Contribution of the Not-for-Profit Sector

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• Contribution of the Not-for-Profit Sector - Draft research report (PDF - 2524 Kb)

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• Preliminaries (PDF - 334 Kb)
  Cover, Copyright, Opportunity for further comment, Terms of reference, Disclosure of interest, Contents, Abbreviations and explanations and Glossary
• Overview - including key points (PDF - 305 Kb)
• Draft recommendations (PDF - 221 Kb)
• Summary of draft recommendations (PDF - 177 Kb)
• Chapter 1 Introduction (PDF - 440 Kb)
  1.1 What the Commission has been asked to do
  1.2 Context for the study
  1.3 What are not-for-profit organisations?
  1.4 The Commission's approach to the study
• Chapter 2 Not-for-profit organisations (PDF - 351 Kb)
  2.1 Is the not-for-profit sector different?
  2.2 How do not-for-profits interact with business, government and households?
  2.3 Implications for improving efficiency and effectiveness
• Chapter 3 A measurement framework (PDF - 391 Kb)
  3.1 Why measure the contribution of the sector?
  3.2 Characteristics of a good framework
  3.3 How do not-for-profits contribute?
  3.4 The proposed measurement framework
  3.5 Techniques for measuring contribution
• Chapter 4 Trends and perspectives on the not-for-profit sector (PDF - 379 Kb)
  4.1 What information is available?
  4.2 What does the sector look like?
  4.3 Measuring direct economic contribution
  4.4 Funding sources
  4.5 NFP expenditure
  4.6 Other information on sector activities
  4.7 Structural data
  4.8 Measuring contribution more broadly
• Chapter 5 Improving the knowledge base for the sector (PDF - 310 Kb)
  5.1 Populating the framework for 'macro' measurement
  5.2 Improving approaches to evaluation
• Chapter 6 Regulation of the not-for-profit sector (PDF - 343 Kb)
  6.1 Is the current regulatory environment working?
  6.2 Are legal forms for not-for-profit organisations adequate?
  6.3 Reporting requirements for not-for-profit organisations
  6.4 Fundraising regulation
  6.5 Definition and processes for determining charitable and other tax concessional status
  6.6 A way forward
• Chapter 7 Not-for-profit funding (PDF - 400 Kb)
  7.1 Sources of funds used by not-for-profits
  7.2 Taxation arrangements affecting not-for-profits
  7.3 Philanthropic support by individuals and business
  7.4 Access to capital
• Chapter 8 Competitive neutrality issues (PDF - 287 Kb)
  8.1 Why is competitive neutrality important?
  8.2 Which concessions to not-for-profit organisations raise competitive neutrality concerns?
  8.3 Fringe benefit tax concessions — hospitals
  8.4 Clubs and mutuality
• Chapter 9 The role of not-for-profit organisations in social innovation (PDF - 324 Kb)
  9.1 Why are not-for-profits regarded as innovative?
  9.2 What is constraining innovation by NFPs?
  9.3 What can be done to promote social innovation?
  9.4 Social enterprise — a new force for innovation?
• Chapter 10 The not-for-profit workforce (PDF - 276 Kb)
  10.1 Volunteers and volunteering
  10.2 What are the pressures on the not-for-profit paid workforce?
  10.3 Building leadership capacity in the not-for-profit sector
• Chapter 11 Direct government funding (PDF - 302 Kb)
  11.1 What should government fund?
  11.2 How does government fund the sector?
  11.3 What costs should be covered in full funding?
  11.4 Do funding processes encourage efficient and effective use of funds?
  11.5 Social housing case study
• Chapter 12 Delivery of Government funded services (PDF - 386 Kb)
  12.1 What is the scope of our analysis?
  12.2 What are the trends in the delivery of human services?
  12.3 What concerns have the NFP sector raised?
  12.4 What needs to change?
  12.5 Maximising the contribution of NFPs to the delivery of government funded services
• Chapter 13 Building relationships for the future (PDF - 301 Kb)
  13.1 Strengthening government relationships with the sector
  13.2 What does the sector need to do?
  13.3 Building stronger relationships with business and research organisations
  13.4 Drivers of change
• Appendix A Conduct of the study (PDF - 176 Kb)
• References (PDF - 289 Kb)

Please note: The following appendices are only available online and are not in the printed copy.

• Appendix B Approaches to measurement (PDF - 360 Kb)
• Appendix C Data on the sector (PDF - 108 Kb)
• Appendix D Regulation reform (PDF - 45 Kb)
• Appendix E Recommendations from the previous review (PDF - 47 Kb)
• Appendix F Tax concessions (PDF - 81 Kb)
• Appendix G Impact of the tax treatment of charitable giving (PDF - 270 Kb)
• Appendix H A case study on social housing (PDF - 212 Kb)
• Appendix I Commission survey of Australian government agencies 2009 (PDF - 211 Kb)