Legal

Cybersecurity – Is This a New Directors’ Duty?

When not-for-profit organisations hear about cybersecurity issues and big data breaches in large international companies such as Facebook and Target, they often make the mistake of assuming that …

Passion and Professionalism: Legal Duties of a Volunteer Board

Identify what you’re missing… and then work out how to get it! Effective not-for-profit boards possess a winning combination of passion and professionalism. It is crucial that all board members …

UPDATED – ATO Putting NFPs to the Test: Two Additional Tests for Income Tax Exemption

The Australian Taxation Office (“ATO”) released the final version of its Taxation Ruling on the two additional tests for income tax exemption for NFPs in TR 2015/1 on 25 February 2015. This article is …

ATO Putting NFPs to the Test: Two Additional Tests for Income Tax Exemption

Please note: An updated version of this article that discusses the final version of the Ruling issued on 25 February 2015 as TR 2015/1 Income Tax: special conditions for various entities whose …

The Importance of Getting Your Agendas and Minutes Right

At a board meeting on 15 February 2001, the directors of James Hardie approved an announcement to the ASX about a corporate restructure. The restructure included the establishment of a foundation …

Non-Profits and Trademarks: The Power of the Brand

How significant is the good name, image and branding of your non-profit organisation? Can your organisation prevent others trading off of its reputation? For most not-for-profits (NFPs), their brand …

Political Lobbying and Your Charitable Status

Almost a year to the day after the Word Investments case, the ATO has suffered another loss in the High Court of Australia. This time, in the case of Aid/Watch Incorporated v Commissioner of Taxation, …

NFP Crisis Management – Well Whadya Know

I was called in recently by a small not for profit CEO to help out with what we lawyers call some ‘crisis management’. The organization was being pursued by Fair Work Australia for some breaches of …

Application of Federal Workplace Laws To Nonprofits

As a result of the referral of power by most States to the Commonwealth over industrial matters as of 1 January 2010, most not for profit organisations are now covered by Federal workplace laws. Until …