The Australian Taxation Office (ATO) has granted self-assessing income tax-exempt not-for-profits (NFPs) an additional year to update their governing documents. The ATO announced that for NFPs that ...

Barry Black, left, and Christopher Byrnes, right, of Nelson Madden Black. Courtesy photos Although the law requires certain inclusions in a church’s certificate (sometimes called articles) of ...

It’s an old model getting a new lease on life. They started in 1989 under Brian Mulroney’s government — an experiment by a government facing economic pressures to innovate and deliver results more ...