Tretola, J.2012-05-102012-05-102010Revenue Law Journal, 2010; 20(1):1-201034-7747http://hdl.handle.net/2440/70803There are over 700,000 non-profit organisations in Australia; and over 48,000 income tax exempt charities. This article analyses recent cases and considers how the courts are interpreting the status of charitable and not-for-profit bodies for income tax purposes.enCopyright status unknownNon-profitsnot-for-profitcharitable bodiestaxation of non-profitstax exempt charitiesJournal article002011340627442