On 6 October 2023, we published an article on the prospects of religious institutions establishing “school building funds” – and obtaining Deductible Gift Recipient (“DGR”) status for those funds – in the wake of the Federal Court’s decision...

Historically, religious institutions like churches were able to establish a separate “school building fund” which was controlled by the religious institution for the purposes of acquiring, constructing and maintaining a building which would be used as...