Redefining NGOs: the emerging debate

In July 2003, the government released an exposure draft of legislation (Charities Bill 2003) which seeks to redefine what constitutes a charitable organisation. It also asked the Board of Taxation to conduct a public enquiry to determine the criteria for organisations to be given charitable status. The report of the enquiry was submitted to the Treasurer on 19 December 2003. In this Current Issues Brief, initially released in December 2003, Ravi Tomar explained the background to the debate on the definition of a charity and noted that there are many issues to be resolved. It has been updated to include the government's decision not to proceed with the draft Charities Bill.