"Harm Prevention Charities" - New DGR Category

The second of the Federal Government’s announced changes to the tax laws as it relates to Charities sees the creation of a new type of deductible gift recipient called “Harm Prevention Charities”.

The changes are in response to the ‘Report of the inquiry into the definition of charities and related organisations’ and the new category was tabled in Parliament on 29 May 2003.

Harm Prevention Charities are charitable institutions with the principal activity of promoting the prevention or the control of behaviour that is harmful or abusive to humans.

For the purpose of Harm Prevention Charities, behaviour that is harmful or abusive means one or more of the following:
 emotional abuse;
 sexual abuse;
 physical abuse;
 suicide;
 self-harm;
 substance abuse; and
 harmful gambling.

The Australian Tax office says a Register of Harm Prevention Charities will be established and maintained by the Secretary of the Department of Family and Community Services.

The amendments can be found in Taxation Laws Amendment Bill (No. 6) 2003. If you would like a copy of the relevant Section (12) in WORD Format just send us an e-mail to corpnews@probonoaustralia.com.au.