Introduction As of 1 April 2026, NSW has implemented significant reforms to its charitable fundraising laws, streamlining regulations for every charity and fundraiser. The primary goal of this harmonisation effort
Introduction After a merger or acquisition, not-for-profit organisations can face unexpected post-acquisition disputes when hidden liabilities or discrepancies surface that were missed during due diligence. These issues can disrupt operations,
Introduction For any not-for-profit organisation, holding reserves is integral to ensuring long-term financial stability and sustainability. While many in the sector fear that generating a surplus may attract backlash from
Introduction For many charities and not-for-profits (NFP), forming a corporate partnership is a powerful way to raise funds, access vital resources, and ultimately extend their reach and impact within the
Introduction For not-for-profits (NFPs), a charitable bequest represents a powerful opportunity to secure vital long-term funding and allow donors to create a lasting legacy. Including a gift in a will
Introduction The Australian Taxation Office (ATO) has introduced a significant new compliance measure for the not-for-profit (NFP) sector: the annual NFP self-review return. This requirement marks a major shift, compelling
Introduction For not-for-profit (NFP) organisations, in-kind contributions are becoming an increasingly common and valuable form of support, often arising from strategic partnerships with businesses rather than simple cash donations. While
Introduction Online fundraising platforms provide Australian charities with powerful tools to connect with donors nationwide. However, this broad reach creates a significant challenge, as each state and territory has its
Introduction For any not-for-profit charity, understanding the difference between fundraising and accepting donations is crucial. While both are vital for generating income to support a charitable purpose, they represent distinct
Introduction Effective financial management is vital for the success and integrity of any charity. The duty of managing charity money responsibly rests with the organisation’s “Responsible Persons”—the board or committee
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Introduction A missing will after death triggers a legal presumption that the deceased revoked it. Without the original document, beneficiaries and next of kin may need to apply for letters
Introduction When a person dies without a valid will, their estate passes under intestacy laws. In New South Wales, the next of kin must apply for letters of administration through the Supreme Court
Introduction When a deceased estate in Australia is administered solely by a non-resident executor or administrator, the estate’s tax treatment changes significantly. The estate becomes a non-resident trust for tax purposes,
When a person dies leaving assets in an Australian state or territory, a foreign grant of probate or letters of administration does not automatically give an executor authority to manage the
Introduction Administering a deceased estate in New South Wales falls to the executor named in the Will, or to an administrator appointed by the Supreme Court of NSW when no Will
Introduction When someone dies in New South Wales, probate and letters of administration give a person legal authority to deal with the deceased person’s estate. The grant needed turns on whether