This webinar considers the application of the tax concessions that apply to charities and other not-for-profit bodies, including income tax exemptions, FBT exemptions and tax incentives available to persons who make donations to charities and other donee organisations.
Other issues addressed include the special GST rules that apply to not-for-profit organisations, the application of the so-called mutuality principle to not-for-profit bodies and the tax treatment of reimbursement payments and honorarium payments made to volunteers.
In addition, changes in Inland Revenue policy concerning donee organisations, and recent legislative changes and case law will be considered.
Intermediate and senior accountants, in-house accountants and lawyers who advise charities and other not-for-profit bodies.
Stephen Tomlinson, Principal, Tomlinson Law
1.5 CPD Hours