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Fittler, Darren; Lathlean, Elizabeth --- "Giving in crisis" [2021] PrecedentAULA 40; (2021) 165 Precedent 14

GIVING IN CRISIS

By Darren Fittler and Elizabeth Lathlean

Whenever a disaster occurs, what follows is an almost inevitable outpouring of goodwill from the general community. Through stories of suffering and loss, there is a desire to engage, support and give from individuals, groups, communities, businesses and government. Be it a bushfire, flood, volcanic eruption, drought, tsunami, terrorist attack or other disaster (natural or created), the human spirit shines through and there is an inundation of support. In these circumstances, the easiest way to help is often to raise and give money.

At such times, legal and regulatory processes and requirements may seem of limited importance. In the midst of a disaster, the common aim of those who organise fundraising campaigns and those who give money to such campaigns is to get the money where it is most needed as soon as possible. In doing this, there can be a tendency to view legal and regulatory compliance as a hindrance to giving rather than as a necessary part of the process.

WHAT IS CHARITABLE FUNDRAISING?

When people give in response to a disaster or otherwise donate funds to a charitable cause, this conduct will generally be captured by one or more of the charitable fundraising laws. In Australia, charitable fundraising is regulated at the state and territory level, meaning that what is required to lawfully conduct a charitable fundraising campaign will vary depending on where the campaign or event is being held.^[1] In some circumstances, there is a need to comply with the requirements of multiple (or all) jurisdictions (except in the NT, where there is no regulation of charitable fundraising).

As a general rule, if an organisation or individual asks for or receives money, property, goods or other benefits from the public to support a charitable purpose it is likely that an authority from the relevant state or territory regulator is needed.

So, what is a ‘charitable purpose’? Again, the answer will vary depending on the jurisdiction, with different jurisdictions using different terms to describe the nature of the fundraising undertaken. A charitable purpose commonly includes a broad range of benevolent and philanthropic purposes.^[2] It is important to note that the definitions of ‘charitable purpose’ (or relevant similar terms) within the context of charitable fundraising are different to the Commonwealth definition that is used in determining whether an organisation is eligible for registration as a charity with the Australian Charities and Not-for-profits Commission (ACNC).^[3]

Fundraising for a charitable purpose can occur:

• in person or by other means (for example, by post, telephone, email or via the internet); or
• as a donation or otherwise (for example, by sponsorship in connection with a walkathon, telethon or other similar event; in connection with the supply of food, entertainment or other goods or services; or in connection with any other commercial undertaking).^[4]

There are some exceptions to this general rule. Exactly what they are will depend on which state or territory the fundraising campaign is being conducted in.^[5]

WHO NEEDS A FUNDRAISING AUTHORITY?

Charities, not-for-profits, commercial businesses and, in some circumstances, even individuals must be authorised to ask for or receive money from the public to support a charitable purpose or cause. The fact that an organisation is a registered charity or is endorsed as a deductible gift recipient (DGR) does not generally mean that it automatically has an authority to undertake charitable fundraising.^[6]

The general rule is that if you are asking for or receiving money from the public to support a charitable cause, you will likely need an authority to do so. This rule is far-reaching and applies:

• both before and while you are asking for the money;
• if only part of the reason behind why you are asking for the money is charitable;
• regardless of whether the money is asked for or received in person or by other means (such as by email, post, telephone or fax);
• if the money is asked for or received through a lottery, art union or competition, or as a result of sponsorship in connection with an event or activity such as a walkathon or telethon;
• if the money is asked for or received in connection with the supply of food, entertainment or other goods or services; or
• if the money is asked for or received in connection with any other commercial undertaking.

Subject to the nature of the fundraising, additional considerations will apply. For example, if the funds are raised in connection with a raffle or lottery, additional legislative regimes will apply in certain jurisdictions.^[7]

If a commercial entity (sometimes called a ‘trader’) is involved in the fundraising, additional requirements apply in some jurisdictions.^[8] Both NSW^[9] and Queensland^[10] explicitly contemplate the generation of funds for charitable purposes through the sale of products – for example, selling a meal at a restaurant or the sale of an iPhone cover where a certain amount is advertised as being donated to a charity – and impose additional regulation upon such activity. While other jurisdictions do not explicitly contemplate this type of fundraising, it is arguable that in many instances the terms ‘appeal’, ‘campaign’, ‘collection’ and the like (depending on the jurisdiction) capture fundraising through this channel. As many of the obligations have been crafted with only the receipt of donations and fundraising events in mind, there can be a mismatch when applying these obligations to the selling of products as a fundraising strategy. Given the breadth of the fundraising regimes, it is important that anyone embarking on such a fundraising endeavour carefully considers NSW and Queensland as the high watermark to be applied regarding compliance.

There are certain exemptions to the requirements to hold a fundraising authority. In some cases, there is a broad exemption from the relevant law and in other cases the exemption may only apply to holding an authority to fundraise. Organisations that are exempt from the requirement to hold an authority may still need to comply with the requirements of the relevant laws such as having an annual audit, keeping financial records, and allowing public access to certain information. Organisations that may be exempt include:

• religious organisations;^[11]
• local councils (including any council committee or council-related trust);^[12]
• some universities;^[13]
• organisations or individuals that raise less than a specified amount annually (for example, in the ACT the amount is less than $15,000 in a financial year);^[14] or
• organisations that have been established by an Act of Parliament and are subject to the control and direction of a government minister.^[15]

As is clear from the above, charitable fundraising in Australia is governed by an overly complex legislative regime that lacks consistency across jurisdictions. In addition, the legislation has largely failed to keep pace with the developing technologies that are used to conduct charitable fundraising, including internet campaigns and crowd funding.

WHY IS A FUNDRAISING AUTHORITY REQUIRED?

The rationale for the regulation of charitable fundraising activities is to ensure that if a person (or organisation) is drawing upon another’s compassion by asking them to support a charitable cause, then they behave appropriately.

The objects of the various charitable fundraising laws are, in summary:

• to promote proper and efficient management and administration of fundraising activities for charitable purposes;
• to ensure proper keeping and auditing of accounts in connection with such charitable fundraising activities; and
• to prevent deception of members of the public who support worthy causes.

Conducting an appeal without the appropriate authority is an offence in every Australian state and territory (except for the NT). Penalties range from a fine of $2,668 in Queensland^[16] to a $162,000 fine for a corporation in the ACT.^[17]

CELESTE BARBER – A CASE STUDY

The campaign and its purpose

A high-profile example of the complexities of the Australian charitable fundraising regulatory system is Celeste Barber’s charitable fundraising campaign, which she launched in January 2020 in response to the devastating Black Summer bushfires. The campaign stated on its Facebook page that it was ‘raising money for the Trustee for NSW Rural Fire Service & Brigades Donations Fund’ (NSW RFS),^[18] with an initial goal of $30,000. The hugely successful campaign ultimately raised over $51 million, with donors from across the world contributing to the cause. As the campaign grew, Barber reportedly posted to social media:

‘It’s going to the RFS and it will be distributed out ... I’m going to make sure that Victoria gets some, that South Australia gets some, also families of people who have died in these fires, the wildlife ... I’m hearing you all. I want you to know that, otherwise why raise this money if it’s not going to go to the people who absolutely need it.’^[19]

While it was clear that Barber wanted to change the scope and intended beneficiaries of her fundraising efforts, she did not alter the framework she had already established to ensure that this occurred. In a later statement, Barber explained:

‘... it was suggested to me that I open up a number of additional fundraising pages so the money could go to other charities. I didn’t know what to do as I feared that if I closed this particular fundraiser down and started another one the momentum might have been lost. Now that the money was in the tens of millions I was asked by a number of people, hundreds, possibly thousands, to make sure the money was going to be shared to those that needed it. To help rebuild communities, rebuild homes for those that lost them and help with the devastating loss of our wildlife.’^[20]

What further complicated Barber’s good intentions was the manner in which the campaign was set up.

When donors paid money to Barber’s campaign on Facebook, it was actually gifted to the PayPal Giving Fund Australia t/as PayPal Giving Fund (PayPal Fund).^[21] The PayPal Fund is a charitable public ancillary fund, which is endorsed as a DGR and covered by item 2 of the table in s30-15 of the Income Tax Assessment Act 1997 (Cth) (ITAA).^[22] As a public ancillary fund, the PayPal Fund is obliged to have a trust deed that complies with certain requirements for registration, including a clause as to how the funds will be distributed and requiring that those funds only go to entities or funds endorsed as DGRs and covered by item 1 of the table in s30-15 of the ITAA (DGR 1). That is, the PayPal Fund is prohibited from giving funds directly to individuals and organisations that do not satisfy specific criteria. This meant that, regardless of the representations made by Barber, the PayPal Fund was not permitted to transfer funds contrary to these specific criteria, including to victims of the Black Summer bushfires. However, as the NSW RFS is a DGR 1,^[23] there was no issue with the PayPal Fund transferring the funds to the NSW RFS, which it did.

Following much controversy around how the funds could be used and/or distributed, the trustees of the NSW RFS applied to the Supreme Court for guidance regarding how it was able to spend the funds raised and distributed to them from Barber’s campaign.

Supreme Court involvement

Justice Slattery of the NSW Supreme Court ruled that, despite representations to the contrary, the money could only be distributed to the NSW RFS^[24] and, through this fund, to rural fire brigades to support families of fallen or injured firefighters.^[25] This decision upset many people who believed the money should, and was in fact going to, support other causes such as WIRES or the Red Cross, or go directly to victims who had endured suffering or loss as a result of the fires.

The NSW RFS is bound by the terms of its trust deed which state that the money must be spent on ‘purchasing and maintaining fire-fighting equipment and facilities, providing training and resources and/or to otherwise meet the administrative expenses of the Brigades’.^[26] The Supreme Court clarified what this means in practice by answering four specific questions as to how the trustees could spend the money:

‘The following are the acts in question:

(a) paying money to other charities or rural fire services, whether in NSW or the other Australian States and Territories, to assist in providing relief to persons and animals affected by bushfires.

Answer: No.

(b) setting up or contributing to a fund to support rural firefighters injured while firefighting, or the families of rural firefighters killed while firefighting.

Answer: Yes.

(c) providing;

o physical health training and resources;
o mental health training and resources; or
o trauma counselling services,

to volunteer firefighters as defined in s8 of the Rural Fires Act, who require them in connection with performing the functions of the NSW Rural Fire Service, as defined by s9 of the Rural Fires Act.

Answer: Yes.

(d) setting up or contributing to a fund to meet the costs for volunteer rural firefighters (as defined in s8 of the Rural Fires Act) to attend and complete courses that improve skills related to the volunteer-based fire and emergency service activities of the Brigades, as defined in clause 1.1 of the RFS Trust Deed.

Answer: Yes.’^[27]

The Supreme Court went even further than the above questions, noting the theoretical possibility that funds within the NSW RFS could be paid ‘... to brigades in order for them to purchase and transport food and water to areas and people effected [sic] by fires, and to provide temporary accommodation to those who require it as a result of fires’.^[28]

An interesting outcome of the Supreme Court’s ruling is that the NSW RFS could apply funds to support firefighters (or their families) who were killed or injured while firefighting.^[29] Although the NSW RFS trust deed states that funds can only be applied for the purchase of equipment or facilities, and training and resources, the Supreme Court took a liberal interpretation of the term ‘resources’. The Supreme Court noted that the term could include ‘human resources’ and a fund that provides for the welfare of its volunteers is more likely to encourage volunteering in the future.^[30]

While the Supreme Court can be forgiven for adopting a broad interpretation of the word ‘resources’ in the current circumstances, in our view it is extremely unlikely that the drafters of the relevant underpinning laws intended for DGR-endorsed fire and emergency funds to be used to assist the families of fallen volunteer firefighters.

Amendment of the NSW RFS trust deed

Another option proposed by various parties^[31] to enable funds to reach a broader group of recipients was amendment of the NSW RFS trust deed. While it is certainly possible to amend the trust deed, any amendments must be consistent with the Rural Fires Act 1997 (NSW) (Rural Fires Act). In addition, to retain the NSW RFS’s DGR endorsement, and for it to thereby be able to continue to receive tax deductible gifts, the trust deed must also continue to comply with the ITAA (an avenue of enquiry that was conspicuously absent from the Supreme Court’s decision).

In June 2020, Greens MP David Shoebridge attempted to affect an amendment to the trust deed by introducing the Rural Fires Amendment (NSW RFS and Brigades Donations Fund) Bill 2020 (NSW). The Bill seeks to use the Rural Fires Act as the vehicle to retrospectively amend the purposes of the trust deed of the NSW RFS Trust to allow for a broader distribution of funds. At this time, the Bill has not made progress beyond the Legislative Council.^[32] If successful, it is unclear what impact such change would have on the DGR endorsement of the NSW RFS. Should the NSW RFS be unable to issue tax deductible receipts to eligible donors, one wonders whether it would experience the same level of generosity from donors in the future.

How have the funds been used?

In all, over $100 million was raised for the NSW RFS through Barber’s campaign and other donations. In January 2021, NSW RFS Inspector Ben Shepherd told television interviewers that the money was being spent on a range of areas, including on hi-tech equipment, station enhancements and for use in a ‘benevolent fund’ for firefighters who were injured or the families of those killed in the line of duty.^[33] While the specific details of the application of the funds is not known, these reported uses appear to be consistent with the guidance provided by the Supreme Court.

LESSONS FROM CELESTE BARBER’S CAMPAIGN

The immense public support from around the globe for those affected by the bushfires is truly awe-inspiring and serves as a welcome reminder of the amazing capacity of human compassion. Many thousands of people embarked on fundraising campaigns, raising millions of dollars from thousands of donors. And while Barber’s incredible efforts in particular were thrust under the spotlight, there are clear lessons to be learned for both fundraisers and donors.^[34]

Lessons for fundraisers

We recommend that fundraisers:

• notify the intended beneficiary (for example, the charity for whom funds are being raised) before starting, or as soon as possible after starting, a fundraising campaign. Many registered charities have template agreements that they request fundraisers enter into to ensure that fundraisers act in ways, and make statements, that are consistent with their brand messaging and, most importantly, that the funds are handled in a particular way (for example, to minimise the risk of fraud);
• seek professional advice if the aims or scope of a fundraising campaign change and also speak to any additional charities that are intended to receive fundraising support;
• consider the governing document (for example, constitution or trust deed) of the intended beneficiary before raising funds to better understand how funds can be used;
• consider giving funds directly to the relevant organisation, rather than using an intermediary fund, such as the PayPal Fund in the Barber case, in order to provide greater certainty and control and reduce any discretion (or duplication of administration costs);
• where an intermediary fund is used, ensure that there is a clear understanding of the terms and conditions associated with going through an intermediary; and
• make sure there is a clear understanding of the legal requirements, including whether the fundraiser is required to hold a fundraising authority in one or more jurisdictions.

Lessons for donors

We recommend that donors:

• consider whether receiving a tax deductible receipt is important, noting that not all charities are endorsed as DGRs (that is, not all charities are eligible to give tax deductible receipts) and not all donations attract such receipts;^[35]
• if asked by someone else to donate to an organisation or cause:

o check with the named recipient of the funds to see whether it has agreed to the campaign and whether the representations made by the fundraiser are true – that is, if the organisation can really receive and apply the funds in the manner the fundraiser has represented; and
o find out if the fundraiser is receiving any commission or other benefit for their efforts, noting that professional fundraisers are permitted to be paid for their services but that this needs to be disclosed;^[36] and

• review the terms and conditions of any app or website being used to undertake the fundraising appeal, including to determine how the funds are distributed; to which organisations they are distributed; and whether a processing fee will be charged or a portion of the donation otherwise deducted.

THE CASE FOR REFORM

Beyond the lessons learned from the Celeste Barber example, there is a broader case to be made for the reform of Australia’s charitable fundraising regime.^[37] Many influential voices within the sector have advocated for the repeal of the current state- and territory-based fundraising regulation model and the amendment of the Australian Consumer Law to apply to all fundraising activities.^[38]

While we regrettably do not yet have a single charitable fundraising regime across Australia (or even a suite of model laws across the states and territories), there has nevertheless been some slow but positive progress towards reform.

In the past year, positive steps have included the following:

• Consumer Affairs Victoria has reduced the reporting obligations for charities registered with the ACNC who are currently fundraising in, or intend to fundraise in, Victoria;^[39]
• Consumer Protection Western Australia has made a number of changes to reduce reporting requirements and other obligations for fundraisers in WA;^[40] and
• The Honourable Josh Frydenberg, Treasurer of Australia, announced on 15 December 2020 that the Council on Federal Financial Relations has agreed to establish a cross-border recognition model to harmonise charitable fundraising laws.^[41]

CONCLUSION

The overall charitable fundraising environment is not conducive to making it easy to raise funds, particularly in times of crisis that necessitate swift action. However, both fundraisers and donors can take steps to make informed decisions about charitable fundraising and seek to minimise any dissatisfaction in a process that ultimately showcases the best of humanity and our willingness to respond to the causes that resonate with us and assist those in need.

Darren Fittler is the lead Partner in Gilbert + Tobin’s Charities + Social Sector group. Darren specialises in the provision of legal assistance to charities, not-for-profits and social impact organisations, including large and small charities, overseas aid agencies, community organisations, environmental and cultural organisations, corporate foundations, religious organisations and congregations, industry associations and private families and individuals. PHONE (02) 9263 4567 EMAIL dfittler@gtlaw.com.au.

Elizabeth Lathlean is a Senior Lawyer in Gilbert + Tobin’s Charities + Social Sector group. Elizabeth specialises in the provision of legal advice and assistance to charities and not-for-profit organisations. She also has experience in mergers and acquisitions, restructuring transactions, general corporate governance and corporate law matters. PHONE (02) 9263 4512 EMAIL elathlean@gtlaw.com.au.

^[1] Charitable Fundraising Act 1991 (NSW) (NSW Fundraising Act); Charitable Fundraising Regulation 2015 (NSW); Fundraising Act 1998 (Vic) (Vic Fundraising Act); Fundraising Regulations 2019 (Vic) (Vic Regulations); Collections for Charitable Purposes Act 1939 (SA) (SA Charitable Purposes Act); Collections Act 1966 (Qld) (Qld Collections Act); Collections Regulation 2008 (Qld) (Qld Regulation); Collections for Charities Act 2001 (Tas); Collections for Charities Regulations 2011 (Tas); Charitable Collections Act 1946 (WA) (WA Collections Act); Charitable Collections Regulations 1947 (WA); Street Collections (Regulation) Act 1940 (WA); Street Collections Regulations 1999 (WA); Charitable Collections Act 2003 (ACT) (ACT Collections Act); Charitable Collections Regulation 2003 (ACT) (ACT Regulation); Competition and Consumer Law Act 2010 (Cth).

^[2] See for example s4 of the NSW Fundraising Act, which defines ‘charitable purpose’ as including ‘any benevolent, philanthropic or patriotic purpose’ and s5 of the WA Collections Act, which defines charitable purpose to mean ‘(a) the affording of relief to diseased, sick, infirm, incurable, poor, destitute, helpless or unemployed persons, or to the dependants of any such persons; (b) the relief of distress occasioned by war, whether occasioned in Western Australia or elsewhere; (c) the supply of equipment to any of His Majesty’s naval, military, or air forces, including the supply of ambulances, hospitals and hospital ships; (d) the supply of comforts or conveniences to members of the said forces; (e) the affording of relief, assistance or support to persons who are or have been members of the said forces or to the dependants of any such persons; (f) the support of hospitals, infant health centres, kindergartens and other activities of a social welfare or public character; (g) any other benevolent, philanthropic or patriotic purpose.’

^[3] See Charities Act 2013 (Cth), s12.

^[4] See for example NSW Fundraising Act, s5(2)(b).

^[5] For example under s5(3) of the Vic Fundraising Act, requesting or receiving money for the purposes of a patriotic fund (within the meaning of the Veterans Act 2005 (Vic)), membership or joining fees of an organisation, any raffle, lottery or other activity authorised or permitted under the Gambling Regulation Act 2003 (Vic) will not constitute charitable fundraising. The Vic Regulations also specify that the requesting or receiving of memorial gifts (such as donations in lieu of flowers at a funeral) will not constitute a fundraising appeal under s6.

^[6] In SA, the ACT and Victoria, where organisations are registered with the ACNC they are automatically licensed to fundraise in those respective jurisdictions upon notification to the relevant state or territory regulator. See for example SA Charitable Purposes Act, s6(3); ACT Collections Act, s2; Vic Fundraising Act, s23AB.

^[7] If a lottery is conducted to raise funds for a charitable purpose, the NSW Fundraising Act and Lotteries and Art Unions Act 1901 (NSW) will apply.

^[8] See for example NSW Fundraising Act, s11 and NSW Government, Charitable Fundraising Guidelines (2019) <https://www.fairtrading.nsw.gov.au/__data/assets/pdf_file/0006/371283/Charitable-Fundraising-Guidelines.pdf>.

^[9] NSW Fundraising Act, s11.

^[10] See for example Qld Collections Act, s39A and Qld Regulation, r33.

^[11] For example religious organisations in Queensland of recognised denominations are exempt from requiring a fundraising authority (Qld Collections Act, s6).

^[12] See for example NSW Fundraising Act, s5(3)(e); ACT Collections Act, s7(3)(f).

^[13] For example universities, TAFE institutes or other tertiary educational institutions conducting fundraising appeals in Victoria are exempt from obtaining a fundraising authority under Vic Fundraising Act, s16(b).

^[14] See for example ACT Regulation, r6(c).

^[15] See for example NSW Fundraising Act, s9(3)(b).

^[16] Under the Qld Collections Act, s10, conducting an unlawful appeal for support will incur a fine of 20 penalty units or imprisonment of up to three months for the first offence, and for subsequent offences a fine of up to 40 penalty units or imprisonment of up to six months. The penalty unit in Queensland is $133.45: see Queensland Government, Value of a penalty unit (2020) <https://www.dlgrma.qld.gov.au/local-government/governance/laws/value-of-a-penalty-unit>.

^[17] In the ACT, conducting an appeal without the appropriate authority incurs a maximum penalty of 200 penalty units (ACT Collections Act, s14). A penalty unit for an offence committed by a corporation is currently $810 and $160 for an individual (Legislation Act 2001 (ACT), s133).

^[18] C Barber, Please help anyway you can. This is terrifying: Fundraiser for The Trustee for NSW Rural Fire Service & Brigades Donations Fund (Facebook, 3 January 2020) <https://www.facebook.com/donate/1010958179269977/>.

^[19] D Maguire, ‘Celeste Barber’s bushfire fundraiser raised millions – here’s what’s happening with that money’, ABC News, 20 February 2020, <https://www.abc.net.au/news/2020-02-20/celeste-barber-fundraiser-money-tied-up-legal-complications/11979108>.

^[20] C Barber, Submission No. 4 to the NSW Legislative Council's Portfolio Committee No. 5 – Legal Affairs, Inquiry into Rural Fires Amendment (NSW RFS and Brigades Donations Fun) Bill, 3 July 2020, <https://www.parliament.nsw.gov.au/lcdocs/submissions/68176/0004%20Ms%20Celeste%20Barber.pdf>.

^[21] PayPal, PayPal Giving Fund Australia: Connecting Charities and Donors, <https://www.paypal.com/au/webapps/mpp/givingfund/home>.

^[22] Australian Charities and Not-For-Profits Commission, PayPal Giving Fund Australia Charity Details, <https://www.acnc.gov.au/charity/2a364343e6b055199bb7be2c82d73471#overview>; Australian Government Australian Business Register, Current details for ABN 65 106 950 945, The Trustee for PayPal Giving Fund Australia, <https://www.abr.business.gov.au/ABN/View/65106950945>.

^[23] Australian Government Australian Business Register, Current details for ABN 88 311 702 546, The Trustee for NSW Rural Fire Service & Brigades Donations Fund, <https://www.abr.business.gov.au/ABN/View/88311702546>.

^[24] In the matter of the New South Wales Rural Fire Service & Brigades Donations Fund; Application of Macdonald & Or [2020] NSWSC 604.

^[25] Ibid, [61].

^[26] Ibid, [38].

^[27] Ibid, [83].

^[28] Ibid, [76].

^[29] Ibid, [83].

^[30] Ibid, [78].

^[31] See for example A Marsters, ‘“Radical solution” needed to unlock Celeste Barber's $51 million bushfire donations’, SBS News, 17 February 2020, <https://www.sbs.com.au/news/radical-solution-needed-to-unlock-celeste-barber-s-51-million-bushfire-donations>.

^[32] Parliament of NSW, Rural Fires Amendment (NSW RFS and Brigades Donations Fund) Bill 2020, <https://www.parliament.nsw.gov.au/bills/Pages/bill-details.aspx?pk=3757>.

^[33] H Goodall, ‘NSW RFS reveals how the millions raised by Celeste Barber during bushfires are being spent’, Sunrise, 18 January 2021, <https://7news.com.au/sunrise/on-the-show/nsw-rfs-reveals-how-theyre-spending-celeste-barbers-bushfire-fundraising-millions-c-1977803>.

^[34] See for example Royal Commission into National Natural Disaster Arrangements Report (Report, 28 October 2020), which states at para 21.74: ‘The growth of fundraising through social media and online channels also raises regulatory compliance issues, particularly for individuals and small organisations which may not be aware that they need to apply for a licence or register. The vast majority of fundraising activities during the 2019-2020 bushfires were through online and digital mechanisms.’

^[35] Australian Taxation Office, Gifts and Donations (2020) <https://www.ato.gov.au/individuals/income-and-deductions/deductions-you-can-claim/other-deductions/gifts-and-donations/>.

^[36] For example under s15 of the Vic Fundraising Act, communications by commercial fundraisers must disclose certain details.

^[37] See for example recommendation 21.2 (Reform of fundraising laws) in the Royal Commission into National Natural Disaster Arrangements (Report, 28 October 2020); Parliament of Australia, Senate Select Committee on Charity Fundraising in the 21st Century (Final Report, February 2019); Department of the Treasury, Strengthening for Purpose: Australian Charities and Not-for-Profits Commission – Legislation Review 2018 (August 2018).

^[38] See for example the #fixfundraising campaign advocated for by Justice Connect: Justice Connect, Fundraising Reform (2020) <https://www.nfplaw.org.au/fundraisingreform)>; and the view of the Law Council: Australian Law Council, Submission to the Commissioner for Consumer Protection in relation to Charity Fundraising, 15 June 2020, <https://www.lawcouncil.asn.au/resources/submissions/charity-fundraising>.

^[39] Consumer Affairs Victoria, Charities (2020) <https://www.consumer.vic.gov.au/charities>.

^[40] Government of Western Australia, Department of Mines, Industry Regulation and Safety, Charity Licensing Reforms (2020) <https://www.commerce.wa.gov.au/consumer-protection/charity-licensing-reforms-2020>.

^[41] The Hon Josh Frydenberg MP, ‘Easing the regulatory burden on charities’ (Media release, 15 December 2020) <https://ministers.treasury.gov.au/ministers/josh-frydenberg-2018/media-releases/easing-regulatory-burden-charities>.