Contribution of the Not-for-Profit Sector

Research report

This research report was released on 11 February 2010.

To assist readers in identifying the key aspects of the Report the Commission has prepared a set of Key Points, a short Fact Sheet and a Summary of Recommendations.

Please note: Appendices B to K are only available online and are not in the printed copy.

See also


  • Preliminaries
    Cover, Copyright, Foreword, Terms of reference, Disclosure of interest, Contents, Abbreviations, and Glossary
  • Overview - including key points
  • Recommendations
  • Summary of Recommendations
  • Chapter 1 Introduction
    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
    2.1 Are not-for-profit organisations different?
    2.2 Implications for efficiency and effectiveness
    2.3 What drives sector growth and development?
  • Chapter 3 A measurement framework
    3.1 Why measure the contribution of the sector?
    3.2 How do not-for-profits contribute to wellbeing?
    3.3 The proposed measurement framework
    3.4 Techniques for valuing the contribution
  • Chapter 4 Trends and perspectives on the not-for-profit sector
    4.1 What information is available?
    4.2 What does the sector look like?
    4.3 Measuring direct economic contribution
    4.4 Employment
    4.5 Volunteers
    4.6 Funding sources
    4.7 Not-for-profit expenditure
    4.8 Other information on the sector
    4.9 What can be learned?
  • Chapter 5 Improving the knowledge base for the sector
    5.1 Populating the framework for 'macro' measurement
    5.2 Improving approaches to evaluation
  • Chapter 6 Regulation of the not-for-profit sector
    6.1 Is the current regulatory environment working?
    6.2 Is a single national regulator needed?
    6.3 Are legal forms for not-for-profit organisations adequate?
    6.4 Reporting requirements for not-for-profit organisations
    6.5 Fundraising regulation
    6.6 Responsibility for determining concessional tax status
    6.7 Self-regulation
    6.8 A way forward
  • Chapter 7 Taxation, philanthropy and access to capital
    7.1 Taxation arrangements affecting not-for-profits
    7.2 Philanthropic support by individuals and business
    7.3 Access to capital
  • Chapter 8 Competitive neutrality issues
    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 Promoting productivity and social innovation
    9.1 Are NFPs fully productive?
    9.2 What can be done to stimulate productivity growth?
    9.3 Is social innovation constrained?
    9.4 What can be done to stimulate social innovation?
  • Chapter 10 The not-for-profit workforce
    10.1 Volunteers and volunteering
    10.2 Can not-for-profits attract and retain employees?
    10.3 Building the leadership capacity of not-for-profits
  • Chapter 11 Direct government funding
    11.1 What should government fund?
    11.2 How does government fund the sector?
    11.3 Improving the funding relationship between government and not-for-profit organisations
    11.4 Funding not-for-profit organisations for service delivery: is change required?
    11.5 Minimising the costs of funding processes
  • Chapter 12 Delivery of government funded services
    12.1 What are the trends in the delivery of human services?
    12.2 What concerns has the not-for-profit sector raised?
    12.3 What needs to change?
    12.4 Maximising the contribution of NFPs to the delivery of government funded services
  • Chapter 13 Building relationships with business
    13.1 The nature of business engagement with the sector
    13.2 Are there barriers to collaboration?
    13.3 Is there a role for government?
  • Chapter 14 Implementation
    14.1 Institutional change is necessary
    14.2 Sequencing of reforms
    14.3 Cultural change is needed for long-term success
    14.4 State and territory governments need to commit to implementing the government-sector reforms
  • Appendix A Conduct of the study
  • References

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

  • Appendix B Techniques of social evaluation
  • Appendix C Data on the sector
  • Appendix D Survey of government agencies engaging not-for-profit organisations in the delivery of government services
  • Appendix E Tax concessions
  • Appendix F Definition of charity: charity law
  • Appendix G Taxation treatment of charitable giving
  • Appendix H The impact of extending deductible gift recipient status to all charities
  • Appendix I A case study of social housing
  • Appendix J Not-for-profit sector feedback: government funded services
  • Appendix K Recommendations from previous reviews

Printed copies

This report is available only on the website.

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