Charities Consultative Committee minutes - 19 July 2011

3. Non-profit self-governance tool

Colin Lounder presented the non-profit self-governance tool to attendees.

A range of questions, discussions and feedback on the self-governance tool took place. Suggestions from committee members requiring follow up included:

• Provide a mechanism to skip to the next appropriate section (for example, if your only concession is an income tax exemption, you would be prompted to skip the items relating to deductible gift recipient [DGR] status).
• Explain the term 'tax concession charity' where it is used in the self-governance tool.
• Clarify that 'us' means 'the ATO' within the self-governance tool. Some users might erroneously think it means the ACNC Taskforce.
• Explain that if an organisation loses its endorsement for a tax concession then it is no longer entitled to that tax concession.
• Pass on feedback from the committee to the appropriate decision makers within the ATO that the numbering format used in the self-governance checklist seems simple and appropriate.
• The notes to question E5 of the self-governance checklist refer users to information that is now out of date. Links to the new draft rulings would be more useful.
• Have answers in the same order throughout the self-governance tool, for example, Nil / No / Yes.
• Utilise two examples for question H2 regarding volunteers to avoid alarming organisations that rely heavily on volunteers.
• Cross check the self-governance tool against standard 3806 provided by Standards Australia.

Colin Lounder agreed to consider each item raised.

Michael Hardy undertook to follow up with the appropriate people to find out why the ATO news service is lagging and to have it resolved to the community's expectations as soon as possible.

Action item	1
Description	ATO to consider each suggestion for improving the non-profit self-governance tool raised (listed above).
Responsibility	Colin Lounder
Due date	20 September 2011

Action item	2
Description	Follow up with the appropriate people to find out why the ATO news service is lagging and to have it resolved to the community's expectations as soon as possible.
Responsibility	Michael Hardy
Due date	20 September 2011

Sections within Agenda items

• 1. Welcome, apologies and introductions
• 2. Consideration of the minutes from the previous meeting
• 3. Non-profit self-governance tool
• 4. Non-profit reform
• 5. ATO role following key budget announcements
• 6. Better targeting of not for profit tax concessions - Treasury discussion paper
• 7. Performance audit report 52 - Administration of deductible gift recipients
• 8. Questionnaire - phone survey results ATO's administration of charities and non-profit entities
• 9. Other business