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Filling the gaps: recognition of environmental protection as a charitable purpose

Citation

Byrnes, R, Filling the gaps: recognition of environmental protection as a charitable purpose, Environmental and Planning Law Journal, 31, (6) pp. 415-438. ISSN 0813-300X (2014) [Refereed Article]

Copyright Statement

Copyright 2014 Thomson Reuters

Official URL: http://legal.thomsonreuters.com.au/environmental-a...

Abstract

Charity law can play an important role in enabling and incentivising action by private individuals in relation to environmental protection. However, environmental objects are currently only clearly charitable under Commonwealth legislation. Whether they are charitable at general law, and thus for the purposes of State taxation legislation, or in validating gifts or trusts, is less clear. This article conducts a comparative study of the developments in charity law with respect to environmental purposes in Australia, England and Wales, New Zealand and Canada. It then considers whether the protection of the environment is capable of being charitable at general law in Australia, through an analysis of the requirements of public benefitĚ and charitable purpose.

Item Details

Item Type:Refereed Article
Keywords:charitable purpose, public benefit, environmental protection, charity, law
Research Division:Law and Legal Studies
Research Group:Law
Research Field:Law not elsewhere classified
Objective Division:Expanding Knowledge
Objective Group:Expanding Knowledge
Objective Field:Expanding Knowledge in Law and Legal Studies
Author:Byrnes, R (Miss Rebecca Byrnes)
ID Code:119314
Year Published:2014
Deposited By:Faculty of Law
Deposited On:2017-07-31
Last Modified:2017-10-19
Downloads:0

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