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

journal contribution
posted on 2023-05-19, 08:36 authored by Byrnes, R
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 benefit and charitable purpose.

History

Publication title

Environmental and Planning Law Journal

Volume

31

Issue

6

Pagination

415-438

ISSN

0813-300X

Department/School

Faculty of Law

Publisher

Law Book Company

Place of publication

Australia

Rights statement

Copyright 2014 Thomson Reuters

Repository Status

  • Restricted

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