Details for Not-for-Profit Governance, Law and Taxation


Quick Info

  • Currently offered by Alphacrucis: Yes
  • Course code: BUS303
  • Credit points: 10


The following courses are prerequisites:

Awards offering Not-for-Profit Governance, Law and Taxation

This unit is offered as a part of the following awards:

Unit Content

Curriculum Objective



  1. Sound knowledge of the regulatory and taxation arrangements for NFPs and churches in Australia, and the principles underlying them.
  2. Ability to apply knowledge of regulatory and taxation arrangements for NFPs and churches to specific situations.
  3. Awareness and ability to critically engage with current Australian policy debates about regulation and taxation

Assessment Methods

  • Online Test 20% (1 hour)
  • Case Study 20%
  • Essay 20% (1000 words)
  • Final Exam 40% (2 hours)

Prescribed Text

  Anheier, H. K. (2005). Nonprofit Organizations: Theory, Management, Policy New York, Routledge.

Representative References

Additional References:

  • Powell, W. W. and R. Steinberg, Eds. (2006).  The Nonprofit Sector: A Research Handbook. New Haven, Yale University Press.
  • Lyons, M. (2001). Third Sector: The Contribution of Nonprofit and Cooperative Enterprises in Australia Sydney, Allen and Unwin.
  • Productivity-Commission (2009). Contribution of the Not-for-Profit Sector Canberra,
  • James, E. and S. Rose-Ackerman (1986). The Nonprofit Enterprise in Market Economies Harwood Publishers.
  • Judd, S., A. Robinson and F. Errington (2012). Driven by Purpose: Charities That Make a Difference Sydney, Hammond Press.
  • Witham, L. (2010). Marketplace of the Gods: How Economics Explains Religion Oxford University Press.
  • Wallace, M. (2007). The Purple Economy Melbourne, Australian National Secular Association.
  • Mc Farlane, P. and S. Fisher (1996). Churches, Clergy and the Law Sydney, Federation Press.
  • Oslington, P. (2002). "Economic and Theological Issues in the Contracting out of Welfare and Labour Market Services" in The Church and the Free Market edited by B. Howe. Melbourne, Australian Theological Forum for the Victorian Council of Churches.
  • NCLS Research Reports