Non Conduit Policy

1. Purpose  

It is a requirement of section 30-270(2) of the Income Tax Assessment Act 1997 (Cth) that an  entity on the Register of Environmental Organisations must have a policy of not acting as a mere  conduit for the donation of money or property to other organisations, bodies or persons.  

This Mindfulness and Nature Association Inc. (MANA) policy meets that requirement 

2. Scope  

Applies to all MANA Committee Members, volunteers and employees. 

3. Policy  

MANA will ensure that it is not directed by any donor to act as a conduit by passing a donation  of money or property to other organisations, bodies or persons.  

MANA will ensure it will not act as a collection agency for tax-deductible donations intended by  a donor to be passed on to another organisation or person.  

MANA will not pass a donation of money or property to other organisations, bodies or persons  as a condition of a donation. 

Any allocation of funds or property to other persons or organisations will be made in  accordance with the established purposes of MANA and not be determine by the preference of  the donor.  

4. Related documents  

External  

Income Tax Assessment Act 1997 (Cth) 

Internal 

MANA Model Rules, 2: Purposes of the Association 

5. Contacts  

For questions about this policy, contact the MANA committee or John Julian (President) by phone 0439 901 795 or email john.julian56@gmail.com