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- Title
LOOKING FOR 'DIRECT ASSISTANCE' IN THE PHRASE 'PUBLIC BENEVOLENT INSTITUTION': TIME TO ABANDON THE SEARCH.
- Authors
Murray, Ian
- Abstract
The article reflects on the tax concession provisions provided by the Public Benevolent Institution (PBI) which is a non profit organisation for poor people. It discusses the deductible gift category of PBI which helps donor to receive tax deductions. It also discusses the impact of charity and tax deduction on revenue and suggests that PBI should impose restrictions on indirect activities.
- Subjects
CHARITY laws &; legislation; NONPROFIT organizations; SERVICES for the poor; TAX deductions; TAXATION of charities
- Publication
University of New South Wales Law Journal, 2012, Vol 35, Issue 1, p103
- ISSN
0313-0096
- Publication type
Article