania | Slovak Republic | Yugoslavia
Latin America:
Belize | Chile | Colombia | Nicaragua | Venezuela
Middle East and North Africa:
Egypt
Newly Independent States:
Armenia | Moldova | Russia
North America:
Canada | Mexico | the United States
South Asia:
India
Sub-Saharan Africa:
Ghana | South Africa | Tanzania | Uganda
Western Europe:
France | Germany | the United Kingdom
International:
CIVICUS Diamond Project | G4+1 Accounting Standards
International Grantmaking
Determining Whether to Make an Equivalency Determination or to Excercise Expenditure Responsibility
By Derek J. Aitken
Supporting Microfinance Abroad: Introductory Legal Issues for U.S. Grantmakers
By Timothy R. Lyman
United States International Grantmaking (USIG) Project Unveils New Web Site
By Derek J. Aitken
Community and Corporate Philanthropy
The Enabling Environment for Community Philanthropy
Changemakers.net
German Publication
Partnerships
Survey of the Current Legislative Framework for NPOs to Perform Social Services in Bulgaria
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Country Reports: Asia Pacific
Australia
1. Taxation
On 22 December 1999 Act No 179 of 1999, A New Tax System (Tax Administration) Act 1999, came into force. This law requires charities and other organisations wishing to receive tax deductible gifts to be endorsed by the ATO. The endorsement requirement supersedes existing ATO approvals, and applies to:
- gifts made after 30 June 2000;
- income eligible for tax exemption for periods from 1 July 2000 onwards.
The Commissioner of Taxation has power to issue endorsements after 1 July 2000 with retroactive effect to that date.
To qualify for endorsement, the organisation must obtain an Australian Business Number (ABN). Organisations with ABNs will be listed in the Australian Business Register; the entry for each organisation will indicate whether the organisation is eligible to receive deductible gifts.
When such organisations receive tax deductible gifts, they must issue a receipt stating the name and ABN of the organisation; failure to comply can lead to revocation of ATO endorsement.
In December 1999 the ATO issued 5 Draft Taxation Rulings giving guidance on the following aspects of the new tax system for charities:
- the criteria for funds established for the relief of people in need to be eligible to be endorsed as deductible gift recipients;
- the criteria for identifying whether a gift to a public library, museum or art gallery is deductible;
- the criteria for determining whether charities and funds should be endorsed;
- the interpretation of the requirement on deductible gift recipients to maintain a gift fund; and
- the criteria to be satisfied for an institution or fund to be a charity.
Comments on the draft rulings were invited by 3 March 2000.
(Draft Tax Rulings TR 1999/D17, D18, D19, D20 & D21)