Contribution of the Not-for-Profit Sector

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• Contribution of the Not-for-Profit Sector - Research report (PDF - 2876 Kb)

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• Preliminaries (PDF - 318 Kb)
  Cover, Copyright, Foreword, Terms of reference, Disclosure of interest, Contents, Abbreviations, and Glossary
• Overview - including key points (PDF - 492 Kb)
• Recommendations (PDF - 214 Kb)
• Summary of Recommendations  (PDF - 175 Kb)
• Chapter 1 Introduction (PDF - 419 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 - 482 Kb)
  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 (PDF - 386 Kb)
  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 (PDF - 353 Kb)
  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 (PDF - 306 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 - 317 Kb)
  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 (PDF - 400 Kb)
  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 (PDF - 343 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 Promoting productivity and social innovation (PDF - 235 Kb)
  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 (PDF - 275 Kb)
  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 (PDF - 289 Kb)
  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 (PDF - 362 Kb)
  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 (PDF - 304 Kb)
  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 (PDF - 258 Kb)
  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 (PDF - 185 Kb)
• References (PDF - 318 Kb)

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

• Appendix B Techniques of social evaluation (PDF - 311 Kb)
• Appendix C Data on the sector (PDF - 134 Kb)
• Appendix D Survey of government agencies engaging not-for-profit organisations in the delivery of government services (PDF - 463 Kb)
• Appendix E Tax concessions (PDF - 75 Kb)
• Appendix F Definition of charity: charity law (PDF - 47 Kb)
• Appendix G Taxation treatment of charitable giving (PDF - 206 Kb)
• Appendix H The impact of extending deductible gift recipient status to all charities (PDF - 188 Kb)
• Appendix I A case study of social housing (PDF - 192 Kb)
• Appendix J Not-for-profit sector feedback: government funded services (PDF - 83 Kb)
• Appendix K Recommendations from previous reviews (PDF - 70 Kb)