More summaries will follow shortly. Sign up to receive quarterly case note updates via email. The latest CASLT report indicates that both cases contain detailed court comments on governance regulations that many practitioners will recognize as common in dysfunctional nonprofits. For this reason, judgments are excellent elements for governance education, including a case involving the Australian Charities and Not-for-profits Commission (ACNC) and anti-poverty activist Global Citizen Ltd, and another case involving Australians for Indigenous Constitutional Recognition Ltd (AICR). The sale of elderly care facilities by an institution of the Queensland Presbyterian Church prompted ACPNS to highlight the impact on other assets held by about 600 other institutions using an old (and largely repealed) legal form known as the Letter Patent Institution. Nonprofits should be prepared for court decisions that could shake up the industry if a summary of key legal decisions is something to guide. We have provided a summary of these important cases below, but officers and directors of not-for-profit organizations should consider adding THE CASLT Legal Case Notes to their playlists to further examine the judgments and implications. The AICR case was brought before the Federal Court of Justice, but it was blocked as to who would bear the costs. The Global Citizen case was heard by the Administrative Appeals Tribunal.

These cases are useful for those who advise not-for-profit organizations, their senior management and boards of directors. They come mainly from Australia, but important cases from other jurisdictions such as New Zealand, Canada, the United Kingdom and the United States are also included. The almanacs contain aggregated summaries of legal proceedings involving non-profit organisations in Australia and overseas, as well as updates on legislative changes in all Australian jurisdictions. In another case before the Administrative Appeal Tribunal, the authority supported ACNC`s decision not to register Angel Loop Ltd as a charity because its stated objectives were to facilitate private business relationships by connecting entrepreneurs and angel investors. ACPNS hopes that these cases “can provide further clarification on the limits and definition of (a) PBIâ. The report highlighted similar cases in New South Wales and the ACT that would also be of interest to non-profit organisations wishing to resolve the confusion. In a related case in New South Wales, a Church administrative committee was held liable for debts on behalf of the Church. Our quarterly case study summaries describe key legal cases in a format that is easy to digest for lawyers, accountants and managers working in the non-profit sector. Abstracts contain important non-profit cases with links to full case summaries.

A case material search can be performed via ePrint`s advanced search function. It is proposed that filters be used to identify the desired case or subject: the decision to disqualify the directors of an insolvent British company, Kids Company, ended in a $20 million case in court. While ACPNS said cases related to exemption from tax rates and land taxes are “known to be specific to taxation and jurisdiction,” it said the case may have set a precedent for what counts as “use” when it comes to the provision of services. ACPNS highlighted the case for its “detailed observations on the conduct and duties of the board of directors, the CEO and the identification of fictitious directors.” However, it is not appropriate for the incorporation of a corporation or corporation for it to be used to perform the functions and property of another corporation without also assuming the responsibilities of that corporation or making arrangements for the settlement of liabilities. A case before the Supreme Court of Victoria involving the National Jockeys Trust highlighted the need for trustees to follow proper governance procedures after the court was asked to iron out “irregularities”, including the fact that the trust inappropriately changed the number of trustees, inappropriate appointments, failure to keep appropriate records and granting by e-mail. that violate the terms of the document. The popular Legal Case Notes series includes some of QUT`s most downloaded documents and offers insightful explanations of how legal affairs in Australia – and in some cases overseas – are likely to impact the industry. Professor McGregor-Lowndes, along with researcher Frances Hannah, also listed the top 10 cases involving the nonprofit sector over the past year. The report drew parallels with governance issues in an Australian case involving the besieged street homeless service and the controversial attempt to fire then-CEO Jean Madden before the Fair Work Commission. Global Citizen won its lawsuit against the ACNC after being denied PBI`s tax status because of its political work. There have been two cases involving public charities (PDI) status.

It argued that the ACNC had a role to play in ensuring that the definition of a PGI remained up-to-date by being “willing and able to disclose its PBI registration decisions” and by supporting other test cases. The ATO forced to meditate on the decision of the DGR by Buddhist vocation As the ACPNS said in its summary of this case: “This 237-page decision is a sobering read for those who are not familiar with the machinations of the founding CEOs/directors who do not respect the law and accepted government practices. This is an all too familiar story for those who regularly advise non-profit organizations.â THE ACPNS wrote that the decision was “a critical case on the issue of tax deductibility of donations to educational institutions.” THE ACPNS said other notable cases in 2021 included these: The AAT upheld the decision not to register the organization as a charity, saying: “While it is true that activities in this case would likely positively boost entrepreneurial business and foster innovation and entrepreneurship, the evidence does not show that this is the sole or predominant objective. Let us return to the Commissioner for Taxation. It may or may not be a morally justified act in the opinion of each individual; but the law, in my view, is quite clear that avoiding the repayment due of a debt, whether the debt is owed to an individual or to the federal government, is not a reasonable purpose for the formation of a corporation or corporation. instead, he was involved in lobbying, but the Administrative Appeal Tribunal (AAT) ruled that he was convinced that Global Citizen`s role in promoting poverty reduction was legitimate. The Administrative Appeal Tribunal rejected an attempt to register “clean-skinned” charities created to take over the work of other financially failing charities. CASLT noted that governance issues “have the potential to cause significant disruption to beneficiaries as well as the personal responsibility of trustees” and that the issue serves as a reminder that responsible persons fully understand the terms of a trust deed. These databases contain citations from different subsets of available publications and from different time periods, so the number of citations from each is usually different. Some works are not in either database and no counts are displayed. Scopus contains citations of articles published from 1996 and web of Science® in general from 1980. “I have no doubt about the sincerity of Mr.

Thompson`s willingness to end what he considers to be a very unfair situation, in the CBRA Inc. is not able to advance its charitable efforts in the most appropriate way possible due to ato`s debt due to past mismanagement. Full-text downloads show the total number of times the files of this work (e.g. a PDF) have been downloaded from QUT ePrints, as well as the number of downloads in the last 365 days. The number includes downloads for all files if a work has more than one. The ACNC has decided not to appeal the AAT`s decision, but it will “carefully review the court`s decision,” it said in a statement. Justice Neil McKerracher made no decision on DGR status, largely because he noted that the Tax Commissioner had “applied the wrong definition of `school.` The ACNC had refused to allow either organization to become a PBI, which would have allowed the organization to claim tax status as a deductible gift recipient (RMD) and apply for grants from a wider range of funders. The executive director of the CBRA at the time, John Thomson, took over the affairs of the organizations after the court accepted a period of “serious mismanagement.” .