Audio of the paper written by Steven Moe and Craig Fisher. The title is Charities and Tax: Examining the Foundations of how and why we empower Charities to have Positive Impact.
You can download the paper here https://www.parryfield.com/charities-information-hub/
Contents
1:33 – Introduction
3:55 – Starting with Thanks
4:32 – The Charitable Sector
5:58: The role of Charities by Numbers and Stories
8:51: The anchor of Charitable Purposes
11:33 – The Exemptions they are granted
13:09 – Phillosophy of why we do this
17:41 – Funding sources – traditional and new
22:01 – Business Income: Passive vs Active
23:21 – Innovation and Sustainability
28:45 – The pandoras box of taxing charities income
30:39 – The competition argument explained
34:44 – Accumulation
38:13 – Genuine consultation
39:55 – An accounting perspective (Craig)
43:02 – A legal perspective (Steven)
44:19 – Reporting on Impact
45:46 – A way forward
Other papers
- Impact Investing https://www.parryfield.com/impact-investing-information-hub/
- Charities Guide https://www.parryfield.com/wp-content/uploads/2021/03/Charities-Legal-Handbook.pdf
- Laying Foundations for Reimagining Business https://theseeds.nz/books/foundations-for-reimagining-business-essays/
- Startups Guide https://www.parryfield.com/wp-content/uploads/2024/01/Startups-Legal-Toolkit.pdf
For more content and podcast episodes visit www.theseeds.nz