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The structural features of a CADA that ensure its voluntary contributions qualify as deductible gift recipient (DGR) receipts under Australian tax law — specifically, the absence of enforceable consideration and the non-contractual basis of the contribution. The architecture is critical because any implicit obligation converts the instrument into a commercial transaction.
A CADA structure survives ACNC scrutiny because the deployment agreement explicitly and substantively excludes enforceable payment obligations. Contributions are accepted and receipted as gifts; the ACNC treats them as charitable donations rather than service fees.
CADA Section 3.5