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As everyone would be aware, there has been a lot of discussion and debate surrounding the activities of charities in the lead-up to the Federal election. Much of that discussion has centred on what is or isn’t allowed in situations where charities, politics and elections intersect. It has also made clear how important it is that charities are absolutely clear on how their activities must be linked to the purpose.

A charity’s activities must be carried out in aid of, or to support its charitable purpose. This purpose is the reason it operates and the reason it is granted charitable status (and may receive benefits like charitable tax concessions).

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Jane Ferrier