Charities, Not-for-Profit and Philanthropy

Our team brings together experts dedicated to providing a market-leading service offering to the Charity, Not-for-Profit and Philanthropy (CNP) sector. Our practice is built on the foundations of technical expertise, an active involvement in the sector (including through individual involvement in governance roles with public and private philanthropic organisations) and a multi-disciplinary approach to provide a seamless service.

Our capability in this area includes:

  • Tax, both at federal level (ITEC/DGR endorsement, ATO and ACNC compliance and taxation planning around philanthropic giving, Fringe Benefits Tax and Goods and Services Tax) and state level (stamp duty, land tax and payroll tax).
  • Private Client Advisory and Succession Planning, which is focused on enabling private philanthropic giving during a person’s life (including through the establishment of Private Ancillary Funds) and as part of a broader succession planning strategy (including making provision for philanthropic gifts in wills).
  • Corporate Affairs and Governance, covering the Corporations Act (including the formation and regulation of public companies limited by guarantee and the statutory obligations of directors), state law relating to incorporated and unincorporated associations and the fiduciary obligations of trustees.
  • Commercial and Transactions, including trade practices and consumer protection legislation (including State Fundraising Licencing), M&A, organisational restructuring, significant asset acquisition or divestment and winding-up.
  • Employment, including remuneration package structuring (in light of the specific FBT rules that apply to some sector participants) and entering and terminating employment arrangements.
  • Property, including social and affordable housing, leasing, property acquisition and disposal and dealing with planning, land use and valuation issues and disputes.

Our team has advised private philanthropists, corporates, boards, charitable and philanthropic institutions and other not-for-profits on a range of matters involved in the establishment and ongoing management trusts and funds. The CNP team advise a variety of clients, including the Conservation Ecology Centre, Compass Housing, Victoria Pride Centre, Greater Shepparton Foundation Limited, Victorian Traditional Owners Trust, Australian Golf Foundation and a number of local Aboriginal land councils.

The competitive advantage of our CNP practice is built on:

  • Technical depth and expertise: We take the CNP sector seriously and have invested in building technical expertise in CNP law and regulation. As a result, we have a vibrant CNP practice with a track record of achieving successful outcomes for our CNP clients.
  • CNP organisation involvement: The key members of our CNP practice are personally involved as directors or trustees of CNP organisations. This personal involvement means that we understand the unique dynamics of the CNP sector and what is important to decision-makers in the sector.

Key contact

Frank Hinoporos the Hall & Wilcox Tax team. He advises on direct taxes, international structuring and taxation disputes.

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