AREAS OF PRACTICE

At DF Mortimer & Associates we have expertise in charity and not for profit law. We can help in many ways, including:

Charitable Tax Concessions and Deductibility

We provide advice, documentation and necessary liaison with the Australian Tax Office and other agencies in relation to Deductible Gift Recipient (“DGR”) and concessionally taxed entities such as:

Foundations:

  • Public Ancillary Funds;
  • Private Ancillary Funds;
  • Charitable trusts.

Schools: 

  • Charitable Institutions
  • Scholarship funds; and
  • School Building funds.

Churches and faith based organisations: 

  • Tax Concession Charities.

Environmental and cultural organisations: 

  • Charitable Institutions;
  • Registered Environmental Organisations;
  • Registered Cultural Organisations; and
  • Public Art Galleries, Libraries and Museums.

Welfare: 

  • Public Benevolent Institutions;
  • Registered Harm Prevention Charities;
  • Health Promotion Charities; and
  • Welfare Funds.

We also provide advice in relation to Fringe Benefits Tax treatment for not-for-profit organisations and duty exemptions.

Professional associations and non-distributing co-operatives

We provide advice and documentation to establish, maintain and restructure for professional and non-charitable not for profit legal entities including:

  • incorporated associations;
  • companies limited by guarantee;
  • proprietary limited companies (as trustee);
  • non-distributing co-operatives; and
  • fixed trusts and discretionary investment trusts.

Governance and Dispute Resolution

We assist boards of management and members of not for profit organisations with governance reviews and to address internal disputes.

Relationships with government agencies

We assist not for profit organisation boards and their executive officers when difficulties arise in their relationships with government regulators and funding agencies.