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Report

Every player wins a prize? Family provision applications and bequests to charity


In recent years challenges to charitable bequests by testator's family members have become more common in Australia. Courts are vigorous in upholding proper family provision as against charitable bequests, portraying this provision as based on moral obligation. The Every Player Wins a Prize Project deals with the interaction of family provision law and charitable bequests...
Report

How long is a piece of red tape? The paperwork reporting cost of government grants


A common anecdotal complaint of third sector organisation managers concerns the amount of paperwork associated with the submission, reporting and acquittal of government grants. This study quantifies the time and cost of paperwork using an intense research methodology compared to the orthodox compliance questionnaire. A number of Queensland third sector grant recipients kept logs to...
Report

An examination of tax-deductible donations made by individual Australian Taxpayers in 2004-05 (with special section on the 2004 tsunami)


Each year, QUT's The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented in this paper is based on the amount and type of tax-deductible...

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