Change Makers

This project has the ultimate goal of bringing about change to Australian tax laws so that Not For Profit (NFP) organisations that engage in advocacy for public policy reform can still qualify as charities, access a range of taxation concessions and access philanthropic funding.

Reform is necessary because current law relating to charities restricts social change philanthropy. It is critical that the work of NFP organisations that provide direct relief for those in need, is complemented by activities that address the underlying causes of social ills, such as poverty, inequality, abuse of human rights and environmental degradation.

The first stage in the project has been the production of a clear and detailed statement of what CmA believes is needed by way of tax law reform. The definition of “charity” needs to be modernised. The definition of a charitable purpose should clearly include the advancement of that purpose. The definition of “advancement” should in turn include prevention and promotion, as well as policy development and advocacy – including that aimed at changing a law or public policy.

The detailed statement of the CmA position on the reforms that are needed is available by clicking the link below.

The next stage in the project is to engage with other stakeholders interested in this area of reform with a view to forming an alliance. The project will research charitable law reform that has taken place in the USA, the UK, Canada and NZ over the past decade. A position paper outlining the proposed strategy for reform will be prepared in consultation with stakeholders and will then be the focus of a Forum.