Shortcomings in America's Federal Tax Regulatory Regime of Private Foundations: Insights for Australia
This article is the product of research conducted by Professor Nina J. Crimm in 2001 whilst an ATAX Research Fellow at the University of New South Wales. It examines America's federal tax regulatory schemes in the light of potential lessons and insights that could benefit the reform of Australia's not-for-profit regulatory system.
The article focuses on the development and structure of Australia's not-for-profit sector, particularly on the development of Prescribed Private Funds and seeks to provide not-for-profit sector leaders with an awareness of the possible negative consequences of perceived abuses of tax incentives.
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