On Thursday 6 August 2009, Tax Commissioner Michael D'Ascenzo released the ATO Compliance program 2009-10.

The Tax Office publishes a compliance program each year as a way of telling people about their priorities for the current year and what they are doing to address tax compliance risks of concern to them.

The compliance program contains a non-profit organisations chapter that discusses their general approach, headline issues and specific compliance issues.

In 2009-10, the ATO's compliance work with not-for-profit organisations will focus on:

• deliberate misuse of tax concessions
• ensuring taxable non-profit organisations understand and meet their obligations, including their responsibilities as employers
• closely-controlled organisations
• activities not consistent with any special exemption
• integrity of business systems, including record-keeping and dealing with unusual or complex transactions
• intentional or inadvertent complicity with tax avoidance arrangements of others.

The ATO intends to review 200 non-profit entities to determine continued eligibility for concessions, including deductible gift recipient status. They expect to review 95 non-profit employers to ensure they are complying with their responsibilities to workers.